KARACHI: The Directorate General of Customs Valuation has revised the customs value of adult patient diapers through Valuation Ruling No 1245/2017 under Section 25A of the Customs Act, 1969.
Earlier, customs values of adult patient diapers were determined vide Valuation Ruling No.935/2016 dated 23-09-2016. Representation of M/s Mehran International, Karachi, was received wherein they stated that the price of adult patient diapers of China origin has increased in the international market.
This Directorate General initiated an exercise for re-determination of custom values of adult patient diapers.
Meeting with stakeholders was held on 22-12-2017, the importers were also 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 L/C 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 their contention.
The importers present during the meeting contended that the prices of adult patient diapers determined vide the existing valuation ruling are already on the higher side as compared with the international values.
Valuation methods given in Section 25 of the Customs Act, 1969 were followed to arrive at customs value of Adult Patient Diapers. Transaction value method provided in Section 25 (1) was found inapplicable owing wick variation in the values being declared to the customs. Identical / similar goods value methods provided in Section 25(5) &. (6) were examined for applicability to the valuation issue in the instant case which provided some reference values of the subject goods but the same could not be exclusively relied on due to wide variation in declared values of subject goods.
