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The Federal Board of Revenue (FBR) has revised the customs values for imported spark plugs from China, Japan, Europe, and other countries following stakeholder concerns over pricing fairness. The Directorate General of Customs Valuation, Karachi, issued Valuation Ruling No. 2032 of 2026, updating the previous valuation under Ruling No. 1957 of 2025.
Earlier, the customs values for spark plugs were challenged under Section 25D of the Customs Act, 1969. The Director General of Customs Valuation subsequently remanded the case for a fresh assessment under Section 25A. The revision process involved stakeholder consultations, data analysis, and a detailed local market survey.
Representatives of the Pakistan Automobile Spare Parts Importers & Dealers Association (PASPIDA) argued that previous valuations did not reflect international market prices, impacting lawful imports and allegedly encouraging smuggling.
PASPIDA stated, “Higher customs values have affected the competitiveness of legitimate imports. We provided evidence of previously released consignments to support our case.”
Meanwhile, Indus Motor Company (IMC) emphasized that customs valuations should be based on constituent materials, noting the production process similarities between OEM and non-OEM spark plugs.
The Directorate analyzed prevailing import data, excluding non-comparable or abnormal values, and conducted a local market survey to ensure accurate pricing. Customs values were then revised on an origin-wise basis, considering brand, type (iridium vs non-iridium), and automotive usage. The FBR stated that the new values ensure fairness, transparency, and consistency for importers and domestic market stability.
This move is expected to stabilize the spark plug import market, improve competitiveness for lawful importers, and discourage smuggling by aligning customs values with global market trends. Importers are optimistic that the revised values will provide a more transparent and predictable business environment.
