Customs revises valuation of over 100 tyre, tube categories from Japan, ASEAN and China

The Directorate General of Customs Valuation, Karachi, has revised customs values for more than 100 categories and sizes of imported tyres and tubes originating from Japan, ASEAN countries, including Vietnam and Thailand, as well as China.

According to Valuation Ruling No. 2086 of 2026, the revision was undertaken following a remand order issued by the Director General Customs Valuation regarding the valuation of passenger car tyres and tubes.

The customs values had previously been determined under Valuation Ruling No. 1958/2025 in accordance with Section 25A of the Customs Act, 1969. The ruling was subsequently challenged before the Director General.

Through Order-in-Revision No. 30/2025 dated April 17, 2025, the Director General remanded the matter to the Directorate for a fresh determination of customs values under Section 25A of the Customs Act.

The remand order directed the Directorate to re-examine issues relating to country of origin and prevailing international price trends and conduct a new valuation exercise in light of the observations made by the Director General.

Following the order, the Directorate initiated a fresh valuation process and issued notices to relevant stakeholders. Consultations and discussions were held with importers, dealers and local manufacturers before finalising the revised values.

During the proceedings, representatives of the Pakistan Tyres Importers and Dealers Association (PTIDA) argued that the existing customs values were higher than prevailing international prices. They maintained that tyres imported from Thailand were being traded at prices comparable to those from Vietnam and requested that customs values be revised accordingly.

PTIDA representatives also stated that international prices had declined and stressed that valuation should reflect current market conditions while ensuring a level playing field for all stakeholders. They further argued that declared import values were consistent with recent import trends and showed no evidence of under-invoicing.

The association also requested the exclusion of tyre sizes that are not imported into Pakistan to avoid misapplication of the valuation ruling.

Representatives of the local tyre manufacturing industry, however, supported the existing valuation framework and argued that customs values should be based on actual export prices from source countries rather than domestic market surveys. They also contended that market inquiries could be distorted by the presence of smuggled tyres in local markets.

The Directorate said it reviewed the positions of all stakeholders and conducted a detailed analysis of import data covering the previous 90 days. Documentary evidence submitted by importers and local manufacturers was also examined.

Based on the review, the Directorate developed a supplier-wise database containing transaction values and detailed specifications of imported goods before determining the revised customs values.