Pakistan updates import valuation for global Battery brands

The Directorate General of Customs Valuation, Karachi, has issued a new Valuation Ruling (No. 2062/2026), revising the customs values of imported lithium-ion battery packs in response to rising global prices and market dynamics. The updated ruling replaces the previous 2025 framework and establishes fresh Cost and Freight (C&F) benchmarks for different battery categories, aiming to ensure fair taxation and accurate import assessments.

According to the ruling, the customs values have been determined after extensive analysis of import data, market trends, and stakeholder consultations held on February 27, 2026. Due to inconsistencies in declared transaction values and lack of reliable data, authorities adopted the market inquiry method under Section 25(7) of the Customs Act, 1969, to finalize the new valuation structure.

For lithium-ion batteries with IP-20 rating, Tier-1 brands will be assessed at $10.92 per kg or $92 per kWh (whichever is higher), while other brands will be valued at $9.50 per kg or $80 per kWh. In the IP-21 category, the customs value for Tier-1 brands has been set at $11.32 per kg or $95 per kWh, compared to $9.95 per kg or $82.75 per kWh for other brands.

Meanwhile, higher protection IP-65 batteries—commonly used in industrial and energy storage applications—have been assigned the highest values. Tier-1 brands in this category will be assessed at $12.84 per kg or $109 per kWh, whereas other brands will carry a valuation of $11.17 per kg or $95 per kWh, whichever is higher.

The ruling also specifies that if lithium-ion batteries include 4G or 5G functionality, an additional 8% value addition will be applied to the assessed value, reflecting their enhanced technological features.

A comprehensive list of Tier-1 battery manufacturers has been included, featuring globally recognized names such as BYD, Tesla, Huawei, ZOE Energy Storage, WHES, Waftsila, Trina Storage, Teclornan, Sunwoda Energy, Sungrow, SolaX Power, Shoto / Shuangdeng, Sermatec, Saft, Roche Energy, REPT BATTERO, Powin Energy, PotisEdge, NHOA Energy, Narada, Kehua, Jinko, JD Energy, Hyperstrong, Hoymiles, Hoenergy, Hithium, Gree Altairnano, Great Power, Gotion High-Tech, Fluence, FlexGen Power Systems, Eve Energy, Envision Energy / AESC, EAST GROUP, DESAY, Cubenergy, CRRC Zhuzhou, COSPOWERS, Cornex, CLOU Electronics, Chint Power, CATL (Contemporary Amperex Technology), Canadian Solare-STORAGE, CALB. These brands are typically associated with high-performance energy storage systems and large-scale applications.

It is important to note that these revised customs values do not apply to lithium-ion batteries used in mobile phones, laptops, tablets, and similar consumer electronics. Additionally, if the declared import value exceeds the notified customs value, duties and taxes will be calculated based on the higher amount.

The new valuation ruling is expected to significantly impact import costs, pricing structures, and the broader energy storage and electric mobility sectors in Pakistan, particularly as demand for advanced battery technologies continues to grow.