Pakistan's Directorate General of Customs Valuation Karachi announced new customs values for three imported firearms, covering 9mm pistols and a rifle, under Valuation Ruling No. 2121/2026.
According to the ruling, a Norinco CF98 pistol, caliber 9mm, is now valued at $140 per piece, while another CF98 pistol of the same caliber is set at $134 per piece.
The Norinco CQ A5 rifle, caliber .223 Rem, receives a customs value of $205 per piece. These revised figures apply to imports from any origin.
New Ruling Replaces Previous Valuation
Issued under Section 25A of the Customs Act, 1969, the ruling supersedes the values established in the May 17, 2023 valuation ruling and its September 23, 2024 addendum for the items now covered.
The directorate began the reassessment after stakeholders requested a review of the earlier customs values. Proceedings under Section 25D of the Customs Act, 1969, were also started to amend the prior valuation.
The process followed Order in Revision No. 14/2026, dated May 25, 2026, which instructed a fresh valuation exercise for arms and ammunition.
A meeting with relevant stakeholders was later held, during which participants shared their views on the existing values and could submit supporting documents.
Market Research Used to Determine Values
The directorate examined stakeholder submissions, import data, past valuation records, market information and other material, and carried out market inquiries to gauge prevailing prices before finalising the new values.
The ruling notes that valuation methods prescribed under Section 25 of the Customs Act, 1969, were considered sequentially.
The transaction value method under Section 25(1) could not be used because the required information under Section 25(2) was unavailable.
Both the identical goods method under Section 25(5) and the similar goods method under Section 25(6) were examined but found unsuitable due to differences in brands, models, specifications, declared values and other transaction factors.
As a result, the customs values were set through market inquiry under Section 25(7) of the Customs Act, 1969.
