Pakistan has revised customs values for several imported stationery raw materials, including pen inks, nibs, caps, and plastic components. The updated values cover goods imported from China and other countries.
The Directorate General of Customs Valuation Karachi issued Valuation Ruling No. 2117 of 2026 on Friday. The new ruling replaces values previously established under a 2017 valuation ruling.
The revision covers various materials used in manufacturing pens and other writing instruments. These include water-based inks for fiber-tip and fine pens, marker inks, and ballpoint pen inks.
The updated valuation also includes fountain pen nibs and clips, plastic and metal fountain pen caps, and ballpoint pen tips. Fountain pen ink cartridges and plastic components for ballpoint and gel pens are also covered.
The decision updates the customs assessment of Imported Stationery materials after a review of existing valuation rates. The revised values aim to reflect changes in market prices and improve consistency in customs assessments.
Customs Authorities Review Nine-Year-Old Valuation
According to the new ruling, the previous valuation framework dated back to 2017. The directorate noted that prices of the covered goods had changed in domestic and international markets since then.
To address these changes, the department initiated a reassessment under Section 25A of the Customs Act, 1969. The process aimed to establish more appropriate customs values for the imported products.
The review also focused on maintaining uniformity in valuation practices. Authorities said the exercise would help safeguard government revenue through updated assessments.
During the proceedings, customs officials issued notices to importers and other relevant stakeholders. They were invited to participate in the review and provide supporting documents.
These documents included import records, invoices, and other information relevant to the valuation process. Such records helped authorities assess the available market information before determining the revised values.
Local Manufacturers Raise Classification Concerns
Local manufacturers also presented concerns during the valuation proceedings. They argued that fountain pen ink cartridges had been placed under an incorrect classification in the Pakistan Customs Tariff.
The manufacturers requested that the classification be corrected in the revised ruling. They also sought the inclusion of plastic parts used in ballpoint and gel pens.
According to the stakeholders, these plastic components had not been covered by an existing valuation ruling. They therefore asked the directorate to address the gap in the updated assessment.
The review considered the available information before finalizing the revised customs values. The directorate stated that it applied the valuation methods in sequence, moving through the prescribed methods as required.
Authorities also considered the most appropriate and reliable information available in the official record. The resulting ruling establishes updated customs values for the listed Imported Stationery materials.
New Ruling Updates Customs Assessment
Valuation Ruling No. 2117 of 2026 provides an updated framework for assessing the specified imported products. It replaces the previous valuation determined under the 2017 ruling.
The revision covers multiple raw materials and components used in writing instruments. Importers dealing in these products will need to consider the updated ruling when assessing applicable customs values.
The decision reflects the authorities’ effort to review older valuations as market conditions change. It also addresses concerns raised by manufacturers regarding product classification and the coverage of certain components.
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The revised framework is intended to support consistent customs valuation and protect government revenue. Its scope includes the specified inks, pen parts, cartridges, caps, and plastic components imported from China and other origins.














