MULTAN: Directorate General of Customs Valuation has determined the customs value of halal chicken and turkey meat (frozen) under section 25-A of the customs vide Valuation Ruling No.757/2015.
As per details, Directorate General of Customs Valuation issued prices of halal chicken meat (frozen) (H.S Code 0207.1200 & 0207.1400 were determined vide Valuation Ruling No. 700/2014.
The record of the case indicates that the importers on one hand and Pakistan Poultry Association on the other had taken diagonally opposite point of view regarding import value of chicken meat. The importer had submitted that they had purchased chicken meat (breast) frozen at $0.7/kg whereas Pakistan Poultry Association had submitted quotation from Chinese exporter indicating value for skinless whole chicken at $2.37/kg and for boneless breast at $3.27/kg.
Pakistan Poultry Association had competed that further addition of freight and other charges would increase the value considerably and that the quotation did not meet the ‘halal’ specifications.
Both claims could not be verified through independent resources, therefore, market survey was conducted and values were determined.
The importer filed review petition before the Director General Customs Valuation against said ruling. Director General Customs Valuation ruling after observing the facts carefully dropped the plea of importer for intervention with the ruling and rejected the petition.
Then importer had filed appeal against the revision order before Customs Appellate Tribunal after the dismissal of review petition. A tribunal set aside the said ruling and directed to re-determine the customs values fresh.
Accordingly, an exercise was initiated to re-determine the Customs values of the halal chicken and turkey meat (frozen).
Therefore skinless chicken whole (frozen) under PCT 0207.1200 imported from China and UAE will be assessed to duty and taxes at $1.60 per kilograms.
Boneless chicken breast frozen under PCT 0207.1400 imported from China and UAE will be assessed to duty and taxes at $2.65 per kilograms.
Skinless turkey whole frozen meat under PCT 0207.2500 imported from UAE will be assessed to duty and taxes at $2.00 per kilograms.
Boneless turkey breast for frozen meat under PCT 0207.2700 imported from UAE will be assessed to duty and taxes at $3.00 per kilograms.
In cases where the declared/transaction values are higher than the Customs values determined in this ruling, the assessing officers shall apply those values in terms of Sub-Section (1) of Section 25 of the customs act. And in cases 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.
