KARACHI: The Customs Collectorate Appraisement East has finally won the case for the import of luxury Limousine cars, pending with the Sindh High Court.
In an exclusive interview with Customs Today, Additional Collector Group-III Muhammad Haris Ansari said that an importer had filed a petition before the Sindh High Court against Collector Appraisement East and Deputy Collector Group-VIII Appraisement East.
“Taking benefit of the judgement passed in SPCRA No 1229 of 2015 dated 29.1.2016 wherein the learned single judge held that Limousine imported falls in HS Code 8702.9090, the present petitioner who filed a Good Declaration on 11.1.2016 importing a similar Limousine and having declared it under the HS Code 8703.2490 has instituted this petition making prayer that the Limousine vehicle so imported by him should not be classified under HS Code 87.03, rather, under HS Code 87.02 of the First Schedule of the Customs Act, 1969”, the ADC quoted the text of the judgment.
“Learned counsel for the customs to the contrary, contended that the said the vehicle was rightly mentioned in the GD falling under HS Code 87.03, since pursuance to the latest Pakistan Customs Tariff dated 31.8.2015 for the year 2015-16, in the notes provided under Chapter 87, an amendment has been brought and pursuant thereto all kinds of Limousine are declared to fall under HS Code 87.03”.
ADC Muhammad Haris Ansari says: “All motor cars for transport of persons (e.g. Limousines, taxis, sports cars and racing cars) are classifiable under PCT Code 87.03.”
“Heard the learned counsel and having examined the above referred tariff which aptly clarifies that all kinds of Limousine vehicles fall under PCT Code 87.03, we concurring with the views of the learned counsel for the Customs that as per the latest Schedule, limousines fall under PCT Code 87.03, do not find any merit in the instant petition, which is dismissed along with pending application”, according to judgment.
The officer said that he had circulated the copies of the judgment to all the Collectorates so that import of Limousine cars could properly be classified.






