KARACHI: The Directorate General of Customs Valuation has determined the Customs value of motorcycle parts through Valuation Ruling No 685/2014 under Section 25-A of the Customs Act 1969.
The Customs values of motorcycle parts were earlier determined earlier vide Valuation Ruling No.664/2014 dated March 31,2014 and Amendment dated April 4,2014.
However, the All Pakistan Motorcycle Spare Parts Importers & Dealers Association and others being aggrieved and dissatisfied by the above ruling filed a Revision Petition with the Directorate General of Valuation which revisited the issue and after examining the matter, has determined that the motorcycle parts, all of whom are of China origin, shall now be assessed to duty and taxes as highlighted below.
According to details, the Customs value (C&F) of Oil Through H.S. Code 8714.1090 and proposed PCT for WeBOC 8714.1090.1000 is fixed at US$ 25.00 per kilogram for OEM brands (Genuine Parts) and US$ 14.00 per kilogram for commercial brands (No genuine parts).
The Customs value (C&F) of Spring clutch lever H S Code 7320.9090 and proposed PCT for WeBOC 7320.9090.1000 is fixed at US$ 0.055 per piece for OEM brands (Genuine Parts) and US$ 0.043 per piece for commercial brands (No genuine parts).
The Customs value (C&F) of Spring clutch lever H.S. Code 7320.9090 and proposed PCT for WeBOC 7320.9090.1000 is fixed at US$ 0.055 per piece for OEM brands (Genuine Parts) and US$ 0.043 per piece for commercial brands (No genuine parts).
The customs values of cylinder Head Cover (Front & Rear;, Insulator carburetor, ring for piston; carburetor; crank case (Right & left); crank case cover (right & left)’; C.D.1 unit and Bolt Flange 6×22 are fixed at US$ 8.45/kg OEM and US$ 5.85 per kg for commercial brands; US$ 13.60 per kg and US$ 4.45; US$10.00/kg and US$ 4.00/kg; US$ 11.50/kg and US$ 4.15/kg; US$ 5.70/kg and US$ 3.96/kg; US$ 5.30/kg and US$ 3.70/kg; and US$ 0.80/pc and US$ 0.19/pc and US$ 3.94/kg and US$ 2.80 per kg respectively.
Similarly, the Customs values for Bolt A-Cylinder stud; spring cam chaim; spring value inner, rectifier regulator, bolt flange 6×65 and piston is determined at US$ 0.015/pc and US$ 0.011/pc; US$ 0.03/pc & US$ 0.027/pc; US$ 8.00/kg and US$ 2.69/kg; US$ 3.63/kg & US4 2.68/kg and US$ 5.74/kg and US$ 2.25 per kg.
The Customs values for hub (front &rear); Bolt Flange; valve inlet/exhaust; cylinder head; key lock set (5 pieces set); drum gear shift; shock absorbers (front and rear); clutch assembly and crank shaft (right & left) are fixed at US$ 2.89/kg and US$ 2.44/kg; US$ 3.14/kg & US$ 2.26/kg; US$ 10.84/kg & US$ 2.17/kg; US$ 5.34/kg & US$ 2.17/kg; US$ 3.71/kg & US$ 2.00/kg; US$ 2.85/kg & US$ 1.97/kg; US$ 2.10 & US$ 1.95/kg; US$ 3.02/kg and US$ 1.94/kg and US$ 4.52/pc and US$ 3.73/pc respectively.
The Customs values for Magneto; shock absorbers components thereof; main shaft and counter shaft; wire harness; gear main and counter shaft; cam chain; spring valve outer; bolt B-cylinder stud; brake shoe and cylinder body are fixed at US$6.69/pc and US$ 2.63/pc; US$ 1.90/kg and US$ 1.75/kg; US$ 0.98/pc & US$ 0.30/pc; US$2.55/kg and US$ 1.65/kg; US$ 0.43/pc and US$ 0.34/pc; US$ 0.03/pc and US$ 0.027;US$ 2.24/kg and US$ 1.35/kg; US$ 0.04/pc and US$ 0.027/pc; US$ 1.50/kg and US$ 1.32/kg; US$ 1.55/kg and US$ 1.30/kg and US$ 1.50/kg and US$ 1.30 respectively.
Similarly the Customs values for ignition coil; spindle gear shaft, spring kick starter, roller chain, chain kit (chain with sprocket); spark plug; spokes (chromed) and spokes (un-chromed) are fixed at US$ 0.69/pc & US$ 0.31/pc; US$ 0.32/pc & US$ 0.27/pc; US$ 0.12/pc & US$ 0.097/pc; US$ 1.75/kg & US$ 1.20/kg; US$ 1.75/kg & US$ 1.20/kg; US$ 0.50/PC & US$ 0.12/PC; US$ 1.88/kg & US$ 1.45/kg and US$ 1.30/kg & US$ 1.00/kg respectively. This Valuation Ruling supersedes Valuation Ruling No.664/2014 dated March 31,2014 and Amendment dated April 4,2014.
