LAHORE: The Federal Board of Revenue (FBR), through the Directorate of Customs Valuation Lahore, has officially fixed a minimum export value for fresh mango pulp of all types, establishing a standard benchmark price for exports from Pakistan to international markets.
The decision has been notified under Valuation Ruling No. 1 of 2026, which introduces a Customs Export Value to be treated as the minimum export price for mango pulp shipments to all foreign destinations.
According to the ruling, the prescribed valuation applies to mango pulp exported in bulk packing. However, exporters using retail or consumer packaging will be required to add 20 percent to the notified customs value.
Review Process Triggered After Exporters’ Petition
The revised valuation follows a comprehensive review process initiated after exporters challenged an earlier assessment issued in July 2025, which had set minimum export values for fresh mangoes, mango pulp, and dried mangoes.
Exporters submitted a review petition under Section 25D of the Customs Act, 1969, prompting the Director General of Customs Valuation Karachi to issue Order in Revision No. 47 of 2025. The order rescinded the mango pulp valuation and directed the Lahore directorate to conduct a fresh assessment.
Subsequently, the Directorate of Customs Valuation Lahore carried out a new valuation exercise under Section 25A read with Section 25(1) of the Customs Act, 1969.
Stakeholder Consultations and Market Data Reviewed
Customs officials confirmed that detailed consultations were held with key stakeholders, including representatives of the All Pakistan Fruit & Vegetable Exporters, Importers & Merchants Association and mango pulp exporters.
The directorate also reviewed stakeholder proposals, analyzed export price trends, and examined data obtained from Pakistan Revenue Automation Limited (PRAL) before finalizing the updated customs export value.
Higher Declared Value to Prevail
Under the new ruling, if an exporter declares a transaction value higher than the fixed customs export value, assessing officers will apply the higher declared amount in accordance with the Customs Act.
Officials stated that the revised valuation framework is aimed at improving transparency, ensuring consistency in export pricing, and aligning declared values with prevailing market conditions, ultimately supporting smoother mango pulp exports from Pakistan.
