Pakistan has revised the customs valuation for imported old and used computers and laptops, a move aimed at aligning duty and tax calculations with current market dynamics. The new valuations are set forth in Valuation Ruling No. 2000/2025, issued by the Directorate General of Customs Valuation, Karachi.
This updated ruling, issued under Section 25-A of the Customs Act, 1969, supersedes the previous Valuation Ruling No. 1848/2024. According to customs authorities, the prior ruling was over a year old, and a reassessment was necessary due to shifts in the international market and prevailing import data. The revision follows a detailed analysis and consultation with stakeholders held on February 27, 2025.
The objective of the new valuation is to streamline the customs clearance process, curb under-invoicing, and ensure equitable taxation on the import of used computer equipment, which plays a vital role for small businesses, educational institutions, and consumers seeking affordable technology in Pakistan.
Key Valuation Changes
The new ruling specifies distinct values for various categories of used computer equipment and peripherals:
Used CPUs (Complete Systems):
- Core i5: $39 per piece
- Core i7: $55 per piece
- Core i9: $107 per piece
Used LCD/LED Monitors:
- All sizes: $21 per piece
Used Laptops (Complete Units):
- Core i3: $35 per piece
- Core i5: $45 per piece
- Core i7: $75 per piece
- Core i9: $135 per piece
Accessories and Components:
- RAM (All sizes): $10 per piece
- CD/DVD ROM Drives: $3 per piece
- Keyboard and Mouse (Wired/Wireless): $2 per piece
- Hard Disk Drives (HDDs): $20 per piece
Printers:
- Dot Matrix: 65% of the value determined in VR No. 1750/2021
- Inkjet: $15 per piece
- Laserjet: $22 per piece
- Multi-function (All-in-One): $39 per piece
Other Equipment:
- UPS (Uninterrupted Power Supply): $270 per piece
- Scanners: $20 per piece
- Multimedia Speakers: $10 per piece
Miscellaneous Peripherals:
- VGA, USB, and Power Cables: Assessed on $1–$2 per piece depending on type
- Laptop Batteries and Chargers: Assessed at 65% of values in older rulings
Valuation Methodology
The customs valuation was determined using methods prescribed under Section 25 of the Customs Act. Recognizing that declared transaction values often did not accurately reflect market prices, the Directorate General of Customs Valuation conducted thorough market surveys and analyzed 90 days of import data to establish reliable customs values.
The ruling also stipulates that should the invoice or declared values of imported goods exceed the values set in this ruling, the higher values will be used for the assessment of duty and taxes. For air shipments, the difference in freight costs between air and sea transport will also be factored into the assessment.
