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Tag: Directorate of Customs Valuation

  • DG Customs Valuation powers strengthened

    DG Customs Valuation powers strengthened

    ISLAMABAD: The powers of Director General Customs Valuation have been strengthened through amendments made through Finance (Supplementary) Act, 2022.

    The powers of Customs Collector to determine customs valuation have been withdrawn through Finance (Supplementary) Act, 2022.

    Sources in Federal Board of Revenue (FBR) on Tuesday said that through the Finance (Supplementary) Act, 2022 amendment had been made in Section 25A of the Customs Act, 1969.

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    Prior to the amendment the power to determine the customs value was with the collector of customs and the director of customs valuation.

    The collector of customs was given power to determine the valuation through Finance Act, 2021. However, after only six months the legislators had abolished the power of customs collector.

    Following the latest amendment the power to determine the customs valuation is now with the Director General of Valuation.

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    Another important amendment has been made to Section 25D of the Customs Act, 1969 through Finance (Supplementary) Act, 2022. Prior to the amendment, the Section 25D allowed an aggrieved person to file an appeal before the Member Customs (Policy) against the value determine by the Director General Valuation.

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    Through the Finance (Supplementary) Act, 2022, the proviso in the Section 25D has been omitted so that appeal against the decision of Director General Valuation should not be filed before the Member Customs (Policy) and should be taken up at an appropriate judicial forum to redress the grievances.

    The supplementary act further provided that an order passed in revision by the Director General Customs Valuation under section 25D, provided that such appeal shall be heard by a special bench consisting of one technical member and one judicial member.

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  • Pakistan Customs revises valuation ruling for drinking powder

    Pakistan Customs revises valuation ruling for drinking powder

    KARACHI: Pakistan Customs has issued Valuation Ruling No. 1516 for determination of duty and taxes at the time of clearance of imported food supplements (drinking powder), sources said on Wednesday.

    The Directorate of Customs Valuation while issuing the valuation ruling dated February 18, 2021 stated that earlier the customs values of food supplements (drinking powder) were determined under Section 25A of the Customs Act, 1969 through Valuation Ruling No. 792/2016 dated January 11, 2016 read with Order in Revision No. 198/2016 dated June 15, 2016 and No. 176/2016 dated March 18, 2016.

    It said that M/s. Nestle Pakistan and M/s. Unilever Pakistan had requested for re-determination of Customs values of the goods.

    It further said that as the valuation ruling was very old and a considerable time had passed and significant variations in the international prices of food supplements (drinking powder) has taken place.

    The directorate said that meetings were held on August 12, 2020 and October 13, 2020 with the stakeholders of the goods.

    The importers/stakeholders were asked to submit documents so that customs values could be determined. The stakeholders were asked to provide following documents:

    i. Invoice of import during last three months showing factual value.

    ii. Websites, names and e-mail addresses of known foreign manufacturers of the item in question through which the actual current value can be ascertained.

    iii. Copies of contracts made/Letter of Credit (LCs) opened during the last three months showing the value of items in question.

    iv. Copies of sales tax invoices issued during last one year showing the difference in price (excluding duty and taxes) to substantiate their contention.

    The directorate issued the following customs values (C&F) US$/kg:

    01. Drinking Powders ‘Ovaltine’ in glass bottle: 3.66

    02. Drinking Powder ‘Ovaltine’ in Plastic bottle: 3.28

    03. Drinking Powder ‘Ovaltine’ in plastic bags/pouches: 3.12

    04. Drinking Powder ‘Ovaltine’ in paper bag: 2.95

    05. Drinking Powder’ Milo, Bournvita and Complan’ in plastic bottle: 4.43

    06. Drinking Powder’ Milo, Bournvita and Complan’ in plastic bags/pouches: 3.62

    07. Drinking Powder’ Milo, Bournvita and Complan’ in paper bags: 4.03

    08. Drinking Powder ‘ Milo’ in tin pack: 4.63

    09. Drinking Powder ‘Nesquick’ in plastic bottle: 3.92

    10. Drinking Powder ‘Nesquick’ in paper bags: 4.90

    11. Drinking Powder ‘Horlicks’ in plastic bottle: 3.75

    12. Drinking Powder ‘Horlicks’ in paper bags: 3.60

    13. Drinking Powder ‘Horlicks’ in glass bottle: 4.20

    14. Drinking Powder ‘Milo’ in bulk packing (25kg or above): 2.90

    The directorate said that above values do not apply to the imports made directly made by the multinational companies from their sister concerns. Such consignments shall be assessed in accordance with provisions of Section 25 of Customs Act, 1969 and kept under close watch.

