Key Takeaways
- The Directorate General of Customs Valuation Karachi has issued a fresh valuation ruling for imported almonds.
- The new ruling sets customs values ranging from USD1.41 to USD3.81 per kilogram, depending on the type of almond.
- The ruling follows a fresh valuation exercise after an earlier ruling was set aside in June 2026.
The Directorate General of Customs Valuation Karachi has issued a fresh valuation ruling for imported almonds, setting customs values ranging from USD1.41 to USD3.81 per kilogram, depending on the type of almond.
This new ruling, Valuation Ruling No. 2111/2026, superseded the previous Valuation Ruling No. 1927/2024 dated December 5, 2024, and is applicable to goods originating from all countries.
Under the new ruling, shelled almonds (without shell) have been assigned a customs value of USD3.81 per kg, while almonds in soft shell have been valued at USD2.19 per kg and almonds in hard shell at USD1.41 per kg.
The new valuation ruling follows a fresh valuation exercise undertaken by the Directorate after an earlier ruling was set aside in June 2026, through Order-in-Revision No. 15/2026.
According to the ruling, Valuation Ruling No. 2065/2026 had been set aside, and the Directorate was directed to conduct a fresh valuation exercise, including a comprehensive examination of almond prices in the domestic market.
Verification of importer and seller margins and consideration of international published prices in accordance with the valuation methods prescribed under Section 25 of the relevant legislation were also part of the exercise.
The Directorate subsequently issued notices to importers and other stakeholders, inviting them to participate in the valuation proceedings and submit supporting documentation, including import documents, invoices, and other relevant information.
A meeting with stakeholders was ultimately held on September 25, 2026, where representatives of the Pakistan Kiryana Merchants Association, Karachi, and the Faisalabad Chamber of Commerce participated in the proceedings.
During the meeting, stakeholders were asked to provide supporting documents, including sales tax invoices and verified export documents from the countries of purchase.
The Pakistan Kiryana Merchants Association argued that there was no justification for a further upward revision of customs values and submitted import documents and overseas invoices in support of its position.
