The Directorate of Customs Valuation Lahore has fixed the minimum export value for fresh mango pulp of all types, making it the benchmark export price for shipments from Pakistan to all foreign destinations.
The decision was notified through Valuation Ruling No. 1 of 2026, which sets the Customs Export Value as the minimum export price for mango pulp exports.
According to officials, the new valuation applies to bulk packing of mango pulp. For retail or consumer packing, exporters will be required to add 20 percent to the prescribed value.
The latest ruling follows a review process initiated after exporters challenged an earlier valuation issued in July 2025. The earlier ruling had determined minimum export values for fresh mangoes, mango pulp and dry mangoes.
Exporters filed a review petition before the Director General of Customs Valuation, Karachi, under Section 25D of the Customs Act, 1969. Subsequently, the Director General, through Order in Revision No. 47 of 2025, rescinded the valuation for mango pulp and directed a fresh assessment.
Following these directions, the Directorate of Customs Valuation Lahore undertook a new valuation exercise under Section 25A read with Section 25(1) of the Customs Act, 1969.
Officials said meetings were held with key stakeholders, including representatives of the All Pakistan Fruit & Vegetable Exporters, Importers & Merchants Association and exporters of mango pulp, to deliberate on the valuation mechanism.
The directorate said proposals submitted by stakeholders were examined in detail, along with export price trends and data obtained from the Pakistan Revenue Automation Limited, before finalizing the customs export value.
Under the ruling, if a declared transaction value is higher than the customs value fixed by the directorate, the assessing officer will apply the higher declared value in line with the Customs Act. Officials said the revised valuation aims to bring greater clarity and uniformity to mango pulp exports while aligning declared prices with prevailing market trends.
