KARACHI: The Directorate General of Customs Valuation determined the customs values of baby diapers and sanitary towels, napkins and tampons vide Valuation Ruling No 775/2015. The customs values of baby diapers, sanitary towels, napkins were determined under Section 25-A of the Customs Act, 1969.
According to details, the customs values of baby diapers were earlier determined through Valuation Ruling No 660/2015 dated 29.3.2014. It was brought to the notice that value of sanitary napkin was being declared by the importers on lower side as compared to its normal value causing loss of revenue to the exchequer.
The local manufacturers and importers point of view regarding values were different. It was also noticed that stakeholders who participated in the earlier meetings abstained from participating in the subsequent meetings and every time new different persons came for the meeting except one.
The requisitioned documents to substantiate their claims were not furnished in spite of reminders and repeated requests. Therefore, it was decided to determine the prices on the basis available import data with the Directorate General of Customs Valuation and market surveys conducted in this regard.
Therefore, an exercise to determine customs values of cotton fabric under Section 25A of the Customs Act, 1969 was initiated.
As per the Valuation Ruling, high value brands of baby diapers: e.q, Canbebe, Huggies, excluding pampers brands to be imported from Taiwan and others would be assessed to C&F $ 3.00/kg. While, low end value brands of baby diapers to be imported from China at $2.25/kg, Indonesia, Malaysia and UAE at $ 2.75/kg, Turkey at $2.50/kg, Vietnam at $2.15/kg and others at $2.75/kg.
While, high value brands sanitary towels/napkins (pads) and Tampons: stayfree, Helen Harper excluding Always brand to be imported from Thailand and Turkey would be accessed at $ 4.00/kg. And, low end value brands of sanitary towels/napkins (pads) and tampons to be imported from China at $ 2.00/kg.
In cases where declared, transaction values are higher than the Customs values determined in this Ruling, the assessing officer shall apply those values in terms of Sub Section (1) of Section 25 of the Customs Act, 1969.
In case of consignments imported by air, the assessing officer shall take into account the differential between air freight and sea freight while applying the Customs values determined in this Ruling.
