KARACHI: The Directorate General of Customs Valuation has determined the customs values of Halal Chicken Meat (Frozen) from all origins vide Valuation Ruling No 700/2014 No.Misc/12/2014-I/7820 dated November 18, 2014.
The Directorate initiated the exercise to determine the customs value of Halal Chicken Meat (Frozen) after receiving a reference No 3(36)S.Val/2014 dated September 25, 2014 from the Federal Board of Revenue with a copy of a letter No P34/CE/587 dated September 10, 2014 of. Pakistan Poultry Association Islamabad for determination of customs value of imported Halal Chicken Meat (Frozen) under Section 25A of the Customs Act, 1969.
Valuation methods given in Section 25 of the Act were applied sequentially to address the valuation issue at hand. Transaction Value Method under Sub-Section (1) of Section 25 was found inapplicable because the required information under the law was not available.
Identical goods valuation methods provided in Sub-Sections (5) and (6) of the Act provided some reference values but due to wide variations and suppressed declarations the same could not be relied upon.
In the sequential order the Directorate then resorted to conduct a market inquiry in terms of Sub-Section (7) of Section 25 of the
Meeting was held with the stakeholders on October 6, 2014 and their written and verbal contentions were scrutinized.
Ultimately, the Directorate General of Valuation determined the customs values of Halal Chicken Meat (Frozen) from all origins as under: Skinless whole Chicken (frozen) having PCT Code 0207.1200 and Proposed PCT for WeBOC of 0207.1200.1000 shall be assessed for duty/taxes at $ 1.60 per kilogram while Boneless Chicken Breast (frozen) having PCT Code 0207.1400 and Proposed PCT for WeBOC of 0207.1400.1000 shall be assessed for duty/taxes at $ 2.65 per kilogram.
In cases where the declared/transaction values are higher than the Customs values determined in this Ruling, the assessing officers shall apply those values in terms of Sub-Section (1) of Section 25 of the Customs Act. And in cases 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.
