ISLAMABAD: The Directorate General of Customs Valuation, Karachi, on Wednesday revised the customs values for lithium-ion batteries and, for the first time, issued customs values for lithium-ion cells imported from all origins.
The revised customs values would apply to the import of Lithium-ion batteries (IP 65), Lithium-ion batteries (IP 21), and Lithium-ion batteries (IP 20).
The new Ruling No. 2062 of 2026 states that if a lithium-ion battery is equipped with 4G/5G functionality, an 80 percent value addition shall be applied to the respective serial.
The new values do not apply to Lithium-ion batteries for Mobile Phones, Laptops, Tablets, and similar devices.
The new valuation ruling number 2062 of 2026, issued on Wednesday, revealed that representations from different importers of lithium-ion Cells were received for the re-determination of Customs values of lithium- ion batteries, as the current Valuation Ruling of the subject item is more than one-year old and international prices of lithium-ion battery packs have increased significantly in the last year. Therefore, a preliminary analysis of import data, declared values, assessed values, and market prices was undertaken for the determination of customs values of the subject goods under Section 25A of the Customs Act, 1969.
A meeting of the FBR determination of customs values was held, which was attended by the relevant stakeholders. The viewpoints of the participants were heard in detail, and stakeholders were requested to submit documentary evidence to substantiate their contentions.
In order to determine customs values of Lithium-lon Battery Packs, import data of the subject items for the applicable period was comprehensively analysed. A detailed market inquiry was conducted in accordance with this Directorate’s Office Order No. l712014 dated 19-03-2014.
Accordingly, a market inquiry as envisaged under sub-section (7) of Section25 of the Customs Act, I 969 was conducted as per the procedure, which also yielded definite results, and Customs values for the Lithium-Ion Battery Packs were determined under Section 25(7) of the Customs Act,1969.
Customs Values of Lithium-ion batteries- hereinafter specified shall be assessed to duty/taxes at the following Customs Values.
Through another ruling, number 2061 of 2026, the new customs values would be applicable on the import of Lithium-lon Cells(LFP, LiFePO, Prismatic).
The Directorate General of Customs Valuation received several representations from industry stakeholders and importers regarding widespread under-invoicing in imports of Lithium-ion Cells under PCT Heading 8507.6000. The representations highlighted significant discrepancies between declared transaction values and prevailing market prices, leading to potential revenue loss and unfair competitive advantage for importers declaring artificially low values. Since no Valuation Ruling for the subject item had been issued previously, and in light of the serious concerns raised regarding systematic undervaluation, an exercise was initiated to determine Customs Values for Lithium-Ion Cells under Sections 25 and 25A of the Customs Act. 1969.
ISLAMABAD: The Directorate General of Customs Valuation, Karachi, on Wednesday revised the customs values for lithium-ion batteries and, for the first time, issued customs values for lithium-ion cells imported from all origins.
The revised customs values would apply to the import of Lithium-ion batteries (IP 65), Lithium-ion batteries (IP 21), and Lithium-ion batteries (IP 20).
The new Ruling No. 2062 of 2026 states that if a lithium-ion battery is equipped with 4G/5G functionality, an 80 percent value addition shall be applied to the respective serial.
The new values do not apply to Lithium-ion batteries for Mobile Phones, Laptops, Tablets, and similar devices.
The new valuation ruling number 2062 of 2026, issued on Wednesday, revealed that representations from different importers of lithium-ion Cells were received for the re-determination of Customs values of lithium- ion batteries, as the current Valuation Ruling of the subject item is more than one-year old and international prices of lithium-ion battery packs have increased significantly in the last year. Therefore, a preliminary analysis of import data, declared values, assessed values, and market prices was undertaken for the determination of customs values of the subject goods under Section 25A of the Customs Act, 1969.
A meeting of the FBR determination of customs values was held, which was attended by the relevant stakeholders. The viewpoints of the participants were heard in detail, and stakeholders were requested to submit documentary evidence to substantiate their contentions.
In order to determine customs values of Lithium-lon Battery Packs, import data of the subject items for the applicable period was comprehensively analysed. A detailed market inquiry was conducted in accordance with this Directorate’s Office Order No. l712014 dated 19-03-2014.
Accordingly, a market inquiry as envisaged under sub-section (7) of Section25 of the Customs Act, I 969 was conducted as per the procedure, which also yielded definite results, and Customs values for the Lithium-Ion Battery Packs were determined under Section 25(7) of the Customs Act,1969.
Customs Values of Lithium-ion batteries- hereinafter specified shall be assessed to duty/taxes at the following Customs Values.
Through another ruling, number 2061 of 2026, the new customs values would be applicable on the import of Lithium-lon Cells(LFP, LiFePO, Prismatic).
The Directorate General of Customs Valuation received several representations from industry stakeholders and importers regarding widespread under-invoicing in imports of Lithium-ion Cells under PCT Heading 8507.6000. The representations highlighted significant discrepancies between declared transaction values and prevailing market prices, leading to potential revenue loss and unfair competitive advantage for importers declaring artificially low values. Since no Valuation Ruling for the subject item had been issued previously, and in light of the serious concerns raised regarding systematic undervaluation, an exercise was initiated to determine Customs Values for Lithium-Ion Cells under Sections 25 and 25A of the Customs Act. 1969.







