FBR revises customs values of artificial flowers, decorative items imported from China

Pakistan’s Federal Board of Revenue has set new customs assessment rates for decorative goods arriving from China, replacing a schedule that had been in place since October 22, 2020. Under Valuation Ruling No. 2123/2026, artificial flowers and artificial fruit or vegetables are assessed at $7.50 per kilogramme, while artificial plants and trees are set at $6.50 and stems, leaves and related materials at $5.90.

Profit by Pakistan Today reported that customs officials used import data from the previous 90 days and local market surveys, which showed higher prices. Importers were invited to consultations on three dates in September and October 2026, but none attended or supplied documents; the ruling says quality differences and missing cost evidence also limited other valuation methods. If an invoice declares a higher amount than the new benchmark, duties and taxes will be calculated on that higher figure. Customs offices must apply the ruling, which remains effective until changed or withdrawn, and affected parties can seek a review within 30 days.