The Directorate General of Customs Valuation Karachi has issued a new valuation ruling to update the customs values of imported branded beverages, aiming to ensure more accurate assessment of duties and taxes.
Under Valuation Ruling No. 2052 of 2026, revised values have been set for a wide range of aerated drinks. These include major international brands such as Pepsi, Coca-Cola, Miranda, Fanta, Sprite, and 7Up, as well as flavored drinks like Kinza, Glinter, and Freez. The ruling also covers soda and tonic products from brands like Schweppes.
The update replaces the previous valuation framework set in 2016, which had remained unchanged for over nine years. Officials said a fresh evaluation was necessary to reflect current market conditions and pricing trends.
As part of the process, stakeholders were invited to participate in consultations. Importers maintained that their declared values were genuine and consistent with recent import patterns, with no evidence of under-invoicing. They also emphasized the need to include newer international brands in future updates.
The Directorate carried out a detailed review of import data from the past 90 days, along with market surveys, online pricing trends, and stakeholder submissions. A brand-wise and supplier-wise assessment was conducted to build a comprehensive database for valuation.
Multiple valuation methods under Section 25 of the Customs Act, 1969 were examined. However, due to data limitations and inconsistencies, authorities relied on market-based analysis conducted through field visits to wholesale and retail markets.
Based on this evaluation, new customs values have been finalized under the relevant legal provisions. Officials said the updated framework ensures transparency, compliance with statutory requirements, and alignment with international market trends.
The revised values will now be used for calculating duties and taxes on imported beverages going forward.



