KARACHI: The Classification Committee has settled a reference forwarded by Model Customs Collectorate Preventive Lahore for classification of ‘ticket vending machine (TVM) and allied equipment’.
Classification Committee Chairman Additional Collector Haris Ansari has determined the classification of TVM and allied equipment, imported by M/s lnbox Business Technologies (Pvt.) Ltd Lahore declared under HS Code 8470.9000.
The goods were initially assessed under declared HS Code. However, later on, during the audit conducted by the team constituted by Chief Collector (Central), it was pointed out that equipments are appropriately classifiable under HS Code 8476.8900. The Collectorate then contented importer’s contention for classification under HS Code 8470.9000 is not correct and as per literature, TVM is a smart device to recharge smart cards on 24/7 basis in metro train stations, ferry ports and shopping centers, accepts banknotes, coins and credit cards and as per EN to HS Code 84.76 is to be classified under HS Code 8476.8900.
On adjudication, Adjudicating Authority referred the case to Classification Committee for determination of the appropriate classification.
After detailed deliberation of the case, Haris Ansari determined the classification of the goods.
Bulk Initialization Machine for RFID Card / Tokens is classifiable under PCT Heading 8471.9090, in application of GRI I;
Top up / Refund Machine / RFID Token Recharging Machine is also a ticket issuing machine and is classifiable under PCT Heading 8470. 9000, in application of GRI 1;
Ticket Vending Machine (TVM) is classifiable under PCT Heading 8476.8900, in application of GRI 1;
Hand-held Validator is classifiable under PCT Heading 8471.9090, in application of GRI 1;
Turnstile with card reader is classifiable under PCT Heading 8608.0000, in application of GRI I;
Hand-held Validator is classifiable under PCT Heading 8471.9090, in application of GRI 1; and Video Surveillance System is classifiable under PCT Heading 8525.6060, in application of GR1 3 (C).
