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Valuation Updates
Thread Clippers,Scissors Tailors'Shears
US$ 5.93/Kg,US$ 6.70/Kg
Origin China


Zip Slider/Zip Runners(low End Brands)
US$ 4.60/Kg,US$ 5.25/Kg
Origins China,Other Origins


Honey
US$ 5.75/Kg,US$ 5.42/Kg
Origins All Origins


Weighting Scales
US$ 2.00/Pc,US$ 2.60/Pc
Origins China,Korea,Taiwan,Singapore


Rear Engine Intercity Buses
US$ 82,000/Pc,US$ 80,000/Pc
Origin China


Safety Pin,Paper Pin & Scarf Pin
US$ 2.96/Kg,US$ 2.70/Kg,US$ 3.88/Kg
Origin China


Natural & Alkalized Cocoa Powder
US$ 2.18/Kg,US$ 1.15/Kg
Origins China,Malaysia,Indonesia,Thailand


Plain Particle Board & Fiber Door Skins
US$ 0.26/Kg,US$ 0.28/Kg
Origins China,Malaysia,Other Origins


White Oil
US$ 0.85/Kg,US$ 0.92/Kg,US$ 0.95/Kg
Origins India/China,South Korea,UAE


Polyester Suiting Fabrics
US$ 5.20/Kg,US$ 5.70/Kg,US$ 7.25/Kg
Origins China,Indonesia,Malaysia,Thailand,UAE


Polyester Grey Fabric & Polyester Bleached Fabric
US$ 3.80/Kg,US$ 3.90/Kg
Origins China,Other Origins


Viscose Suiting Fabrics
US$ 4.95/Kg,US$ 5.25/Kg
Origins China,Other Origins


Printers
US$ 135/Pc,US$ 282/Pc,US$ 95/Pc
Origins All Origins


Toffees,Candies & Sugar Confectionery Items
US$ 1.15/Kg,US$ 1.60/Kg,US$ 1.75/Kg
Origins China.India,Thailand,Taiwan,Indonesia,UAE


Chemicals
US$ 1.20/Kg,US$ 1.10/Kg,US$ 1.20/Kg
Origins All Origins


Tooth Brushes (Low end Brands)
US$ 0.075/Kg,US$ 0.085/Kg,US$ 0.095/Kg
Origins China,Bangladesh,Malaysia,Indonesia,Korea


Whey Powder
US$ 0.70/Kg,US$ 0.64/Kg,US$ 0.61/Kg
Origins USA,Uruguay,Argentine,Turkey


Soap Noodles
US$ 0.825/Kg,US$ 0.600/Kg
Origins All Origins


Sauces/Salad Dressing/Mayonnaise/Mustard and Tomato Ketup
US$ 3.00/Kg,US$ 1.85/Kg
Origins All Origins


Latex Rubber Threads
US$ 2.60/Kg,US$ 2.70/Kg
Origins Malaysia/Thailand


HRC/CRC & GP (Secondary Quality)
US$ LMB Prices
Origin All Origins


Master Batches
US$ 2.97/Kg,US$ 2.29/Kg,US$ 4.36/Kg
Origin All Origins


Welding Electrode(MS,SS,Bronze)
US$ 0.70/Kg,US$ 0.78/Kg,US$ 0.82/Kg
Origins China,All Others Origins


Types Of Euro Cake
US$ 2.00/Kg,US$ 1.80/Kg,US$ 2.05/Kg
Origin All Origins


Almonds
US$ 2.90/Kg,US$ 2.75/Kg,US$ 2.90/Kg
Origins USA,Australia,Other Origins


Networking Cables
US$ 2.50/Kg,US$ 4.00/Kg
Origins China,Taiwan,Other Origins


Old & Used Auto Parts
US$ 710/Pc,US$ 524/Pc
Origin All Origins


Knob & Handle Door Lock,Door Handle Thumb Action Lock
US$ 2.60/Kg,US$ 3.00/Kg
Origins China,Other Origins


Non-Carbon Releasing Paper,Art Card/Coated Board/Paper & Light Weight Coated Papers
US$ 1.42/Kg,US$ 1.43/Kg
Origins China,Indonesia


Bopet/Holographic & Pet Sequin Film
US$ 1.80/Kg,US$ 1.85/Kg
Origins China,Other Origins


Energy Drinks
US$ 1.25/Litre,US$ 0.81/Litre,US$ 1.71/Litre
Origins Austria,Thailand,Uk


Medical Items/Equipments
US$ 3.50/Kg,US$ 2.50/Kg,US$ 0.18/Pc
Origin China






Notice Board

15-12-2017 Friday 11:00 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Dry Ginger

18-12-2017 Monday 11:00 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Tubular Metal Needles

18-12-2017 Monday 11:30 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Butyl Acrylate,Glycerin,Ammonium Bi Carbonate

22-12-2017 Friday 11:00 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Gas Hobs,Stoves & Parts

22-12-2017 Friday 11:00 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Copper Clad lamination Sheets

22-12-2017 Friday 11:00 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Stainless Steel Sanitary Ware

22-12-2017 Friday 11:30 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Adult Daipers

26-12-2017 Tuesday 10:30 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Grinding Wheel/Cutting Disc

28-12-2017 Thursday 11:30 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Hot & Cold Water Dispenser & Parts

28-12-2017 Thursday 11:30 A.m Importer/ FPCC&I KCC&I/ Manufacturer - Mineral Grease & Calcium Based Mineral Grease

28-12-2017 Thursday 12:30 P.m Importer/ FPCC&I KCC&I/ Manufacturer - Skimmed Milk Powder & Instant Milk Powder
 
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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 .