The Directorate General of Customs Valuation recently revised the customs values for imported non-GSM smartwatches, smart bands, and smart rings from all origins. Authorities issued this new ruling on May 9 to tackle under-invoicing. Consequently, the government aims to stop further revenue losses.
Through Valuation Ruling No. 2076 of 2026, officials divided these wearable devices into three specific categories. Therefore, Pakistan customs will now assess duties and taxes based on these new groupings.
New Categories for Wearable Brands
Category “A” features mid-range brands. This group includes Amazfit, Fitbit, Honour, Infinix, Lenovo, Oppo, Oraimo, Realme, Redmi, Vivo, and Xiaomi/Mi. Furthermore, it covers several other similar brands.
Meanwhile, Category “B” contains Dany, Faster, Login, Ronin, and Zero. Finally, Category “C” covers all the remaining low-end brands.
The directorate handled premium brands differently. Specifically, Apple Inc., Samsung Electronics, Huawei Technologies, Garmin Ltd., and Google LLC fall outside the standard three categories. Instead, the Clearance Collectorate will assess them separately. Authorities will use Section 25 of the Customs Act, 1969, for this process. As a result, these premium brands will face fixed values strictly higher than Category “A” devices.
How Customs Determined the New Values
Import data analysis previously revealed the under-invoicing of smartwatches. Because of this, the government lost significant revenue. Therefore, authorities conducted a preliminary examination under Section 25A of the Customs Act, 1969. They carefully compared declared import values, previously assessed values, and current market prices.
Additionally, the directorate held meetings with import business stakeholders. During these sessions, officials invited documentary evidence. This allowed importers to support their declared values.
Ultimately, authorities conducted a thorough market survey. They followed Section 25(7) of the Customs Act, 1969, alongside relevant office order procedures. Following this survey, the directorate finalized the revised customs values for all imported non-GSM smartwatches, smart bands, and smart rings.
