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Valuation Updates
Submersible Pump
US$ 2.0/Pc
Origin China


Uninterruptible Power Supply (UPS)
US$ 50/Pc,US$ 29/Pc,US$ 23/Pc
Origin All Origins


Tyres and Tubes
US$ 15/Piece,US$ 14/Piece,US$ 12/Piece,US$ 13/Piece
Origins Japan,Intl Brands MFG in Other Origins,India,China,All Other Origins


PVC Transparent/Clear and Printed Flexible Sheets and PVC Cling Film
US$ 1.60/Kg,US$ 1.85/Kg
Origins China,Taiwan,Indonesia,All Other Origins


I.V.Cannula/I.V.Catheter
US$ 0.135/Pc,US$ 0.145/Pc
Origins China,Egypt/Turkey


Wrist Watches (Low-Brands)
US$ 4.70/Pc,US$ 8.25/Pc
Origin China


AC Asynchronous Moving Motor (upto 7 watt)Weighing upto 100gm
US$ 0.60/Pc
Origin China


X-Ray Films
US$ 1.90/Sqm,US$ 2.25/Sqm
Origins China,All Origins


Chemicals Glycerin,Ammonium Bi Carbonate
US$ 0.90/Kg,US$ 0.18/Kg
Origins All Origins,China


Chemicals Boric Acid
US$ 0.80/Kg,US$ 0.69/Kg
Origins USA/Chile/Argentina,Turkey/Taiwan/Russia


Galvanized/Un-Galvanized Iron & Steel Wire Rope
US$ 1.40/Kg,US$ 1.18/Kg
Origin China


Medium Density Fiber(MDF)Board
US$ 0.315/Kg,US$ 0.316/Kg
Origins Malaysia,Indonesia,Thailand,Srilanka,Vietnam,China


Potato Frozen French Fries
US$ 1.15/Kg,US$ 1.05/Kg
Origins U.S.A,European Union & UK


Soap Noodles
US$ 0.700/Kg,US$ 0.665/Kg
Origin All Origins


Tubular Metal Needles in Bulk,Disposable Surgical Metal Needles
US$ 18.00/Kg,US$ 27.00/Kg
Origins China,Other Origins


Sodium lauryl Ether Sulphate & Sodium Lauryl Sulphate
US$ 1.365/Kg,US$ 1.390/Kg,US$ 1.420/Kg
Origins China,India,All Other Origins


Linear Alkyl Benzene Sulphonic Acid(soft & Hard Type)
US$ 1.20/Kg,US$ 1.25/Kg
Origins Korea,Iran(land Route),All Other Origins


High Impact Polystyrene Sheets(HIPS)
US$ 2.40/Kg,US$ 2.90/Kg
Origins China,Taiwan,All Other Origins


Iron and Steel and Stainless Steel Kitchenware/Utensils
US$ 2.60/Kg,US$ 3.75/Kg
Origin China


Different Polyester Fabrics
US$ 3.80/Kg,US$ 2.35/Kg
Origins All Origins,China


Bicycles (Low End Brands)
US$ 12.00/Bicycle,US$ 14.50/Bicycle
Origins China,Korea,HongKong,Singpaore


Ginger and Garlic
US$ 0.88/Kg,US$ 0.66/Kg,US$ 0.72/Kg
Origins China,Indoneisa,Vietnam,Myanmar,India Via Land Route


Brake Linning & Friction Material(Clutch Facing)
US$ 1.60/Kg,US$ 2.10/Kg,US$ 1.70/Kg
Origins China,Japan,Other Origins


Melleable Iron Pipe Fittings
US$ 0.76/Kg,US$ 0.63/Kg,US$ 1.27/Kg
Origin China


Disposable Razors & Razor Parts
US$ 0.0284/Pc,US$ 0.029/Pc,US$ 0.032/Pc
Origins China,Vietnam/Egypt,Korea


Gas Hobs,Stoves,Cooking Range & Parts
US$ 24/Unit,US$ 33/Unit,US$ 39/Unit
Origins Itlay,Uk,France,Germany,USA,Spain


Medicines / Medicaments
US$ 2.75/Kg,US$ 4.70/Kg,US$ 3.12/Kg
Origin China


Mixture Of Fatty Acid
US$ 0.375/Kg,US$ 0.365/Kg,US$ 0.360/Kg
Origins Malaysia,Indoneisa,Other Origins


Electric Rechargable Shaver
US$ 35/Pc,US$ 130/Pc,US$ 120/Pc
Origins All Origins


Household Appliances
US$ 9.85/Pc,US$ 7.5/Pc,US$ 6.2/Pc
Origins All Origins


Palm Acid Oil
US$ 0.47/Kg,US$ 0.46/Kg,US$ 0.45/Kg
Origins Malaysia,Indonesia,Other Origins






Notice Board

10-09-2018 Monday 11:00 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Enamel Coated & Casserole Steel Kitchen Ware

10-09-2018 Monday 11:30 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Fleece Fabric

11-09-2018 Tuesday 11:30 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Suitcases (Soft & Hard) of Low End Brands

11-09-2018 Tuesday 12:00 Noon Importer/ FPCC&I KCC&I/ Manufacturer - Schools Bags Briefcase & Laptop Bags

11-09-2018 Tuesday 12:30 P.m Importer/ FPCC&I KCC&I/ Manufacturer - Door Lock

12-09-2018 Wednesday 11:00 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Non Alloy Wire of Iron Or Steel & Uncaoted

12-09-2018 Wednesday 11:30 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Barbed Wire Of Iron Or Steel Razor Wire

