KARACHI: The Directorate General of Customs Valuation has revised the customs value of TV tuner and Adroid TV Box through Valuation Ruling No 1063/2017 under Section 25A of the Customs Act, 1969.
According to the details, Directorate General earlier circulated VDB values of set TV tuner and Android TV Box vide Valuation Data Base No. 123 & 124 dated 09-12-2016. Some importers approached this Directorate General and requested to revisit the customs values notified vide aforesaid VDB letters. Pakistan Electronic Media Regulatory Authority, Islamabad vide a letter dated 20-02-2017 also requested that customs duty of Set-Top-Box be waived off completely till the promotional period of Cable TV network digitalization to encourage digitalization in the country by the cable operators.
Importers had been requested to furnish invoices of imports during last three months showing factual value. Websites, names and E-mail addresses of known foreign manufacturers of the item in question through which the actual current value can be ascertained.
Copies of Contracts made / LCs opened during the last three months showing the value of item in question.
Copies of sales tax invoices issued during last four months showing the difference in price (excluding duty and taxes) to substantiate that the benefit of difference in price is passed on to the local buyers. No documents were submitted in this Directorate General on or before the said scheduled meeting.
Method adopted to determine Customs values: Valuation methods given in Section 25 of the Customs Act, 1969 were followed to arrive at customs values of Set Top Box / TV Tuner and Android TV Box. Transaction value method provided in Section 25 (1) was found inapplicable owing to wide variation in the values being declared to the customs. Identical / similar goods value methods provided in Section 25 (5) & (6) were examined for applicability to the valuation issue in the instant case which provided some reference values of the subject goods but the same could not be exclusively relied upon due to wide variation in declared values of subject goods.
