KARACHI: The Directorate General of Customs Valuation has revised the customs values of x-ray films through Valuation Ruling No: 1313/2018 under Section 25-A of the Customs Act-1969.
It was brought to the notice of this Directorate General that values of x-ray films were being declared to customs at varied rates and certain importers, apart from incorrectly declaring correct unit of measure, were also declaring values at much lower prices than were prevalent in the international market. Verifications by this Directorate General reaffirmed this stance.
A reference was also received from Customs Appraisement West Karachi vide letter No. SI/MISC/318/2016-II dated 20.03.2018, regarding determination of customs values or medical x-ray films.
Keeping this in view this Directorate General initiated an exercise for determination of the customs values of x-ray films in terms of Section 25-A of the Customs Act, 1969.
Meetings with older including importers and representatives from field formations were held on 17-07-2018 to discuss the prices of the subject goods.
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. iv.
Copies of sales tax invoices issued during last four months showing the difference in price (excluding duty and taxes) to substantiate their contention.
During the meetings the stakeholders stated that two types of x-ray films are being imported; double emulsion (conventional x-ray films which need processor for reading) and dry x-ray films; the later being more. Importers also pointed out that some unscrupulous elements were manipulating quantity of their goods by declaring the unit of measurement in boxes or cartons instead of square meters and evade legitimate duties and taxes.
