Importers of empty glass bottles will face higher customs assessments after the authorities concluded that the goods had been undervalued. The Directorate General of Customs Valuation in Karachi has raised the customs values for empty glass bottles used for perfumes and cosmetics, as well as other categories of such bottles, imported from all countries. Pharmaceutical-grade bottles are excluded from the increase.

The change was announced in Valuation Ruling No. 2210 of 2026, issued on Thursday. The directorate said the bottles were being assessed at relatively low values. To make valuations consistent and protect government revenue, it began proceedings to determine their customs values under Section 25A of the Customs Act, 1969.

Importers and other affected parties were notified and invited to take part. They were asked to provide supporting evidence, including import documents, invoices and any other information relevant to valuation.

The directorate then held detailed meetings on the valuation issues. Participants were asked to support their arguments with sales-tax invoices and verified export documents from the countries of purchase. According to the ruling, none of the stakeholders supplied these documents.

Without that evidence, customs officials relied on other sources. They reviewed the stakeholders' arguments and examined import data from the previous 90 days, together with the related documents, to identify current price trends.

The directorate also carried out a market inquiry using the prescribed procedure. The final values were set under Section 25(7) of the Act, using market information.

According to the directorate, this process ensured that the valuation was fair, transparent and fully lawful. However, because importers did not provide the requested documents, the new values were based on official data and market surveys rather than on evidence submitted by the trade.