KARACHI: The Directorate General of Customs Valuation has determined the customs values of household appliances HS Code No 8508, 8509, 8516 and 8543 vide Valuation Ruling No 755/2015.
A number of references had been received in the directorate regarding under invoicing in the values of household appliances. Moreover, the existing ruling was old and needed revision. Therefore, an exercise to determine the customs values of the goods under section 25A was initiated.
According to the Valuation Ruling, hair straighten (standard) under PCT 8516.3100 would be assessed to duty and taxes at $10.00, dry iron under PCT 8516.4000 at $9.40, steam iron under PCT 8516.4000 at $10.00, insect killer (with electric tubes) under PCT 8543.7020 at $18.75, insect killer (mosquito catcher) under PCT 8543.7020 at $7.80, vacuum cleaner upto 1500W under PCT 8508.1100 at $32.35 and vacuum cleaner 1600W and above under PCT 8508.1100 at $38.80.
The juicer (single function) under PCT 8509.4030 would be assessed to duty and taxes at $0.80 per kg at 14.55, juicer extractor/blender under PCT 8509.4010 at $27.50, citrus juicer under PCT 8509.4030 at $8.70, blender/grinder 2 in 1 under PCT 8509.4030 at $12.90, blender/grinder 3 in 1 under PCT 8509.4010 at $16.15, blender/grinder 4 in 1 under PCT 8509.4030 at $22.65, chopper under PCT 8509.4010 at $14.55, chopper, grinder, blender 3 in 1 under PCT 8509.4030 at $19.40, hand mixer/hand blender under PCT 8509.4010 at 6.45, food processor under PCT 8509.8000 at $32.35, sandwich toaster 2 slice under PCT 8516.7200 at $14.55.
The sandwich toaster 4 slice under PCT 8516.7200 at $16.15, oven toaster 7 ltr under PCT 8516.6090 at $25.86, popup toaster 2 slice under PCT 8516.7200 at $9.70, popup toaster 4 slice under PCT 8516.7200 at $12.95, deep fryer under PCT 8516.6090 at $19.50, electric kettle 1 litre under PCT 8516.7100 at $8.45, electric kettle above 12 litre under PCT 8516.7100 at $8.75 and hair dryer under PCT 8516.3100 at $9.40.
In cases where 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, 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.
The values determined vide this ruling shall be the applicable Customs value for assessment of subject imported goods until and unless it is rescinded or revised by the competent authority in terms of Sub-Sections (1) or (3) of Section 25-A or section 25-D of the Customs Act, 1969.
The Ruling supersedes Valuation Ruling No 384/2011 dated 08-10-2011.