    Any anomaly observed may be taken cognizance of and reported to the directorate.

  • FBR issues fresh customs valuation for mobile phones

    FBR issues fresh customs valuation for mobile phones

    KARACHI: Federal Board of Revenue (FBR) has issued fresh customs values of mobile phone devices for the determination of duty and tax, sources said on Tuesday.

    The Directorate General of Customs Valuation has issued valuation advice dated February 18, 2021, in respect of mobile phone devices to determine assessable customs values of mobile phone devices.

    The directorate said that customs values as given in column 7 of the attached images may be considered for the purpose of assessment of duty and taxes.

    These values will also be relevant for assessment and proceedings under SRO 1455(I)/2018 and SRO 1456(I)/2018 both dated November 29, 2018 read with Customs General Order No. 06/2018 dated November 29, 2018.

    The directorate further said that the enclosed list is not exhaustive; however, mostly traded brands and models as provided by Mobile Phone Importers and Manufacturers Association (MPIMA).

    For assessment of brands and models which are imported in commercial quantity but are not included in the enclosed annexure, the clearance collectorate have been advised to assess those under Section 81 of the Customs Act, 1969 and then forward a reference to the directorate for final determination of values thereof.

    It further said that where in the enclosed annexure, type approval is not given or is under process, clearance collectorate shall fulfill the regulatory requirements pertaining for type approval/certificate of compliance from PTA first as envisaged under the law.

    It is pertinent to mention that the valuation advice will be regularly updated and issued accordingly.

    Following is the fresh customs valuation for mobile phone devices:

    mobile phone advice 01mobile phone advice 02mobile phone advice 03mobile phone advice 04mobile phone advice 05mobile phone advice 06

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  • Customs values increased for imported imitation jewellery

    Customs values increased for imported imitation jewellery

    KARACHI: Customs values of imported artificial / imitation jewellery have been increased for determination of duty and taxes at the time of customs clearance.

    The Directorate General of Customs Valuation has issued Valuation Ruling No. 1509/2021 dated January 27, 2021.

    The directorate said that earlier the customs values of artificial jewellery were determined under Section 25A of Customs Act, 1969 through Valuation Ruling No. 1376/2019 dated May 30, 2019.

    The directorate general of customs valuation was tasked by the Federal Board of Revenue (FBR) to identify the items/goods where variation with respect to values in exporting countries viz-a-viz import values in Pakistan were observed and where valuation ruling already exist.

    Accordingly, a special team was constituted in Directorate General of Customs Valuation, which identified the subject items where vast variations in declarations/specifications were observed.

    Accordingly, an exercise was initiated to re-determine the customs values of artificial imitation jewellery under Section 25A of the Customs Act, 1969.

    The directorate invited stakeholders to present evidence of the import values of the goods.

    The meetings were attended by representatives from M/s. GA Jahangir & Associates authorized by various importers and stakeholders. The point of view heard in detail to arrive at customs values of subject goods.

    The  stakeholders claimed that their declared values were true transactional values and may be accepted as such. The stakeholders also submitted their proposal regarding values of artificial jewellery but failed to substantiate said values with documentary evidences.

    The customs values of following artificial jewellery on import of various origins have been amended:

    01. Electroplated white/yellow, without stones/beads:

    The customs value enhanced to $3.85/kg from $3.54 on import from China.

    The customs value enhanced to $5.40/kg from $4.97 on import from other origins.

    02. Electroplated white/yellow, with plastic stones / beads:

    The customs value enhanced to $4.40/kg from $4.12 on import from China.

    The customs value enhanced to $6.55/kg from $6.12 on import from other origins.

    03. Fancy Electroplated white/yellow, with crystal stones/beads:

    The customs values enhanced to $12.5/kg from $11 on import from China.

    The customs values enhanced to $27.35/kg from $24 on import from other origins.

    In the previous valuation ruling a separate rate for imitation jewellery import from India was given. However, in the latest valuation ruling the rate of the goods on import from India has been eliminated.

  • Clearance of mobile phones: Customs valuation of 234 brands, models issued

    Clearance of mobile phones: Customs valuation of 234 brands, models issued

    KARACHI: Pakistan Customs has issued valuation of 234 different brands and models of mobile phones for the purpose of determination of duty and taxes at clearance stage.

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