Key points
- The Directorate General of Customs Valuation in Karachi has introduced new customs values for imported sublimation paper originating from China and South Korea, according to Business Recorder.
- A valuation ruling issued on Wednesday noted that these values were not previously determined under Section 25A of the Customs Act 1969.
- Authorities examined import records after noticing substantial quantities entering the market with considerable discrepancies in declared and assessed values.
Sublimation paper shipments entering Pakistan from China and South Korea will now face standardized assessment procedures following a recent directive from customs authorities, according to Business Recorder.
Key Details
According to Business Recorder, the Directorate General of Customs Valuation in Karachi initiated the valuation exercise under Section 25A of the Customs Act 1969 to ensure uniformity in the assessment process. Officials scrutinized available import data, focusing on declared invoice unit values, assessed values, origins, quantities, descriptions, and relevant time periods. The review highlighted considerable variations in declared invoice values. To establish reliable benchmarks, authorities excluded aberrant and non-comparable entries that failed to represent general commercial import trends, relying instead on recent representative and comparable data.
A stakeholder meeting was convened on October 15, 2026, to discuss the valuation of sublimation paper, Business Recorder reported. Participants were provided the opportunity to share their viewpoints in detail and were requested to submit relevant supporting documents for their contentions. However, no submissions were received from stakeholders during the process, leaving authorities to proceed based on the examination of available records.
Context and Impact
Establishing formal customs values under Section 25A aims to create a consistent assessment framework for goods entering the country. Variations in declared invoice values can impact uniformity in processing imports, making standardized valuation rulings a tool for regulatory oversight in commercial trade.
Summary and What Next
The new valuation ruling provides an updated framework for assessing sublimation paper shipments from the designated origins. Implementation details and further administrative actions will follow the guidelines set out in the ruling.

