KARACHI: Pakistan’s customs valuation authority has set new benchmark values for imported nylon, polyester and polypropylene carpets and artificial turf, including $2.45 per square meter for specified nylon tufted carpets and $1.95 per square meter for certain polypropylene and polyester woven carpets.
The Directorate General of Customs Valuation Karachi issued Valuation Ruling No. 2118 of 2026 under Section 25A of the Customs Act, 1969, replacing a 2016 ruling that had been in force for more than 10 years. The directorate said it reviewed international prices, recent import trends and technical information in setting the new values.
Importers told officials at an Oct. 19, 2026, stakeholder meeting that their declared transaction values were genuine and reflected international market prices. They also said imports of the goods had declined and asked authorities to keep existing customs values.
The directorate said it compared those submissions with 90 days of import data, international price trends and information from international websites on the composition, specifications, quality and manufacturing of the products.
According to the ruling, valuation methods under Section 25 of the Customs Act were applied in their prescribed order. The transaction value method could not be used because adequate and verifiable information for adjustments under Section 25(2) was unavailable.
The identical and similar goods methods could not be relied on exclusively because import data lacked complete and verifiable details on quality, specifications, quantities, commercial level and industrial usage, the ruling said. The deductive value method was also ineffective because of variations in specifications, composition and quality, while the computed value method was unsuitable because authenticated production cost information from exporting countries was unavailable.
Customs values were therefore determined under Section 25(9) based on the most appropriate and reasonably available information on record.
Under the ruling, nylon tufted carpets weighing 1,000 grams per square meter will be assessed at $2.45 per square meter for all origins. Carpets outside that weight category will be valued by dividing total net weight by total area in square meters and multiplying by $2.45.
Polypropylene and polyester woven carpets weighing 1,000 grams per square meter will be assessed at $1.95 per square meter regardless of origin, with the same formula applied to products outside the specified weight category.
The ruling also covers polypropylene and polyester tufted carpets, needle-punch carpets and artificial turf, with Pakistan Customs Tariff classifications and proposed WeBOC codes listed in the valuation schedule.
The directorate said that where the actual transaction value or the invoice value retrieved from a consignment is higher than the customs value set under the ruling, assessment will be made on the higher value under Section 25(1) of the Customs Act.
For air shipments, the difference between air freight and sea freight will be added for assessment purposes. The ruling applies to goods matching the descriptions and specifications in its schedule; listed HS codes are for illustrative purposes.
