Karachi, September 25, 2024 – The Pakistan Customs Appraisement (East) has issued an official classification of high-speed washers, declaring that these items will be subject to zero percent customs duty upon import.
This ruling resolves a classification dispute and rejects a previous opinion from the Directorate of Intelligence and Investigation, Lahore, which had argued for a 20 percent customs duty on the import of “High-Pressure Washers.”
The dispute began when the Directorate of Intelligence and Investigation, Lahore framed a case against an importer, claiming that high-pressure washers imported by M/s MA Tools & Equipment House (Pvt) Limited, Lahore, had been incorrectly cleared at zero percent duty. The Directorate’s position was that the imported items should have been classified under a tariff heading that carried a 20 percent duty.
The case centered on the classification of the imported item, which the importer had declared as a “Portable Sprayer (High-Pressure Washer)” under the Pakistan Customs Tariff (PCT) Code 8424.4100, a category for “Agricultural and Horticultural Sprayers.” The Directorate of Intelligence and Investigation contested this, claiming that the correct classification should be under PCT Code 8424.2090, which applies to high-pressure spray guns.
In response, the importer argued that high-pressure washers are not agricultural or horticultural sprayers and should be classified differently. They proposed that the appropriate classification would be under PCT heading 8424.3000, which covers steam or sand blasting machines and similar jet-projection machines.
After a thorough review, the Customs Classification Committee ruled in favor of the importer, affirming that high-pressure washers should not be classified under the heading for spray guns or agricultural sprayers. The committee highlighted that high-pressure washers are designed specifically for cleaning tasks, such as removing contaminants from vehicles, buildings, and other surfaces, using controlled streams of water. Their specialized design, which includes multiple attachments for various cleaning functions, sets them apart from standard spray guns.
The committee also took into account international classification rulings on high-pressure washers, further supporting its decision. It concluded that classifying these machines under PCT heading 8424.2000, which includes spray guns and similar hand-held appliances, would be incorrect. Instead, high-pressure washers should be categorized according to their primary function as jet-projection machines.
The ruling is a significant clarification for importers, as it ensures that high-speed washers will continue to benefit from zero percent customs duty, supporting businesses and consumers who rely on these products for industrial and commercial cleaning purposes. This decision underscores Pakistan Customs’ commitment to ensuring fair and accurate classification of goods, reflecting their specific use and design.
