The Federal Board of Revenue (FBR) has revised customs values for imported smartwatches, smart bands, and smart rings to curb under-invoicing and prevent revenue losses.
The updated customs values were issued by the Directorate General of Customs Valuation through Valuation Ruling No. 2076/2026 under Section 25A of the Customs Act, 1969. The ruling applies to non-GSM wearable devices imported into Pakistan from all countries.
According to the FBR, customs authorities observed widespread under-invoicing of smart wearable devices at the import stage, resulting in losses to the national exchequer. Officials said the revised valuation was finalized after reviewing import data, conducting market inquiries, and consulting stakeholders.
Authorities reviewed 90 days of import data, including declared and assessed values, before determining the updated customs rates. A meeting with importers and traders was also held on April 7, 2026, to collect documentary evidence regarding market prices and import values.
Under the new ruling, customs values for non-GSM smartwatches have been fixed at $5 per piece for Category A brands, $3 for Category B brands, and $1.5 for Category C brands.
For smart bands and smart rings, customs values have been set at $4.5 for Category A, $2.5 for Category B, and $1.25 for Category C brands.
Category A includes brands such as Amazfit, Fitbit, Haylou, Honor, Lenovo, Oppo, Realme, Redmi, Vivo, and Xiaomi, while Category B covers Dany, Ronin, Faster, Login, and Zero. All other low-end brands fall under Category C.
The FBR clarified that premium brands including Apple, Samsung, Huawei, Garmin, and Google will not be covered under the notified customs values and will instead be assessed separately at higher values under Section 25 of the Customs Act.
Officials further stated that if an importer declares a value higher than the notified customs value, duties and taxes will be charged on the higher declared amount.
In the case of air shipments, customs authorities will also include the difference between air freight and sea freight charges while calculating the assessable value for taxation.
