Pakistan Customs sets new import values for massage chairs

Profit reported that the Directorate General of Customs Valuation has issued new import values for massage chairs and other massagers. Under Valuation Ruling No. 2110 of 2026, basic or 2D chairs up to 60kg carry a value of $356 apiece, 3D models up to 70kg at $554 and 4D models up to 88kg at $880. The figures apply to goods from every origin, while high-end brands such as Panasonic, OSIM and Human Touch are excluded and will be assessed separately under Section 25 of the Customs Act, 1969.

Smaller units use a 1,000-gram reference weight: devices for feet, calves and legs are valued at $19 each, massage guns at $17.50 and other body devices at $32. Chairs above their weight limits attract an extra $6 per kilogram for basic models, $7.80 for 3D and $10 for 4D, and all these values adjust proportionately to actual weight.

The fresh values replace Ruling No. 1173/2017, which was withdrawn in 2019, because products had changed considerably and declared values varied widely. After a stakeholder meeting on August 27, customs concluded that brand alone cannot determine a chair's category, since ZERO Healthcare also offers 3D and 4D models. Values were worked back from retail, online and sale prices under the deductive method in Section 25(7), and for air imports the gap between air and sea freight is added to the assessable value.