KARACHI: The Directorate General of Customs Valuation has revised the customs values of baby diapers and sanitary towels/ napkins and tampons vide Valuation Ruling No 1169/2017 under Section 25-A of the Customs Act, 1969.
The Customs values of baby diapers and sanitary towels/napkins were earlier determined vide Valuation Ruling No.870/2016, dated 14-06-2015. The customs values were determined by the Director General of Customs Valuation vide Order-in-Revision No. 224/2016, dated 04-08-2016. Many importers had filed appeals under Section 194-A of the Customs Act, 1969, against the Order-in-Revision, before the honorable Customs Appellate Tribunal, Karachi.
The tribunal set aside the Order-in-Revision vide order dated 18-11-2016, with further Rectification Order dated 10-12-2016. Meanwhile, the some importers approached this Directorate General to allow under Section 81 of the Customs Act, 1969, in the light of Honorable High Court of Sind, Karachi’s judgment in C.P.No.6918/2015, dated 14-11-2015, read with Honorable Supreme Court of Pakistan’s order, dated 04-08-2016. As the previous Valuation Ruling needed revision in the light of above situation, an exercise was initiated to determine the customs value of Baby Diapers and Sanitary Napkins, with a view to reflect the current prices prevailing in the international market.
Stakeholders’ participation in determination of Customs values: Meeting with stakeholders was held on 18-05-2017. The stakeholders were requested to bring invoices of imports during last three months showing factual value.
Websites, names and E-mail addresses of known foreign manufacturers of the item in question through which the actual current value can be ascertained.
Copies of Contracts made / LCs opened during the last three months showing the value of item in question. Copies of Sales Tax Invoices issued during last four months showing the difference in price (excluding duty and taxes) to substantiate that the benefit of difference in price is passed on to the local buyers.
