Auto filters, pumps to be assessed by vehicle and engine capacity under new Customs ruling 

The Directorate General of Customs Valuation has revised customs values for imported air filters, oil filters, fuel filters, water pumps, oil pumps, fuel pumps and in-tank fuel pumps used as auto replacement parts.

The new values have been issued through Valuation Ruling No. 2092/2026, dated June 23, 2026, under Section 25A of the Customs Act, 1969.

The ruling supersedes Valuation Ruling No. 1402/2019, dated October 30, 2019.

According to the ruling, customs values of water pumps, oil pumps, fuel pumps, oil filters, fuel filters and air filters were last determined more than six years ago. The Directorate initiated a fresh exercise after receiving representations from stakeholders seeking a review in view of prevailing market conditions.

A stakeholder meeting was held on April 20, 2026, attended by representatives of the Pakistan Automobile Spare Parts Importers & Dealers Association (PASPIDA), M/s Indus Motor Company (IMC) and other commercial importers.

During the meeting, stakeholders said the earlier valuation structure was based on weight categories, while auto replacement parts are generally traded and applied in the market according to vehicle use and engine capacity.

The Directorate accepted the change in valuation structure and shifted the assessment of the goods from weight-based categories to vehicle and engine capacity-based categories.

It also separately included in-tank fuel pumps in the valuation structure due to their distinct use in the auto parts market.

The ruling said import data showed variation in declared values across consignments, origins, specifications, vehicle applications and categories. It added that the transaction value, identical goods, similar goods and computed value methods could not be fully relied upon due to lack of complete comparable or verifiable data.

The customs values have therefore been determined under Section 25(9) read with sub-section (7) of Section 25 of the Customs Act, 1969.

Under the revised values, air filters have been assessed in the range of $0.55 to $3.12 per piece for China, $0.86 to $4.87 for Japan, $1.11 to $6.33 for Europe and $0.72 to $4.12 for other origins, depending on engine capacity and vehicle category.

Oil filters have been valued between $0.59 and $1.69 per piece for China, $0.79 and $2.63 for Japan, $1.03 and $3.42 for Europe and $0.78 and $2.23 for other origins.

Fuel filters have been valued between $0.26 and $2.50 per piece for China, $0.41 and $3.90 for Japan, $0.53 and $5.07 for Europe and $0.35 and $3.30 for other origins.

For water pumps, customs values range from $1.45 to $10.97 per piece for China, $2.33 to $17.11 for Japan, $3.02 to $22.25 for Europe and $1.91 to $14.48 for other origins.

Oil pumps have been valued between $6.75 and $59.03 per piece for China, $10.53 and $92.04 for Japan, $13.69 and $119.65 for Europe and $8.91 and $77.94 for other origins.

Fuel pumps have been assessed between $2.15 and $5.94 per piece for China, $3.49 and $10.00 for Japan, $4.54 and $13.00 for Europe and $2.87 and $7.87 for other origins.

In-tank fuel pumps have been valued between $0.92 and $2.61 per piece for China, $1.22 and $3.45 for Japan, $1.59 and $4.49 for Europe and $1.14 and $3.21 for other origins.

The valuation table covers vehicle categories from up to 800cc to above 5000cc, including heavy transport vehicle categories.

The ruling states that where declared or invoice values are higher than the customs values fixed in the ruling, assessment will be made on the higher values under Section 25(1) of the Customs Act, 1969.

For consignments imported by air, the difference between air freight and sea freight will be added for valuation purposes.

The ruling also allows a 7% reduction in the determined values on account of freight charges where goods are imported through land routes, after which actual land freight charges incurred for the respective land import station will be added.

The Collectorates of Customs have been directed to implement the ruling and report any anomaly to the Directorate immediately.