The Federal Board of Revenue (FBR) has revised the customs values of imported almonds, increasing the assessed value of shelled and soft shell varieties while reducing the value assigned to hard shell almonds.
Under the new valuation ruling, the customs value of shelled almonds has been set at $3.81 per kilogram, while soft shell almonds will be valued at $2.19 per kilogram.
The value of hard shell almonds has been reduced to $1.41 per kilogram.
New Almond Customs Values
The revised rates replace the values set under Valuation Ruling No. 2065/2026, issued in April 2026.
Under the previous ruling, shelled almonds were valued at $3.00 per kilogram, soft shell almonds at $2.14 and hard shell almonds at $1.95.
The latest changes mean the customs value of shelled almonds has increased by around 27 percent, while the value of soft shell almonds has risen by roughly 2 percent.
In contrast, the customs value of hard shell almonds has fallen by nearly 28 percent.
The new rates have been issued through Valuation Ruling No. 2111/2026 by the Directorate General of Customs Valuation Karachi and apply to almond imports from all countries.
Fresh Valuation Exercise Conducted
The new ruling follows the setting aside of Valuation Ruling No. 2065/2026 through Order-in-Revision No. 15/2026, dated June 1, 2026.
The Directorate was directed to conduct a fresh valuation exercise, taking into account domestic market prices, importer and seller margins and published international prices in accordance with the valuation methods prescribed under the law.
Importers and other stakeholders were invited to submit import documents, invoices and other relevant evidence.
A meeting was held on September 25 with representatives of the Pakistan Kiryana Merchants Association in Karachi and the Faisalabad Chamber of Commerce.
The Kiryana Merchants Association opposed another increase in customs values and submitted import documents and overseas invoices to support its position. The Faisalabad Chamber did not provide significant additional information.
Value-Added Almonds Also Affected
The Directorate said it reviewed available import data and conducted a market survey before finalising the revised values.
Under the new ruling, customs values for value-added almonds, including roasted and salted varieties, will increase by 15 percent.
The ruling also sets out adjustments for transportation costs depending on the method of import.
For land-based imports, a $0.15 per kilogram discount will be allowed for sea freight, while actual land freight will be added for assessment.
For imports arriving by air, the difference between air freight and sea freight will be added to the assessment value.
Scope of the New Ruling
The revised valuation applies across Pakistan, with an exception for certain imports entering through land border stations in Khyber Pakhtunkhwa by persons or classes of persons filing goods declarations for clearance.
The Directorate said jurisdiction over these imports had been determined under its distribution of work.
The new ruling replaces the previous almond valuation framework and will now be used for customs assessment of covered almond imports across the specified jurisdictions.
