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Valuation Updates
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


Mineral Grease
US$ 1.35/Kg,US$ 1.32/Kg,US$ 1.80/Kg,US$ 1.78/Kg
Origins China,India,Korea,UAE,Saudia Arabia,Other Origins


Transmission Group Brake Assembly Steering & Suspension & Body Parts Group (Replacement Auto Parts)
US$ 3.00/Pc,US$ 3.36/Pc,US$ 4.05/Pc,US$ 4.55/Pc,US$ 3.36/Pc
Origins China,Malaysia,Thailand,Indonesia,Korea,Taiwan,Japan,Europe,All Origins


Water Pumps Oil Pumps Fuel Pump Oil Filter Fuel Filter & Air Filter (Replacement Auto Parts)
US$ 7.95/Pc,US$ 9.50/Pc,US$ 10.50/Pc,US$ 13.10/Pc,US$ 8.50/Pc
Origins China,Malaysia,Thailand,Indonesia,Korea,Taiwan,Japan,Europe,All Origins


Cham Shaft Crank Shaft Spark Plug Lamps Light Lenses Sealed Beams & Rubber Parts (Replacement Auto Parts)
US$ 5.25/Pc,US$ 6.20/Pc,US$ 7.80/Pc,US$ 12.00/Pc,US$ 6.20/Pc
Origins China,Malaysia,Thailand,Indonesia,Korea,Taiwan,Japan,Europe,All Origins


Engine Parts (Replacement Auto parts)
US$ 3.34/Kg,US$ 4.16/Kg,US$ 6.33/Kg,US$ 6.90/Kg,US$ 4.16/Kg
Origins China,Malaysia,Thailand,Indonesia,Korea,Taiwan,Japan,Europe,All Origins


Baby Daipers & Sanitary Towels/Napkins & Tampons
US$ 3.15/Kg,US$ 3.10/Kg,US$ 2.90/Kg
Origins All Origins


Steel Files Flat Bastard/Half Round/Full Round
US$ 3.95/Kg,US$ 4.95/Kg,US$ 5.20/Kg,US$ 5.85/Kg
Origins China,Indonesia,India,Others


Ceramic/Porcelain Sanitary Wares
US$ 37.00/Pc/Set,US$ 44.00/Pc/Set,US$ 55.00/Pc/Set
Origins China,Turkey,Thailand,Malaysia,Indonesia,Europe,USA


Galvanized Iron & Steel Ceiling Suspension System/Tee-Grid
US$ 1.35/Kg
Origin China


Cooking Range Hood/Chimney
US$ 530/Pc,US$ 415/Pc
Origins China,Europe,USA


Aluminum Doors/Windows and Frames
US$ 3.50/Kg,US$ 4.50/Kg
Origins China,Other Origins


Phenolic Resin,Polyurethane Resin,Melamine Resin,Alkyd Resin & Epoxide Resin
US$ 2.00/Kg,US$ 2.40/Kg,US$ 2.55/Kg
Origins China,South Africa,Turkey,India,Korea


Menthol Crystal
US$ 30.00/Kg,US$ 29.00/Kg,US$ 31.00/Kg
Origins China,Singpaore,All Origins


Polyester Spun Yarn ,Viscose Spun Yarn,Acrylic Spun Yarn & Blends Thereof
US$ 1.51/Kg,US$ 1.69/Kg
Origins China,Thailand,India,Vietnam






Notice Board

13-06-2018 Wednesday 11:00 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Glass Tubing

20-06-2018 Wednesday 11:00 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Odoriferous Substances

20-06-2018 Wednesday 02:15 P.m Importer/ FPCC&I KCC&I/ Manufacturer - Soap Noodles

21-06-2018 Thursday 11:00 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Cosmetics

26-06-2018 Tuesday 11:00 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Artifical Jewellery

26-06-2018 Tuesday 11:30 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Hard Disk

28-06-2018 Thursday 11:30 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Porcelain Ware/Glass Ware

02-07-2018 Monday 11:00 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Fleece Fabric

02-07-2018 Monday 11:30 A.m Importer/ FPCC&I KCC&I/ Manufacturer - IV Cannula/IV Catheter
 
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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 .