Written by Hamza Shahnawaz in Taxation Valuation Ruling No. 2120/2026 replaces the 2015 ruling and sets revised C&F values for different categories of capacitors imported from China. KARACHI, October 27, 2026: The Federal Board of Revenue (FBR) has notified fresh customs values for imported capacitors through the Directorate General of Customs Valuation in Karachi. Valuation Ruling No. 2120/2026, dated October 22, 2026, supersedes the previous ruling issued in 2015, which had become outdated following significant changes in domestic and international market prices. According to the ruling, the revised values were determined after stakeholder consultations in September 2026 and an analysis of 90 days of import data. The authorities applied sequential valuation methods under Section 25 of the Customs Act, 1969. The revised cost and freight (C&F) values cover several categories of capacitors imported from China. Start and electrolytic capacitors used in water pumps and motors have been valued at $2.92 per kilogram, while…