Key Takeaways
- Pakistan’s Directorate General of Customs Valuation Karachi has set new customs values for imported firearms.
- The new values apply to Norinco CF98 pistols and Norinco CQ A5 rifles.
- The process involved stakeholder consultations and market research.
Pakistan’s Directorate General of Customs Valuation Karachi has announced new customs values for three types of imported firearms, including 9mm pistols and rifles, under Valuation Ruling No. 2121/2026.
The customs value of a Norinco CF98 pistol, caliber 9mm, has been fixed at $140 per piece, while another CF98 pistol, caliber 9mm, has been valued at $134 per piece. The customs value of a Norinco CQ A5 rifle, caliber .223 Rem, has been set at $205 per piece.
These revised values replace the previous ones established under Valuation Ruling dated May 17, 2023, and its addendum dated September 23, 2024, for the items covered by the latest determination.
The directorate initiated the reassessment after receiving requests from stakeholders to review customs values for certain items covered by the previous ruling. Proceedings under Section 25D of the Customs Act, 1969, were also initiated to amend the earlier valuation.
The process followed Order in Revision No. 14/2026, dated May 25, 2026, which directed the directorate to conduct a fresh valuation exercise for arms and ammunition.
The directorate held a meeting with relevant stakeholders, who presented their views on the existing customs values. Representatives were given an opportunity to submit supporting documents for their claims.
According to the ruling, the valuation methods prescribed under Section 25 of the Customs Act, 1969, were considered in sequence. However, the transaction value method under Section 25(1) could not be applied because the information required under Section 25(2) was unavailable.
The directorate also examined the identical goods method under Section 25(5) and the similar goods method under Section 25(6). Both methods were found unsuitable because of differences in brands, models, specifications, declared values and other transaction-related factors.
Consequently, the customs values were determined through market inquiry under Section 25(7) of the Customs Act, 1969.
