Key Takeaways
- New customs values set for imported nylon, polyester and polypropylene carpets.
- Valuation Ruling No. 2118 of 2026 replaces the 2016 ruling.
- Stakeholders had an opportunity to present views and submit evidence.
The Directorate General of Customs Valuation Karachi has revised the customs values for imported nylon, polyester and polypropylene tufted and woven carpets, as well as needle-punch carpets and artificial turf. The new values, set out in Valuation Ruling No. 2118 of 2026, have replaced the previous ruling from 2016.
According to the ruling, the benchmark value for specified nylon tufted carpets is USD 2.45 per square metre, while the value for specified polypropylene/polyester woven carpets is USD 1.95 per square metre. These values are based on a review of international prices, recent import trends, and relevant technical information.
The Directorate initiated the revision process after the previous ruling had remained in force for over 10 years. Notices were issued to relevant stakeholders, allowing importers and other concerned parties to present their views and submit documentary evidence supporting their declared transaction values.
During a stakeholder meeting on October 19, 2026, importers maintained that their declared transaction values were genuine and reflected prevailing international market prices. They also argued that imports of the subject goods had declined and requested the authorities to retain the existing customs values.
However, the Directorate examined the stakeholders' submissions against import data for the preceding 90 days, international price trends, and information available on international websites. This information was used to determine the most appropriate, reliable, and reasonably available customs values.
The transaction value method could not be adopted due to a lack of adequate and verifiable information required for adjustments under Section 25(2) of the Customs Act, 1969. The identical and similar goods methods and the deductive value method were also considered but found unsuitable for the same reasons.
Consequently, the Directorate determined the customs values under Section 25(9) of the Customs Act, 1969, based on the most appropriate, reliable, and reasonably available information on record.
Under the revised ruling, nylon tufted carpets weighing 1,000 grams per square metre will be assessed at USD 2.45 per square metre for all origins. For carpets not covered by this weight specification, the assessable value will be calculated by dividing the total net weight by the total area in square metres and multiplying the result by USD 2.45. Polypropylene/polyester woven carpets weighing 1,000 grams per square metre will be assessed at USD 1.95 per square metre, irrespective of their weight.
