KARACHI: Customs Valuation Director Wasif Ali Memon has determined the value of disposable articles, including PP jelly cups and disposable plastic food containers through Valuation Ruling No 882/2016.
The values of PP jelly cup and plastic food containers were determined more than one year ago through Valuation Ruling No 597/2013 dated October 24, 2013 and a number of importers approached the directorate general and insisted that the international prices are now relatively very low and revise the valuation.
A meeting was scheduled on June 14, 2016, which was attended by the commercial importers as well as manufacturers of the items. M/s Spell packing, K M Food Industries and Pioneer Packing Pakistan Limited stated that the prices of the disposable articles including PP jelly cups and plastic food containers have increased internationally and the manufacturers are misleading the department by providing disinformation contrary to the facts available on the record as scan prices of the PP film grade raw material is available at $1.025 per kilogram.
Valuation methods given in section 25 of the Customs Act, 1969 were examined to ascertain which methods were applicable to the valuation issue in hand in terms of Section 25-A/1 of the Act. Transaction value method provided in section 25/1 was found inapplicable because the sufficient information with respect to adjustment to be made to the transaction value in term of section 25/2 was not available. Along with other methods online values were also checked.
All the information was analyzed and evaluated and sub-section (9) of Section 25 of the Customs Act, 1969 was applied to arrive at the assessable customs values of the jelly cups and plastic food containers.
The customs values for disposable articles including PP Jelly Cups and Plastic Food Containers herein specified shall be assessed to duty / taxes at the following:
Disposable plastic boxes, bowl, poly propylene jelly cups and similar articles including plastic disposable house hold articles P. C. T Heading 3923.1000, 3923.3010, 3923.3090, 3923.5000, 3923.9090, 3923.1000, 3923.9000 and of China origin will be assessed at $2/Kg. The values do not reflect values of re-usable plastic articles and only covers the values of disposable items only for one time use.
A revision petition may be filed against the ruling as provided under section 25-D of the Customs Act 1969 within 30 days from the date of issuance of this ruling.
The collectors of the customs may kindly ensure that the values given in the ruling for the given description of goods are applied by the concerned staff without fail. Any anomaly observed may kindly be brought to the notice of this directorate general.
