The Directorate General of Customs Valuation Karachi has updated the list of imported branded beverages (aerated waters) from leading multinational companies for accurate assessment of duties and taxes.
Valuation Ruling No. 2052 of 2026 sets new customs values for soft drinks, including brands such as Pepsi, Coke, Miranda, Fanta, Sprite, and 7Up; soft/flavored drinks like Kinza, Glinter, and Freez; and soft drinks, sodas, and tonics from Schweppes and other brands.
Previously, customs values for these beverages were determined under Valuation Ruling No. 974/2016 dated November 22, 2016. Since the existing ruling is over nine years old, the Directorate initiated a fresh evaluation to redetermine the customs values. Stakeholders were invited for consultations to ensure their input was considered during the valuation process.
During discussions, stakeholders emphasized that their declared transaction values are genuine, consistent with recent import trends, and do not indicate under-invoicing. They also highlighted that new international brands would be incorporated into future valuation rulings to ensure they remain current and reflective of market realities. Supporting documents were submitted for consideration.
The Directorate conducted a detailed analysis of import data from the past ninety days, reviewed stakeholder submissions, and examined market surveys and online price trends. A brand-wise assessment based on quality and standards was also undertaken, leading to the creation of a supplier-wise database. This database ensures an objective and transparent basis for valuation.
Various valuation methods under Section 25 of the Customs Act, 1969, were reviewed. The transaction value method was found to be inapplicable due to insufficient information. Similarly, identical and similar goods methods were examined, but could not be solely relied upon due to inconsistent comparability and value variations. A market inquiry under sub-section (7) of Section 25 was conducted, including visits to wholesale and retail markets, to determine actual prices.
Based on this comprehensive evaluation, the Directorate has finalized customs values for the subject items under sub-section (7) of Section 25 of the Customs Act, 1969. The methodology ensures fair, transparent, and statutory-compliant valuation while reflecting prevailing international market trends.
“These updated customs values will now be used for assessing duties and taxes on imported beverages,” the Directorate confirmed.
