The FBR has introduced a new customs valuation framework for imported auto replacement parts through the Directorate General of Customs Valuation, Karachi. The revised system changes how customs values are determined by replacing the previous weight-based method with a vehicle and engine capacity-based approach.
The updated valuation has been issued under Valuation Ruling No. 2092 of 2026. It applies to imported auto parts arriving from China, Japan, and Europe.
The new ruling replaces Valuation Ruling No. 1402-I/2019, which had remained in force for more than six years. According to the FBR, the revision reflects current market conditions and industry practices.
The revised customs values cover several commonly imported replacement parts. These include water pumps, oil pumps, fuel pumps, in-tank fuel pumps, oil filters, fuel filters, and air filters.
New Valuation Method Introduced
The FBR said the review was carried out after receiving requests from industry stakeholders to update customs values. The exercise was conducted under Section 25A of the Customs Act, 1969.
According to customs officials, the previous weight-based valuation system no longer matched how auto replacement parts are traded in the market.
Under the revised framework, imported parts will now be valued according to the vehicle model and engine capacity they are designed for. Officials believe this method better reflects actual market practices and improves the accuracy of customs assessments.
Industry Representatives Supported the Change
The review process included consultations with several organizations involved in Pakistan’s automotive sector.
Representatives of the Pakistan Automobile Spare Parts Importers and Dealers Association (PASPIDA), Indus Motor Company (IMC), and other commercial importers participated in discussions with customs authorities.
During the consultations, stakeholders explained that replacement parts are identified mainly by vehicle application and engine size instead of product weight.
They argued that the old valuation system had become outdated and often failed to represent the actual value of imported products.
After reviewing stakeholder feedback, import records, market surveys, and prevailing prices, customs authorities finalized the updated valuation framework.
Separate Category for In-Tank Fuel Pumps
The new ruling also introduces a separate customs valuation category for in-tank fuel pumps.
According to the Directorate, these products have different applications compared to standard fuel pumps and therefore require separate valuation.
Officials said this change will help create a more accurate and consistent assessment process during customs clearance.
Aim Is Fair and Transparent Customs Assessment
The FBR says the revised valuation system is designed to ensure fair, transparent, and uniform customs assessments for imported auto replacement parts.
Authorities believe the updated framework better reflects current import trends and market prices. It is also expected to reduce inconsistencies during customs clearance.
The revised valuation system is now effective under Valuation Ruling No. 2092 of 2026. It replaces the previous framework that had been used since 2019.
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The latest decision reflects the FBR’s ongoing efforts to modernize customs procedures and align valuation methods with current industry standards and commercial practices.
