KARACHI: The Directorate General of Customs Valuation has revised the customs value of massage chair, foot massager and other massager through Valuation Ruling No 1173/2017 under Section 25-A of the Customs Act, 1969.
This Directorate General has earlier circulated VDB values of massage chair, foot massager and other massager vide Valuation Data Base Letter No.239/2017 and 240/2017 dated 06-03-2017, respectively.
However for uniformity of assessment, the Directorate General initiated an exercise for determination of customs values for the subject goods.
Meeting with stakeholders was held on 17-05-2017and the importers were requested to furnish 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.
The importers abstained from attending the scheduled meetings. No documents were submitted in this Directorate General on or before the said scheduled meeting.
Valuation Methods given in Section 25 of the Customs Act, 1969 were followed to arrive at value of massage chair, foot massager and other massager. Transaction value method provided in Section 25 (1) was found inapplicable owing to vide Variation in the values being declared to the customs and incomplete descriptions.
