Pakistan has introduced revised customs values for three imported firearms, changing the basis for their customs valuation. The Directorate General of Customs Valuation Karachi announced the new rates under Valuation Ruling No. 2121/2026. The decision covers two 9mm pistols and a .223 Rem rifle, with revised values applying to imports from all origins.
New Customs Values for Imported Firearms
Under the latest ruling, customs authorities have assigned the following values to the specified firearms:
- Norinco CF98 pistol (9mm): $140 per piece
- Another Norinco CF98 pistol (9mm): $134 per piece
- Norinco CQ A5 rifle (.223 Rem): $205 per piece
These figures represent customs values for valuation purposes. They do not necessarily reflect retail prices or the final amount payable by importers.
New Ruling Replaces Earlier Valuation Rates
The directorate issued the ruling under Section 25A of the Customs Act, 1969. It replaces the relevant customs values established through the May 17, 2023, valuation ruling and its September 23, 2024, addendum.
The reassessment followed requests from stakeholders seeking a review of existing values for certain covered items. Subsequently, authorities initiated proceedings under Section 25D of the Customs Act, 1969, to amend the earlier valuation.
The process also followed Order in Revision No. 14/2026, dated May 25, 2026. That order directed the directorate to conduct a fresh valuation exercise for arms and ammunition.
How FBR Determined the Revised Customs Values
During the valuation process, the directorate consulted relevant stakeholders and invited their views on existing customs rates. Representatives also received an opportunity to submit supporting documents for their claims.
Meanwhile, officials examined import data, previous valuation records, stakeholder submissions and available market information. They also conducted market inquiries to assess prevailing prices before finalising the revised figures.
The directorate considered the valuation methods prescribed under Section 25 of the Customs Act, 1969, in sequence.
However, officials could not apply the transaction value method under Section 25(1). The information required under Section 25(2) was unavailable, according to the ruling.
Authorities also reviewed the identical goods method under Section 25(5) and the similar goods method under Section 25(6).
Both approaches proved unsuitable because the available comparisons involved differences in brands, models, specifications, declared values and other transaction-related factors.
Market Inquiry Becomes the Basis for Valuation
Consequently, the directorate determined the revised customs values through market inquiry under Section 25(7) of the Customs Act, 1969.
The new ruling establishes updated valuation benchmarks for the three specified imported firearms. Moreover, it replaces the earlier applicable values for these items, following the fresh assessment.
The revised determination applies to imports from all origins, bringing the specified firearms under the newly announced customs valuation framework.
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