ISLAMABAD: The Federal Board of Revenue (FBR) has revised customs values for imported smart watches, smart bands and smart rings to prevent under-invoicing and safeguard government revenue.
The Directorate General of Customs Valuation issued Valuation Ruling No. 2076/2026 under Section 25A of the Customs Act, 1969, introducing updated customs values for non-GSM wearable devices being imported into Pakistan.
According to the ruling, customs authorities detected significant under-invoicing in the import of wearable technology products, causing losses to the national exchequer. The revised valuation was finalized after detailed analysis of import data, market surveys and consultations with stakeholders.
Officials held a meeting with importers and traders on April 7, 2026, seeking documentary evidence regarding prevailing international prices and import values of smart wearable devices.
The valuation directorate reviewed import data covering the last 90 days, including declared and assessed values, before finalizing the updated customs values. The ruling noted that transaction value methods and valuation based on identical or similar goods could not be applied due to inconsistent declarations submitted by importers.
As a result, customs values were determined under Section 25(7) of the Customs Act, 1969.
New Customs Values for Wearable Devices
| Description | PCT Code | Origin | Category A (US$/Piece) | Category B (US$/Piece) | Category C (US$/Piece) |
|---|---|---|---|---|---|
| Non-GSM Smart Watch | 8517.6280 | All Origins | 5.0 | 3.0 | 1.5 |
| Smart Band / Ring | 8517.6280 | All Origins | 4.5 | 2.5 | 1.25 |
The FBR also categorized wearable device brands into three groups for valuation purposes.
Category A Brands
Amazfit, Armitron, Aurafit, Awei, Black Shark, Blaktron, Boost, CMF, Fire-Boltt, Fitbit, Haylou/Yolo, Honor, Howear, Imilab, Infinix, Itel, Joyroom, Kieselect, LDNIO, Lenovo, Mibro, Miniso, Nordic, Oppo, Oraimo, Realme, Redmi, Sveston, Tozo, Vivo, Wiwu and Xiaomi/Mi.
Category B Brands
Dany, Faster, Login, Ronin and Zero.
Category C Brands
All other low-end brands.
The FBR clarified that premium brands such as Apple, Samsung, Huawei, Garmin and Google will continue to be assessed separately by collectorates under Section 25 of the Customs Act at values higher than Category A products.
The ruling further stated that if the declared invoice value exceeds the notified customs value, duties and taxes will be charged on the higher declared amount.
Additionally, for air consignments, customs authorities will include the difference between air freight and sea freight charges while calculating the assessable value for import taxation.
