The Directorate General of Customs Valuation Karachi released Valuation Ruling No. 2117 of 2026 on Friday, adjusting customs values for imported stationery raw materials such as pen inks, nibs, caps and plastic components sourced from China and elsewhere.
This ruling updates the figures that were previously set under a 2017 decision.
The new assessment applies to water-based ink for fiber-tip and fine pens, ink for markers and ballpoint pens, fountain-pen nibs and clips, plastic and metal fountain-pen caps, ballpoint-pen tips, fountain-pen ink cartridges, and plastic parts for ballpoint and gel pens.
Nine-Year-Old Valuation Reviewed
The ruling notes that the earlier customs valuation was nine years old, while market prices for the goods had shifted both domestically and internationally.
Under Section 25A of the Customs Act, 1969, the directorate began a reassessment to maintain consistent valuation and protect government revenue.
Importers and other parties received notices inviting them to join the process and submit supporting documentation, including import records and invoices.
Stakeholders Raise Classification Concerns
During the proceedings, local manufacturers claimed the Pakistan Customs Tariff classification for fountain-pen ink cartridges was wrong and should be amended in the new ruling.
They also asked that plastic parts for ballpoint and gel pens be added to the revised valuation, arguing these items were not covered by any existing ruling.
The directorate explained that customs values were set after exhaustively applying prior valuation methods and using the most suitable and reliable information on record.
