755 by customs bulletin

I I

/"'FB PAKISTAN

GOVERNMENT

OF PAKISTAN

IRECTORA TE GENERAL OF CUSTOMS V ALUA TION CUSTOM HOUSE KARACHI

******

The Collectors of Customs, Model Customs Collectorates, Appraisement (East 1 West) 1 Port Muhammad Bin Qasim 1 Preventive, Karachi 1 Lahore (Appraisement 1 Preventive) 1 Sambrial (Sialkot) 1 Faisalabad 1 Multan 1 Islamabad 1 Hyderabad 1 Quetta 1 Peshawarl Gawadar 1 Gilgit-Baltistan. Determination of Customs Values of Household Appliances (HS Code No. 8508, 8509, 8516 & 8543) under section 25-A of the Customs Act, 1969

(VALUATION RULING NO. 755/2015) Dated: August 31, 2015

No. Reg. Misc/04/2006-VA/V11 In exercise of the powers conferred

under Section 25-A of the Customs Act, 1969,

Customs values of Household Appliances are determined as follows: 2.

Background of the valuation

Directorate

regarding

issue: A number of references had been received in this

under invoicing in the values of household

existing Ruling was old and needed revision.

values of the subject goods under section 25A was initiated. customs values should be determined 3.

Stakeholders'

participation

Moreover,

the

the customs

It was taken into account that the

after covering maximum brands. in determination

with the stakeholders on 11-02-2013, 04-2015, 06-05-2015,

appliances.

Therefore, an exercise to determine

of Customs values: Meetings were held

27-02-2013,

27-03-2013,

02-10-2013, 02-04-2015,

15-

24-06-2015 and 26-08-2015.

Method adopted to determine

Customs values:

of the Customs Act, 1969 were applied sequentially

Valuation methods given in Section 25

to address the valuation

issue at hand.

Transaction Value Method under Sub-Section (1) of Section 25 of the Act ibid was found inapplicable Similar Goods valuation

because required

methods

provided

information

was not available.

Identical

and

in Sub-Sections (5) and (6) of Section 25 of the

Customs Act, 1969 provided some reference values but due to wide variations in the declaration and suppressed values the same could not be relied upon. In the sequential

order this office

then resorted to conduct a market inquiry in terms of Sub-Section (7) of Section 25 of the Customs Act, 1969. Wherein local market prices of Household Appliances covering maximum brands available have been obtained from different

markets situated at Abdullah Haroon Road,

Regal, Gul Plaza and Imtiaz Super Store, Korangi Road, Karachi. Customs Values of household appliances have been determined

under sub-section (7) of section 25 of the Customs Act, 1969.

.or 5.

Customs values for Household Appliances:

shall be assessed to duty/ taxes mentioned

Household Appliances hereinafter specified

against each item as per Annex-A enclosed with this

ruling. If an item of household appliance is imported

under the brand name not covered under

this Ruling, the same shall be brought to the notice of this Directorate

General along with a

sample of the item so that necessary amendment

may be incorporated

values are higher than the Customs values

In cases where

declared / transaction

in the Ruling.

assessing officer shall take into account the differential applying the Customs values determined 7.

Validity

applicable

of this Valuation

by air, the

between air freight and sea freight while

in this Ruling.

Ruling: The values determined

Customs value for assessment of subject

rescinded or revised by the competent

imported

authority

imported

vide this Ruling shall be the goods until and unless it is

in terms of Sub-Sections (1) or (3) of Section

25-A or section 25-D of the Customs Act, 1969. 8.

Revision of the value determined

filed against this Ruling, as provided

vide this Valuation

Ruling: A revision petition may be

under Section 25-D of the Customs Act, 1969, within 30

days from the date of issuance of this Ruling, before the Director General, Directorate of Customs Valuation, 9.

determined in this Ruling, the assessing officers shall apply those values in terms of Sub-Section (1) of Section 25 of the Customs Act, 1969. In case of consignments

General

o o 5 5 5

o 5 5 5 5 6

o o 5 5

Floor, Custom House, Karachi.

Any anomaly observed may kindly be brought to the notice of this Directorate

General

immediately for redressal.

10 10

10.

This Valuation Ruling supersedes Valuation Ruling No. 384/2011 dated 08-10-2011 for

Household Appliances.

5 5

o ~

(Manzo~mon) Director Copy for information to : 1. 2. 3. 4. 5. 6. 7. 8.

Member (Customs), F.B.R., Islamabad. Director General, Customs Valuation, Custom House, Karachi. Chief Collector of Customs, South (Appraisement), Custom House, Karachi. Chief Collector of Customs, South (Enforcement), Custom House, Karachi. Chief Collector of Customs (Central), Lahore. Chief Collector of Customs (North), Islamabad. Director General, Intelligence and Investigation-FBR, Islamabad. Director General, Audit (Customs & Petroleum), l" Floor, PT&T Audit Building, Mauj-e-Darya Road, Lahore. 9. Director General, Post Clearance Audit (PCA), Islamabad.

