Pakistan Customs revises import values for CCTV cameras after four years

The Directorate General of Customs Valuation has revised customs values for imported CCTV cameras, digital video recorders and network video recorders under Section 25A of the Customs Act, 1969, replacing a valuation ruling issued more than four years ago.

The directorate issued Valuation Ruling No. 2093/2026 for the determination of customs values of CCTV cameras. The new ruling supersedes Valuation Ruling No. 1632/2022 dated April 18, 2022.

The ruling will remain applicable until it is rescinded or revised under Section 25A(4) of the Customs Act, 1969. Any revision petition against the ruling may be filed under Section 25D of the Customs Act within 30 days before the Director General, Customs Valuation.

According to the ruling, customs values of CCTV cameras were last determined in April 2022. Since the earlier ruling was more than four years old and international prices of the goods had changed, the directorate initiated a fresh exercise to redetermine the values.

A meeting with relevant stakeholders was held on April 21, 2026, where their viewpoints were heard and they were asked to submit documentary evidence to support their claims.

For the valuation exercise, the directorate retrieved and examined import data for 90 days and also conducted market enquiries under Section 25(7) of the Customs Act, 1969, in line with the procedure laid down in Office Order No. 17/2014 dated March 19, 2014.

The ruling said the transaction value method under Section 25(1) was found inapplicable due to the absence of required information. Identical and similar valuation methods under Sections 25(5) and 25(6) were also considered, but could not be relied upon due to the absence of demonstrable evidence of quantities and qualities. Declared values of similar goods also showed consistent variation.

As a result, the customs values were determined under Section 25(7) of the Customs Act, 1969.

The revised values cover CCTV analog/HDCVI cameras, CCTV IP cameras, PT cameras with fixed lens and digital zoom, PTZ cameras with motorised lens and optical zoom, digital video recorders and network video recorders.

The ruling sets customs values on a C&F basis in US dollars per piece and divides products into three brand categories — Category A, Category B and Category C — across three origin groups: USA, Europe and Japan; China and Hong Kong; and other regions.

For analog/HDCVI CCTV cameras without accessories, customs values range from $5.40 per piece for up to 2.0 megapixel Category C cameras from China and Hong Kong to $190 per piece for 8.1 megapixel and above Category A cameras from USA, Europe and Japan.

For CCTV IP cameras without accessories, values start at $11.15 per piece for up to 2.0 megapixel Category C cameras from China and Hong Kong and go up to $460 per piece for 12.1 megapixel and above Category A cameras from USA, Europe and Japan.

For PT cameras with fixed lens and digital zoom only, customs values range from $18 per piece for up to 2.0 megapixel Category C cameras from China and Hong Kong to $491 per piece for 10.1 megapixel and above Category A cameras from USA, Europe and Japan.

For PTZ cameras with motorised lens and optical zoom, the values range from $57 per piece for up to 2.0 megapixel Category C cameras from China and Hong Kong to $1,292 per piece for 10.1 megapixel and above Category A cameras from USA, Europe and Japan.

The ruling also fixes values for DVRs under PCT heading 8521.9090. For 4-8 channel DVRs, values range from $15 per piece for Category C products from China and Hong Kong to $63 for Category A products from USA, Europe and Japan. For 32-channel and above DVRs, values go up to $193.2 for Category A products from USA, Europe and Japan.

For NVRs, the ruling sets values from $20 per piece for 4-8 channel Category C products from China and Hong Kong to $866 per piece for 256-channel and above Category A products from USA, Europe and Japan. For the same 256-channel and above range, China and Hong Kong-origin NVRs have been valued at $433, $309 and $247 per piece across Category A, B and C, while other regions have been valued at $650, $465 and $370.

Category A brands include Axis, Sony, Sharp, Bosch, Proline UK, Polycom, Canon, Pelco, Acti, Samsung, Tyco, Honeywell, Panasonic and Huawei. Category B includes CP Plus, ZKT, Y Tech, Ever Focus, Apple com, Vision, True Vision, TNT, Fenghe and Panasonic PI Series.

Category C includes Uni View, Scout, Dahua, Hikvision, Hilook, D-Link, TP-Link, IMOU, EZVIZ and other Chinese brands.

The ruling states that where declared values or invoice values retrieved from a consignment are higher than the customs values determined in the ruling, assessment will be made on the higher value 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 assessment of value.

The HS codes mentioned in the ruling are for illustrative purposes, and the valuation ruling applies to the descriptions and specifications listed in the annexure.

The directorate also said CCTV systems with different specifications may be assessed under Section 25 of the Customs Act, 1969. Alternatively, collectorates may provisionally assess such goods and forward the goods declarations to the Directorate General of Customs Valuation for advice.

The ruling directs all Collectorates of Customs to ensure implementation and immediately report any anomaly to the Directorate General of Customs Valuation.