FBR Revises Customs Values for Imported Smartwatches, Smart Bands, and Rings
Federal Board of Revenue has revised customs values for imported smartwatches, smart bands, and smart rings to prevent under-invoicing and reduce revenue losses in Pakistan.
The updated customs values were issued through Valuation Ruling No. 2076/2026 under Section 25A of the Customs Act 1969. The ruling applies to non-GSM wearable devices imported from all countries.
According to officials, importers were allegedly declaring lower prices for smart wearable devices during imports. Authorities say the new valuation system will improve tax collection and customs transparency.
The FBR finalized the revised customs values after reviewing import records, market prices, and consultation with importers and traders during a meeting held on April 7, 2026.
Officials examined 90 days of import data before setting new customs rates for wearable devices including smartwatches, smart bands, and smart rings.
Under the new ruling, customs values for non-GSM smartwatches have been fixed at:
- $5 per piece for Category A brands
- $3 per piece for Category B brands
- $1.5 per piece for Category C brands
For smart bands and smart rings, customs values are now:
- $4.5 for Category A brands
- $2.5 for Category B brands
- $1.25 for Category C brands
Category A includes popular brands such as Amazfit, Xiaomi, Oppo, Redmi, Vivo, Realme, Lenovo, Infinix, Honor, and Oraimo.
Category B includes brands like Dany, Ronin, Faster, Login, and Zero, while Category C covers lower-end wearable brands.
The FBR clarified that premium brands including Apple, Samsung, Huawei, Garmin, and Google will not fall under the notified customs values.
Officials said these premium brands will be assessed separately at higher customs values under Section 25 of the Customs Act.
The latest customs update has gained attention among importers and tech users searching for smartwatch tax Pakistan, customs duty on wearable devices, FBR valuation ruling, and imported smartwatch prices.
