Monitoring Report
ISLAMABAD: The Directorate General of Customs Valuation Karachi has largely maintained existing customs values for imported tyres and tubes used in light trucks, trucks and buses while rationalising and consolidating specifications to ensure uniform assessment.
Under Valuation Ruling No. 2112 of 2026 issued on Tuesday, the Directorate has prescribed customs values for Tyres and Tubes-II (Light Truck and Truck/Bus), superseding Valuation Ruling No. 1959 of 2025, which had replaced the earlier Valuation Ruling No. 1821 of 2023.
The latest ruling follows representations from stakeholders seeking a review and redetermination of customs values for imported tyres and tubes. The Directorate initiated the exercise under Section 25A of the Customs Act, 1969, taking into account prevailing import trends, market information, industry representations and the need to rationalise product specifications.
A meeting to determine the customs values was held on September 10, 2026, after notices were issued to relevant stakeholders inviting them to attend and submit supporting documents and evidence.
Representatives of commercial importers, trade associations and local tyre manufacturers participated in the consultation process and presented their respective positions on the valuation of the imported products.
Commercial importers and trade representatives sought retention of existing customs values, alongside rationalisation of entries and consolidation of comparable tyre sizes and ply ratings. Local tyre manufacturers, however, called for an upward revision of the values, citing increases in international raw material prices, freight charges and prevailing import values.
The Directorate subsequently examined written representations and supporting documents submitted by stakeholders, along with available import data, the previous valuation ruling, proposed valuation calculations, international market price information and customs assessment trends.
The assessment exercise considered differences in tyre size, rim size, ply rating, construction type, country of origin, brand and commercial level to determine appropriate values for the products covered by the ruling.
According to the Directorate, the review found that several specifications listed in the previous ruling required rationalisation, particularly in descriptions of sizes and ply ratings. However, the available record indicated that existing benchmark values for the covered specifications remained broadly workable for uniform assessment.
Consequently, customs values have largely been retained, while relevant entries have been rationalised or consolidated wherever considered appropriate. The revised specifications and applicable values are set out in Annex-A of the ruling.
The Directorate has directed that the covered tyres and tubes be assessed for customs duties and taxes according to the values specified in the annexure.
The ruling also establishes specific valuation conditions for radial tyres, tyre-only imports, tubes, variations in ply ratings and imports arriving through land routes.
Under the prescribed conditions, a radial tyre not covered by the ruling but carrying specifications similar to a normal tyre, apart from its radial construction, may be assessed at a value 12% higher than the corresponding normal tyre.
For imports involving tyres without tubes, other than tubeless tyres, a depreciation of 6% is to be applied to the ruling value. Conversely, where a tube corresponding to a tyre specified in the ruling is imported, its value is to be assessed at 6% of the tyre value. This provision applies only to tube sizes not covered by Valuation Ruling No. 1546/2021, as revised or rescinded from time to time.
The ruling further provides for adjustments based on differences in ply ratings. Values of tyres with different ply ratings are to be assessed by adding or deducting 1% for every two-ply difference from the determined value.
Importers bringing tyres and tubes through land routes are eligible for a 5% discount on the C&F value determined by the Directorate, subject to the conditions specified in the ruling.
For tyres and tubes with specifications not covered by the new valuation ruling, the relevant Collectorates may assess the goods under Section 25 of the Customs Act, 1969, or refer the matter to the Directorate General of Customs Valuation Karachi for appropriate advice.
The latest ruling provides a revised framework for customs assessment of imported tyres and tubes used in commercial transport vehicles. By retaining most existing benchmark values while consolidating product entries and clarifying valuation adjustments, the Directorate has sought to address stakeholder concerns and promote consistency in the assessment of customs duties and taxes.
The ruling’s practical impact on individual imports will depend on the applicable values listed in Annex-A, the specifications of the imported products and the conditions governing their assessment. The ruling does not, by itself, establish a general increase or decrease in customs values across all covered tyre and tube categories.