MULTAN: Directorate-General of Customs Valuation has determined the import values of secondhand clothes, shoes, leather goods, toys and kitchenware vide Valuation Ruling No. 762/2015.
The Federal Board of Revenue (FBR) directed the Directorate of Customs Valuation to examine the issue of Valuation of secondhand clothes initially in meeting with all stakeholders, including All Pakistan Textile Mills Association (APTMA) and decided valuation on merits in accordance with law.
There were many complaints about mis-declaration of description under the grab of imports of secondhand clothes and shoes. Therefore, an exercise to determine customs values of secondhand clothes, shoes, used leather bags, jackets, belts, used toys and kitchenware was started.
Directorate General of Customs valuation fixed secondhand worn clothes under PCT 6309.0000 of South Korea and Japan is fixed at $0.70 per kilograms; of USA, Canada, New Zealand, Australia and Europe at $0.40 per kilogram; of Far East and China at 0.5 per kilogram; of Middle East and Gulf States at $0.40 per kilograms while these goods of all other origins would be assessed to duty and taxes at $0.40 per kilograms.
Customs determine values of secondhand leather bags, jackets and belts under PCT 42.02 of South Korea and Japan is fixed at $0.90 per kilogram,s; of USA, Canada, New Zealand, Australia and Europe at $0.90 per kilograms; of Far East and China at 0.9 kg; of Middle East and Gulf States at $0.60 per kg while these goods of all other origins under PCT 42.03 would be assessed to duty and taxes at $0.50 per kilograms.
Customs fixes of second hand shoes under PCT 63.09 of South Korea and Japan is fixed at $1.0 per kilograms; of USA, Canada, New Zealand, Australia and Europe at $0.80 per kilograms; of Far East and China at 0.8 per kilograms; of Middle East and Gulf States at $0.80 per kilograms while these goods of all other origins would be assessed to duty and taxes at $0.70 per kilograms.
Customs values of second hand toys under PCT 95.03 of South Korea and Japan is fixed at $1.0 per kilograms; of USA, Canada, New Zealand, Australia and Europe at $1.0 per kilograms; of Far East and China at 0.8 per kilograms; of Middle East and Gulf States at $0.80 per kilograms while these goods of all other origins would be assessed to duty and taxes at $0.80 per kilograms.
Customs determine values of used kitchenware under PCT 73.23 of South Korea and Japan is fixed at $0.80 per kilograms; of USA, Canada, New Zealand, Australia and Europe at $0.80 per kilograms; of Far East and China at 0.6 per kilograms; of Middle East and Gulf States at $0.80 per kilograms while these goods of all other origins would be assessed to duty and taxes at $0.60 per kilograms.
