The Directorate General of Customs Valuation has revised the customs values of 70 different types of imported mobile phone accessories through Valuation Ruling No. 2105 of 2026. The previous ruling had remained in place for more than two years, during which international prices and market conditions had changed.
For the fresh valuation exercise, Customs examined import data covering 90 days, obtained stakeholder submissions and conducted market enquiries. The standard valuation methods under Section 25 of the Customs Act, 1969 were considered sequentially, but several methods could not be applied because of inconsistent declared values and insufficient information regarding quality, quantities and manufacturer prices.
Customs ultimately determined the new benchmark values under the fallback method contained in Section 25(9), read with the deductive valuation provisions. Importers should now review product descriptions, specifications, country of origin and applicable benchmark values before filing Goods Declarations, as the revised ruling may directly affect duties, taxes and landed costs.