MULTAN: The Customs Classification Committee of the Federal Board of Revenue (FBR) has ruled that “Kola Vanilla Extract,” a flavouring agent and preservative used in the manufacturing of beverages, should be classified under Pakistan Customs Tariff (PCT) Heading 2106.9010. This classification is based on the product’s characteristics and its intended use in the beverage industry.
The ruling follows a detailed examination and is outlined in the new valuation ruling issued by the committee.
The background of the issue dates back to a reference forwarded by the Collectorate of Customs (Appraisement) Islamabad, which sought clarification on the classification of “Kola Van” imported by M/s. Pepsi Cola International.
Initially, the product was cleared under PCT Heading 1302.1900, but the Directorate General of Audit (Customs & Petroleum) Lahore raised concerns during an audit of the Islamabad dry-port for the year 2013-14.
