The Federal Board of Revenue (FBR) has revised the customs values of more than 70 mobile phone accessories.
The Directorate General of Customs Valuation in Karachi has revised customs values for 70 categories of mobile phone accessories, citing changes in international market prices and recent import data.
The new values were issued under Valuation Ruling No. 2105 of 2026 on Wednesday, replacing a previous framework introduced under Valuation Ruling No. 1887-1-2024, which had been in effect for more than two years.
The Directorate General said the review was launched after significant changes were observed in international prices of mobile phone accessories.
Customs officials consulted importers and industry representatives during the review and examined 90 days of import data.
They also conducted market inquiries under the Customs Act 1969 to determine updated values for the imported products.
The authorities said several valuation methods provided under Section 25 of the Customs Act were considered.
However, methods based on transaction values, identical or similar goods, deductive values and computed values could not be reliably applied because of differences in product quality and quantities, variations in declared prices and a lack of manufacturer pricing information.
Customs therefore determined the revised values under Section 25(9) of the Customs Act 1969, using relevant provisions of the Customs Rules 2001 and reasonable flexibility in applying the deductive value method.
The revised ruling will apply to imports of the specified mobile phone accessories and is intended to ensure that customs assessments better reflect prevailing international and domestic market conditions.
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