The Directorate General of Customs Valuation has issued Valuation Ruling No. 2103 of 2026 for imported ceramic and porcelain sanitary ware. The ruling replaces Valuation Ruling No. 1876 of 2024, which had remained effective for more than two years.
The revised ruling covers products such as one-piece and two-piece toilet sets, wall-hung toilets, concealed cisterns, wash basins, urinals, bidets, bathtubs, sinks, seat covers and jacuzzis. Separate values have been prescribed according to the product and country of origin, including China, Turkey, Thailand, Malaysia, Indonesia, Europe and the United States.
Customs examined import data from July 2025 to March 2026 and conducted market enquiries before applying the fallback method under Section 25(9) of the Customs Act, 1969. Where an importer’s declared invoice value exceeds the benchmark, assessment will be made on the higher declared value. Air consignments will also remain subject to the prescribed freight adjustment.