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Customs valuation of toiletries in detail

Customs valuation of toiletries in detail

KARACHI: The Valuation Department of Pakistan Customs has issued new Valuation Ruling (VR) No 596 of the cosmetics and toiletries products.

In exercise of the powers conferred under Section 25-A of the Customs Act, 1969, Customs values of low-end and unknown Toiletries are determined as follows : –

1. Background of the valuation issue:

The Customs values of toiletries were determined under Section 25-A of the Customs Act, 1969, vide Valuation Rulings No.589 & 590, dated 30-09-2013. Immediately after issuance of said Rulings, representations were received from various trade bodies including Karachi Chamber of Commerce & Industry that while determining the Customs values of toiletries, the values of low-end and unknown brands were not taken into consideration whose values were not at par with toiletries of known brands. In this regard, reference was also made by the stakeholders to the Findings of Honourable Federal Tax Ombudsman in Complaint No. 04/2011. Accordingly, the concerned stakeholders including President KCCI & Chairman Valuation Committee FPCCI were associated and their recommendations were also considered in the exercise to determine the Customs values of toiletries of low end and un-known brands suggested by KCCI.

2. Method adopted to determine Customs values:

Valuation methods given in Section 25 of the Customs Act, 1969 were followed. Transaction value method provided in Sub-Section (1) of Section 25 ibid was found inapplicable because the requisite information was not available. Identical/similar goods value methods provided in Sub-Sections (5) & (6) of Section 25 ibid could not be applied in the instant case due to unreliable and variable values. Market enquiry as envisaged under Sub-Section (7) of Section 25 of the Customs Act, 1969, was conducted and values so worked out were taken up for value determination. Consequently, deductive value method under Section 25(7) of the Customs Act, 1969, was applied to arrive at the Customs values of toiletries of low-end and unknown brands.

3. Stakeholders’ participation in determination of values:

Meetings were held with stakeholders and importers including representatives of KCC&I and FPCC&I on 07-10-2013, 08-10-2013 , 11-10-2013 , 13-10-2013 and 22-10-2013 to discuss the current international values of low end and unknown brands of toiletries,

4. Customs values for low-end and unbranded toiletries:

toiletries hereinafter specified shall be assessed to duty/taxes at the following Customs values: –
This valuation ruling shall only apply to the following brands including 5 Way Cream and 7 Vita cream:
Active, Alpi Fresh, Axe, Bio Glow, Bio woman, Charlie, Ciptadent, Classic, Cobra, C.Booth, Color n care, Cussons Talcum powder, Daily Defense, Dawn Lotion, Denim, Emron, Fair and fair, Flex, Formula tooth paste, Freeman, Fresh and white, Fresher tooth paste, Garden, Gentle, Harmony, Heavenly, Garden, Jardin, Jolee, Kiss Beauty, Kustie, Lace, Lady Diana, Lakme, Lana, Lofty, Lovely Nature’s Secret, No Marks, Organic. Palmolive, Pixy, Pro-Vit B5, Shelley, Silky, Cool, Soft Touch, Super Silk, Swiss Touch, V05, White Care, White Rose, White-Satin, Wonder, Wonderful, Yardley, XIASHIB-AO, Young chin, Akat, BCL, Patel Fresh Hollywood, Dikson, Royal Gold, Mist, Tango, Popi, Everyday, Laquila,, Rivaj, Nova, Trace Me, Levinia, Dalan, Lorys, Dial, Freeman, Shokubutsh, White Rain, Mist Line, Fiabila, Elegant, Fresh Noz, Air Fragrance and similar unknown brands.

S.No.

H.S.Code

Proposed PCI for WeBOC

Tariff Description

Item

Description

Origin

Customs Values (C&F) USS

per KG (net content weight)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

01.

3304.9120

3304.9120.1000

Talcum Powder

Talcum Powder

All Origins

1.20

02.

3304.9910

3304.9910.1000

Face and Skin Creams

(i)Lotion

All Origins

1.40

and Lotion

(ii) Face/

Skin Cream/ Serum (All

All Origins

1.40

kinds, including whitening

and lightening cream)

(ii-a) Above (in packing of less than 10 grams)

All Origins

3.15

(iii)Cleanser /

Cleansing Milk

All Origins

1.50

03.

3304.9920

3304.9920.1000

Tonic and

Skin Preparation

Face / Skin

Tonic/ Toner / Gel

All Origins

1.40

04.

3304.9990

3304.9900.1000

Other Skin Preparation

(i)Facial Foam / Mask /Scrubs

All Origins

1.40

(ii) Make-up Remover

All Origins

1.40

05.

3305.1000

3305.1000.1000

Shampoos

Shampoo / Conditioner

All origins excluding China,

Far East,

Sri Lanka

China /Far East

Sri Lanka

0.95

0.85 0.60

06.

3305.2000

3305.2000.1000

Preparations

for Permanent Waving or Straightening Hair-

Hair Spray-

All Origins

1.85

07.

3305.2000

3305.2000.1100

Preparations

for Permanent Waving or Straightening Hair

Hair Gel / Wax

All Origins

0.95

08.

3305.9010

3305.9010.1000

Cream for Hair

Hair Cream

All Origins

1.40

 

09

3305.9020

3305.9020.1000

Hair Coat/Serum

Hair Coat/Serum

All Origins

1.45

09.

3305.9090

3305.9090.1000

Preparations for use on the Hair – Other (…Others)

(i) Hair Oil

All Origins

1.65

(ii)Hair Lightening / Remover / Bleach Cream/ Lotion Powder

(iii) Hair Mouse

(iv) Aqua/ Hydrogen Peroxide Liquid/ Developer

10.

3306.1010

3306.1010.1000

Dentifrices; Tooth Paste

Tooth Paste

All Origins

except China/

Indonesia

China/

Indonesia

1.40

0.95

11.

3307.1000

3307.1000.1000

Pre-shave, shaving or after-shave preparations

3.0

1.50

1.35

1.75

(i)

After Shave

All Origins

(ii)

Shaving

Cream

All Origins

(iii)

Shaving Gel / Shaving Foam

All Origins

(iv)

Roll On /

Deo Stick

All Origins

12.

3401.2000

3401.2000.1000

Soap in Other Forms

Liquid Soap

/

Wash / Hand

Wash /

Shower Gel

/ Body

Europe /

UK/ USA

All Other

Origins

0.85

0.45

13.

3401.3000

3401.3000.1000

Organic

Surface Active

Products &

Preparations

For Washing

Skin in form

Of Liquid or Cream and Put

Up for retail

Sell whether or not containing

Soap

Facial Wash

All Origins

1.35

5. In cases where declared values are higher than the Customs value determined in this Ruling, the assessing officers shall apply those values in terms of Sub-Section (1) of Section 25 of the Customs Act, 1969. In case of consignments imported by air, the assessing officer shall take into account the differential between air freight and sea freight while applying the Customs values determined in this Ruling,

6. Validity of Valuation Ruling:

The values determined vide this Ruling shall be the applicable Customs value for assessment, of subject imported goods until and unless it is rescinded or revised by the competent authority in terms of sub-sections (1) or (3) of section 25 of the Customs Act, 1969.

7. Review of the value determined vide this Valuation Ruling:

A review petition may be filed against this Ruling, as provided under Section 25-D of the Customs Act, 1969, within 30 days from the date of issue, before the Director General, Directorate General of Customs Valuation, 711′ Floor, Custom House, Karachi.

8. The Collectors of Customs may kindly ensure that the values given in the Ruling are applied by the concerned staff without fail.