12-09-2018 Wednesday 12:15 P.m Importer/ FPCC&I KCC&I/ Manufacturer - Iron Or Non Alloy Steel Wire Rod Low/High Carbon

13-09-2018 Thursday 11:00 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Porcelain Ware/Glass Ware

13-09-2018 Thursday 11:00 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Ginger & Garlic

13-09-2018 Thursday 12:00 Noon Importer/ FPCC&I KCC&I/ Manufacturer - Artificial Jewellery

17-09-2018 Monday 11:00 A.m Importer/ FPCC&I KCC&I/ Manufacturer - MotorCycle Parts

17-09-2018 Monday 11:30 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Filter Dryer For Refrigerators

17-09-2018 Monday 12:30 P.m Importer/ FPCC&I KCC&I/ Manufacturer - Printers

17-09-2018 Monday 02:00 P.m Importer/ FPCC&I KCC&I/ Manufacturer - Medium Density Fiber Board

18-09-2018 Tuesday 11:30 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Multimedia Projectors,Home Theatre Projector

18-09-2018 Tuesday 12:30 P.m Importer/ FPCC&I KCC&I/ Manufacturer - Solar Fan

18-09-2018 Tuesday 12:00 Noon Importer/ FPCC&I KCC&I/ Manufacturer - Assorted Buttons/Fancy Buttons

18-09-2018 Tuesday 12:45 P.m Importer/ FPCC&I KCC&I/ Manufacturer - Components/Parts Of LED TV

25-09-2018 Tuesday 12:00 Noon Importer/ FPCC&I KCC&I/ Manufacturer - Aluminum Celling Tiles/Clips

26-09-2018 Wednesday 11:30 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Carbide Tips

26-09-2018 Wednesday 11:30 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Shoe Tacks

26-09-2018 Wednesday 12:00 Noon Importer/ FPCC&I KCC&I/ Manufacturer - Aluminum Scrap
 
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GOVERNMENT OF PAKISTAN

DIRECTORATE GENERAL OF CUSTOMS VALUATION

CUSTOM HOUSE KARACHI

******

No. Misc/15/2009- (Law)                                                     Karachi , 14th October 2009

 

The Collector of Customs,

Model Customs Collectorate,

Moghalpura Dryport,

Lahore .

 

Subject :             INCLUSION OF WEIGHT OF RETAIL PACKING

                           IN ASSESSABLE VALUE OF ITEMS BEING ASSESSED

                           ON WEIGHT BASIS

              

               Please refer to your letter C.No.V-Cus/CFS/Misc/Exam/104/2008 dated 25-02-2009 and 18-9-2009 on the above cited subject.

 

2.                        The Collectorate’s assertion that the weight of retail packing of biscuits, coffee, cereals, shampoo, perfumes, eaudetoilette, milk, butter, chocolates, chips, toys and auto parts etc should be included in the assessable value has been examined within the perspective of existing laws. The customs value as defined under section 25(1) of the Customs Act, 1969 refers to the price paid or payable for the imported goods. In this regard, law requires that the entire charges/cost incidental to the transaction has to be taken into account to arrive at the correct customs value. Therefore, whether the net weight of the goods being valued includes the total incurred cost or not has been the disputed issue in the matter.

 

3.                        The provisions of section 25 (2) (b) (ii) & (iii) envisage that the cost of container and the cost of packing, for labour or materials, shall be added to the Customs value. Furthermore, final determination of customs value decided under section 25A of the Customs Act 1969 should invariably cover all the elements and expenses relating to the imported goods. Hence, the value of the contents of transacted goods, wrapped in a paper, box, carton or a tin, does actually represent its total cost. However, the mode of packing, essential and non-essential, needs to be analyzed for differentiation between ‘gross weight’ and ‘net weight’ of various retail-packing goods. The gross weight of a consignment as indicated in the bill of lading or the packing list represents the total weight of a consignment which includes non-essential i.e. wooden boxes, air/sea-worthy packing material as well as essential packing i.e. individual box/container of goods without which goods cannot be sold in the retail market. The essential packing of individual item can never be separated from inclusion to arrive at assessable value in the light of section 25(2)(b)(ii)&(iii). The items of import as mentioned in the Collectorate’s referred letter have been observed to be those articles which are valued in their individual capacity being a finished commodity for retail sale/marketing. These items of import carry their unique and exclusive singular packing material which is with the product until its utilization by the consumer.

 

4.                        The appraisal of assessable value, inclusive of weight of essential packing as mentioned above, by the Collectorate is therefore legally correct and sustainable. The inclusion of retail packing in the net weight of imported goods for determination of CIF value and assessment of duty and taxes be considered by all the field Collectorates for uniformity of assessment and also need to be duly incorporated in the Valuation Rulings issued in respect of aforesaid items under section 25A of the Customs Act 1969.

 

 

                              (AMIR M. KHAN MARWAT)

            DIRECTOR GENERAL

c.c.

 

1. PS to Member (Customs), Federal Board of Revenue, Islamabad .

2. Mr. Rashid Habib Khan, Second Secretary (Valuation & Audit),

    Federal Board of Revenue, Islamabad .

3. The Collector of Customs, MCC, Appraisement/Preventive/MCC (PaCCS) &    

    Port Muhammad Bin Qasim, Karachi/Lahore/ Islamabad / Faisalabad / Multan /    

    Sambrial, Sialkot / Hyderabad/Quetta/Peshawar.

4. The Director of Customs Valuation, Karachi .

5. The Additional Director of Customs Valuation, Lahore .