KARACHI: The Directorate General of Customs Valuation Friday determined the customs values of toilet soaps of all origins vide Valuation Ruling No 702/2014 dated November 25, 2014 No Misc/01/2008-II-(Part-2/7858.
The local manufacturers agitated on the determination of Customs values of soap what they said ‘very low prices’. According to them, the current valuation is even lower than the prices of the soap noddles. On the other hand, soap importers had repeatedly contended that market realities are different and soaps are available at much cheaper prices in the international market.
Therefore, an exercise was initiated under Section 25A of the Customs Act, 1969 to determine the Customs value of toilet soaps. Valuation methods given in Section 25 of the Act were applied sequentially to address the issue at hand. Transaction Value Method under Sub-Section (1) of Section 25 of the Act was found inapplicable because required information under the law was not available.
Identical and Similar Goods Valuation methods provided in Sub-Section (5) and (6) of Section 25 of the Act provided some reference values but due to wide variations in declarations the same could not be relied upon.
In the sequential order, the Directorate also conducted a market inquiry in terms of Sub-Section (7) of Section 25 of the Act. Sub-Section (9) of Section 25 was, however, applied to arrive at assessable Customs values.
Meetings were held with the stakeholders on June 10, 2014, September 30, 2014, November 11, 2014 and November 20, 2014 and their written and verbal contentions from the stakeholders were scrutinized. Ultimately, the Directorate General of Valuation determined the Customs values of bopet/halographic & pet sequin films from all origins as follows.
Clinique brand toilet soap having PCT Heading 3401.1100 and 3401.1900 and Proposed PCT for WeBOC of 3401.1100.1000 and 3401.1900.1000 respectively shall be assessed for duty/taxes at $ 3.00 per kilogram.
Stillman’s, Cuticura, Yardley, Caress velvet bliss, Yong Chin and Dove brands having PCT Heading 3401.1100 and 3401.1900 and Proposed PCT for WeBOC of 3401.1100.1100 and 3401.1900.1100 respectively shall be assessed for duty/taxes at $ 1.70 per kilogram.
Pears, Dalan, Nivea, Enchanter, Irish Spring, Romano Classic, Zest Scented, Lux, Camay, Lever 2000, Shea and Fronton Fruity brands having PCT Heading 3401.1100 and 3401.1900 and Proposed PCT for WeBOC of 3401.1100.1200 and 3401.1900.1200 respectively shall be assessed for duty/taxes at $ 1.30 per kilogram.
Johnson’s, Himalaya, Bee and Flower, Vaseline, Cleopatra, Brut, Classic White, Imperial Leather (Cussons), Pamela, Cindy, Diana, Dura Lady and Lace Bath brands having PCT Heading 3401.1100 and 3401.1900 and Proposed PCT for WeBOC of 3401.1100.1300 and 3401.1900.1300 respectively shall be assessed for duty and taxes at $ 1.00 per kilogram.
Lervia, Asepso, Harmony, Fa, JO, Jolie, IRIS, Ava, May, Royal Leather, Royal, Silk, Savannah, Miss Paris and Piva having PCT Heading 3401.1100 and 3401.1900 and proposed PCT for WeBOC of 3401.1100.1400 and 3401.1900.1400 respectively shall be assessed for duty and taxes at $ 0.75 per kilogram.
Lark, TuttiFruiti, Anita, Avena, Giv, Eve, Flavia, Ozona, Blossom, Aven, Liesel, Olina, Orchid, Soft Pearl, Lotus and Admire having PCT Heading 3401.1100 and 3401.1900 and proposed PCT for WeBOC of 3401.1100.1500 and 3401.1900.1500 respectively shall be assessed for duty and taxes at $ 0.70 per kilogram.
Toilet soap brands from Europe/USA/Canada having PCT Heading 3401.1100 and 3401.1900 and proposed PCT for WeBOC of 3401.1100.1600 and 3401.1900.1600 respectively shall be assessed for duty and taxes at $ 1.70 per kilogram.
Toilet soap brands from Middle East/Saudi Arabia/Turkey having PCT Heading 3401.1100 and 3401.1900 and proposed PCT for WeBOC of 3401.1100.1700 and 3401.1900.1700 respectively shall be assessed for duty and taxes at $ 1.00 per kilogram.
Soaps from ‘other origins’ having PCT Heading 3401.1100 and 3401.1900 and proposed PCT for WeBOC of 3401.1100.1800 and 3401.1900.1800 respectively shall be assessed for duty and taxes at $ 0.90 per kilogram.
Facial Liquid soaps (in tube) shall be assessed at 20 percent higher than the values mentioned above. 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. This Valuation Ruling supersedes Valuation Ruling No. 496/2012 dated November 27, 2012.
