KARACHI: The Collector Customs Collectorate of Appraisement (East) has issued an alert for the officials to exercise due care and caution while examining items with description ‘candles for birthday cakes’.
In a letter with subject ‘assessment/examination alert’, the collector has advised all the officials concerned to exercise due care and caution while examining/assessing items with descriptions like ‘candles for birthday cakes’ because such items are importable under S.No.23. Appendix A of the Import Policy Order (IPO) 2013 and importers are importing banned items in disguise of the said description.
According to details, the Appraisement East during examination of an import consignment (I/O China) declared to contain ‘candles for birthday cakes’ (HS Code 3406.0000), transpired that the imported items were actually ‘fire work candles’ (HS Code 3604.1000) not importable in terms of S. No. 23 of the Appendix- A (banned items) of the IPO 2013.
Sources informed that imported item in the instant case was found to comprise of a cardboard tube with plastic spike cap on one end and incendiary material stuffed at the other end.
Sources added that as per explanatory notes to HS Code 3406.0000 ‘candles, tapers, (including ball or coiled tapers) etc are usually made of tallow, stearin, paraffin wax or other waxes” while ‘sulpher-treated bands, wicks, and candles’ (HS Code 3808.08) are specifically excluded from its purview.
On the other hand explanatory notes to ‘fireworks’ (HS Code 3604,1000) state that their purpose is ‘to provide entertainment through acoustic, luminous or smoke-producing effects of their combustion. Firing is ensured by a firing powder, such as black powder’. As such, the difference between two items is quite explicit.
Therefore, in view of the foregoing, all concerned are advised to exercise due care and caution as in this regard the Collector has sent an alert to the Chief Collector Appraisement South/ Enforcement/ North/ Central , Custom House Karachi, Lahore Islamabad the collectors of Customs, Appraisement Karachi West/PMBQ/ Preventive, Hyderabad, Multan, Faisalabad, Lahore, Sambrial, Islamabad, Quetta, Gawader and Gilgit-Biltistan.
