Pakistan Customs has announced new customs values for imported empty glass bottles, aimed at ensuring uniform assessment of customs duties and taxes.
The new values were issued through Valuation Ruling No. 2106/2026 dated September 22, 2026, under Section 25A of the Customs Act, 1969. The ruling remains applicable until it is revised or rescinded.
New Customs Values for Empty Glass Bottles
The valuation ruling establishes the following customs values:
| Type of Empty Glass Bottle | Customs Value | HS Code |
|---|---|---|
| Perfume & cosmetic bottles | US$1.15 per kg (C&F) | 7010.9000 |
| Other empty glass bottles | US$0.97 per kg (C&F) | 7010.9000 |
The values apply to all countries of origin. Pharmaceutical-grade empty glass bottles are excluded from the ruling and may be assessed separately under Section 25 of the Customs Act, 1969.
Higher Declared Value Will Apply
Where an importer’s declared or invoice value is higher than the customs value specified in the ruling, assessment will be made on the higher declared value in accordance with the Customs Act.
Customs Collectorates have been directed to implement the valuation ruling across the relevant jurisdictions.
What Importers Need to Know
Businesses importing empty glass bottles should review the new valuation rates when calculating their customs duties and taxes.
Importers should also ensure that:
- Commercial invoices accurately reflect the transaction value.
- Product descriptions and HS classifications are correct.
- Customs declarations are prepared according to the applicable valuation ruling.
- Supporting import and transaction documents are properly maintained.
- Any difference between declared value and the prescribed customs value is properly reviewed.
The new valuation is particularly relevant to businesses importing perfume, cosmetic, food, beverage and other types of glass packaging.
Xact Legal – Customs & Tax Compliance Support
Changes in customs valuation can directly affect the duty and tax liability of importers.
Xact Legal provides professional tax, customs and corporate legal support in Pakistan, helping businesses understand regulatory requirements and manage customs compliance.
Need assistance with customs valuation or import compliance? Contact Xact Legal for professional guidance.