The Federal Board of Revenue (FBR) has revised customs values for the import of artificial imitation jewelry from China and other countries, introducing new rates for the assessment of duties and taxes.
According to a new valuation ruling issued by the Directorate General of Customs Valuation, Karachi, the updated customs values will apply to several categories of electroplated artificial jewelry. These include white and yellow electroplated jewelry without stones or beads, electroplated jewelry with stones or beads, and fancy electroplated jewelry featuring crystal stones or beads.
The revised valuation will not apply to branded or designer jewelry products. Such imports will continue to be assessed separately under Section 25 of the Customs Act, 1969, in accordance with the applicable legal rulings.
Previously, customs values for artificial imitation jewelry were determined under Valuation Ruling No. 1871 of 2024. Customs authorities noted that the earlier ruling had become outdated after remaining in force for more than two years. As a result, the Directorate initiated a fresh valuation exercise in light of changing international market trends and updated import data.
During the review process, meetings were held with importers and other stakeholders to discuss issues related to the valuation of artificial jewelry imports. Importers requested a rationalization of customs values, arguing that artificial jewelry items are highly sensitive to fashion trends and are often susceptible to defects and damage.
Customs authorities examined import data covering the period from July 2025 to February 2026, along with supporting documents submitted by importers. Market surveys were also conducted to verify prevailing prices and assess profit margins before finalizing the revised customs values.
The Directorate stated that the market survey findings and import data analysis were used to determine the updated customs values under Section 25(7) of the Customs Act, 1969.
Officials said the revised valuation aims to ensure a fair, transparent, and legally compliant assessment system for artificial jewelry imports into Pakistan.