GOVERNMENT

OF PAKISTAN

DIRECTORA TE GENERAL OF CUSTOMS VALUA nON r·- •••...•.'"

CUSTOM HOUSE KARACHI

11"'"'I1'f

Annex-A to Valuation Ruling No. 755/2015 C& F Customs Value per Piece S.No. I 2

3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24

Description

of goods

Juicer (Single Function) Juicer Extractor/Blender 3 in I Citrus Juicer Blender/Grinder 2 in 1 Blender/Grinder 3 in 1 Blender/Grinder 4 in 1 Chopper Chopper + Grinder + Blender 3 in 1 Hand Mixer/Hand Blender Food Processor Sandwich Toaster 2 Slice Sandwich Toaster 4 Slice Oven Toaster 7 Ltr to 10 Ltr Oven Toaster 16 Ltr to 25 Ltr Pop-Up Toaster 2 Slice Pop-Up Toaster 4 Slice Microwave Oven Manual 17 Litre Microwave Oven Manual 25 Litre Microwave Oven Digital 17 Litre Microwave Oven Digital 25 Litre Deep fryer Electric Kettle I Litre Electric Kettle Above I Litre Hair Dryer

8509.4030 8509.4010 8509.4030 8509.4030 8509.4010 8509.4030 8509.4010 8509.4030 8509.4010

proposed PCT for WeBOC 8509.4030.1000 8509.4010.1000 8509.4030.1100 8509.4030.1200 8509.4010.1100 8509.4030.1300 8509.4010.1200 8509.4030.1400 8509.4010.1300

8509.8000 8516.7200 8516.7200 8516.6090 8516.6090 8516.7200 8516.7200 8516.5000 8516.5000 8516.5000 8516.5000 8516.6090 8516.71 00 8516.7100 8516.3100

8509.8000.1000 8516.7200.1000 8516.7200.1100 8516.6090.1000 8516.6090.1100 8516.7200.1200 8516.7200.1300 8516.5000.1000 8516.5000.1100 8516.5000.1200 8516.5000.1300 8516.6090.1200 8516.7100.1000 8516.7100.1200 8516.3100.1000

PCT Code

Category A

Category B

14.55 27.50 8.70 12.90 16.15 22.65 14.55 19.40 6.45

6.00 11.00 3.85 5.65 7.10 10.60 6.45

32.35 14.55 16.15 25.86 29.10 9.70 12.95 51.75 55.00 75.00 125.00 19.50 8.45 8.75 9.40

10.35 3.90 18.75 6.50 7.15 10.35 12.95 4.85 5.85 24.25 38.80 45.30 55.00 10.35 3.60 5.20 4.85

Category

5.65 9.90 3.50 5.30 6.35 7.70 6.00 9.55 3.55 14.15 6.00 6.35 9.90 10.60 4.60 5.50 21.90 28.60 28.40 42.40 8.85 3.35 4.95 4.25

GOVERNMENT DIRECTORA

J J. (i1-:-NERAL OF CUSTOMS CUSTOM

r-:.uK I•...•. IUN

OF PAKISTAN VALUATION

HOUSE KARACHI

Annex-A to Valuation Ruling No. 755/2015 C& F Customs Value per Piece Description

S.No. 25 26 27 28 28 28 29 30 31 (a) (b)

(c)

of goods

8516.3 J 00 8516.4000 8516.4000

proposed PCT for WeBOC 8516.3100.1100 8516.4000.1000 8516.4000.1 100

8543.7020 8543.7020 8543.7020 8508.1100 8508.1100

PCT Code

Hair Straighten (Standard) Dry Iron Steam Iron Insect Killer (with electric tubes) Insect Killer (Mosquito catcher) Insect Killer (racket type) Vacuum Cleaner upto 1500W Vacuum Cleaner 1600W and above

Category A

Category B

Category C

10.00 9.40

5.20

8543.7020.1000 8543.7020.1100 8543.7020.1200 8508.1100.1000

10.00 18.75 7.80 3.10 32.35

4.85 1.50

4.95 4.25 4.60 9.90 3.55 1.25

22.65

17.65

8508.1100.1100

38.80

25.90

21.20

4.55 4.85 11.30

. If Juicer / Blender are imported in parts: Main Body of Juicer / Blender with motor: (60%) of above specified values Upper parts of Juicer / Blender without motor: (35%) of above specified values If a complete Juicer / Blender is imported in CKD condition, assessment shall be (95%) of the above specified values

Category-A Black & Decker / Kenwood / Phillips / Singer / Braun / Hitachi / Sharp / Sanyo / Dowlance / Alpina Category-B Moulinex lPanasonic / LG / Sinbo Category-C Anex / Westpoint / Deuron / Lion / Jackpot / Absons / Gaba National/ Cambrige / National Gold / Geepas / Nakai / Shinon

(f;)

114

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Prlnclpa/Appraiser

DirectoroteGeneroi

0/ Customs VO/uotIO~

Custom House. KarachI

Customs Act, 1969 provided some reference values but due to wide variations

in the declaration

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