Customs Directorate fixes potato chips import values at up to $5.85 per kg

The Directorate General of Customs Valuation has revised customs values for imported potato chips, setting brand-wise values ranging from $2.45 per kg to $5.85 per kg under Section 25A of the Customs Act, 1969.

The new Valuation Ruling No. 2098/2026, supersedes the earlier ruling No. 1870/2024, issued on April 3, 2024. The ruling will remain applicable until it is rescinded or revised.

Under the revised ruling, Kettle has been assigned the highest customs value at $5.85 per kg, followed by Lay’s at $5.50 per kg and Pringles at $5.10 per kg.

Chizzpa/Master and other brands have been fixed at $4.50 per kg, while Hunter’s has been valued at $4.45 per kg. Ligo, Kracks and Mister Chips have each been assigned a value of $3.10 per kg.

The lower valuation categories include Mister Potato Chips and Crunchitos/Daffodil at $2.55 per kg, while Poppin has been fixed at $2.45 per kg, the lowest value in the ruling.

All listed brands fall under PCT code 2005.2000, with proposed WeBOC classifications ranging from 2005.2000.1000 to 2005.2000.2100, applicable to imports from all origins.

According to the revised ruling, the Directorate initiated the exercise after importers requested a revision of customs values and inclusion of additional brands. 

The previous ruling was more than two years old, and the values determined earlier were no longer considered reflective of prevailing international market prices.

A meeting with stakeholders was held on May 4, 2026. Importers said some brands were not included in the earlier ruling and that assessments were being made at higher values. They asked Customs to include their brands and determine values in line with current international prices. They also maintained that their declared transaction values were genuine and consistent with recent import trends.

The Directorate said it examined import data for the preceding 90 days, reviewed documents submitted by stakeholders and conducted market inquiries under Section 25(7) of the Customs Act, 1969. It also considered brand-wise analysis and net content weight mentioned on retail packs before finalising the values.

The ruling states that where transaction values or invoice values recovered from a consignment 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, Customs said the difference between air freight and sea freight will be added to the assessable value.