The Federal Board of Revenue (FBR) increased the customs value for imported shelled almonds to $3.81 per kilogram. Furthermore, the FBR set the customs value for imported soft shell almonds at $2.19 per kilogram.
Conversely, the customs value for hard shell almonds was reduced to $1.41 per kilogram. These new rates replace figures previously established in Valuation Ruling No. 2065/2026, which was issued in April 2026.
The initial Valuation Ruling No. 2065/2026 had previously set customs values at $3.00 per kilogram for shelled almonds. For soft shell almonds, the ruling had set the customs value at $2.14 per kilogram.
Hard shell almonds were valued at $1.95 per kilogram under that earlier ruling. The new figures mean that shelled almonds now face a 27 percent increase in value.
Soft shell almonds show an approximate 2 percent rise in their new valuation. The value for hard shell almonds, however, saw a decrease of nearly 28 percent.
The Directorate General of Customs Valuation in Karachi subsequently issued Valuation Ruling No. 2111/2026. This latest ruling supersedes the ruling that was issued on 5 December 2024.
The ruling issued on 1 June 2026, through Order-in-Revision No. 15/2026, set aside the previous Valuation Ruling No. 2065/2026. The latest valuation applies to almond imports arriving from all countries.
A meeting took place on 25 September 2026 involving representatives from the Pakistan Kiryana Merchants Association in Karachi and the Faisalabad Chamber of Commerce. The Pakistan Kiryana Merchants Association expressed opposition to any further upward revision of customs values.
Additionally, the new ruling mandates a 15 percent increase for value-added almonds, including roasted and salted types. The ruling also permits a $0.15 per kilogram discount for sea freight when imports arrive via land.
Finally, the ruling covers all areas of Pakistan, excluding goods declared for clearance at land border stations in Khyber Pakhtunkhwa by certain persons.
