{"id":244,"date":"2026-09-28T05:40:02","date_gmt":"2026-09-28T05:40:02","guid":{"rendered":"https:\/\/xactlegal.com\/blogs\/?p=244"},"modified":"2026-09-28T05:40:03","modified_gmt":"2026-09-28T05:40:03","slug":"pakistan-customs-sets-new-values-for-imported-empty-glass-bottles","status":"publish","type":"post","link":"https:\/\/xactlegal.com\/blogs\/2026\/09\/28\/pakistan-customs-sets-new-values-for-imported-empty-glass-bottles\/","title":{"rendered":"Pakistan Customs Sets New Values for Imported Empty Glass Bottles"},"content":{"rendered":"\n

Pakistan Customs has announced new customs values for imported empty glass bottles<\/strong>, aimed at ensuring uniform assessment of customs duties and taxes.<\/p>\n\n\n\n

The new values were issued through Valuation Ruling No. 2106\/2026 dated September 22, 2026<\/strong>, under Section 25A of the Customs Act, 1969<\/strong>. The ruling remains applicable until it is revised or rescinded.<\/p>\n\n\n\n

New Customs Values for Empty Glass Bottles<\/h2>\n\n\n\n

The valuation ruling establishes the following customs values:<\/p>\n\n\n\n

Type of Empty Glass Bottle<\/th>Customs Value<\/th>HS Code<\/th><\/tr>
Perfume & cosmetic bottles<\/td>US$1.15 per kg (C&F)<\/strong><\/td>7010.9000<\/td><\/tr>
Other empty glass bottles<\/td>US$0.97 per kg (C&F)<\/strong><\/td>7010.9000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

The values apply to all countries of origin<\/strong>. Pharmaceutical-grade empty glass bottles are excluded from the ruling and may be assessed separately under Section 25 of the Customs Act, 1969.<\/p>\n\n\n\n

Higher Declared Value Will Apply<\/h2>\n\n\n\n

Where an importer’s declared or invoice value is higher than the customs value specified in the ruling<\/strong>, assessment will be made on the higher declared value in accordance with the Customs Act.<\/p>\n\n\n\n

Customs Collectorates have been directed to implement the valuation ruling across the relevant jurisdictions.<\/p>\n\n\n\n

What Importers Need to Know<\/h2>\n\n\n\n

Businesses importing empty glass bottles should review the new valuation rates when calculating their customs duties and taxes.<\/p>\n\n\n\n

Importers should also ensure that:<\/p>\n\n\n\n