FBRDIRECTORATEGOVERNMENT OF PAKISTANVALUATION
PAKISTAN
7 GENERAL OF
FLOOR, CUSTOM CUSTOMS
The Collectors of * * *
HOUSE, KARACHI
Customs, Collectorates
Ppraisement -
JIAP), Karachi / East/ SAPT/
Appraisement
of Customs
Port Muhammad (Appraisement
Hyderabad/ - Bin Qasim / west
(Appraisement /
(Appraisement/Enforcement),
Enforcement/ AlIA). Enforcement
Quetta/Gawadar/ Khuzdar
Faisalabad (Appraisement East / Appraisement
Appraisement/ Enforcement,
(Sialkot)/ Enforcement, Multan/
-
Sargodha/ Enforcement. -West, Lahore/
Peshawar Enforcement, Dera Islamabad/ Appraisement, Sambrial
Gilgit-Baltistan/ (Appraisement/ Enforcement),
Ismail
Karachi)/Transit Trade, Karachi. Khan/Exports (Port Qasim/Custom House,
DETERMINATION CUSTOMS VALUES OF PLAIN
FIBER DOOR SKINSOF
NAMELY PRIMERED MOULDED,PARTICLE BOARD AND
AND VENEERED MOULDED MELAMINE MOULDED
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UNDER SECTION 25A OF THE
CUSTQMS ACT, 1969
VALUATION RULING NO. J4S 4 /2023)
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C.No.Misc/03/2006-1l (4/11/_3AS
Dated: 2y -03-2023
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In exercise of the
powers conferred under Section 25A of the Customs
Customs values of Plain Particle Board Act, 1969, the
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and Fiber Door Skins
Melamine Moulded and Veneered Moulded are namely Primered Moulded,
determined as follows:
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Background of the valuation issue:
Earlier, the Customs values of Plain Particle
Board and Fiber Door Skins
namely Primered Moulded, Melamine Moulded and
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Moulded Veneered
determined under Section 25A of the Customs
were
Act, 1969 vide Valuation
to
Ruling No.1227/2017 dated 30-11-2017. However, the Valuation
Ruling is more than five
years old. Therefore, an exercise has been undertaken
by this Directorate to determine the
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same.
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2. Stakeholders' participation in determination of Customs values: Meeting was
convened on 21.02.2023 which was attended by all the relevant stakeholders. The issues OMS
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pertaining to the valuation of subject goods were deliberated upon in detail in the afore-
referred meeting.They submitted their proposals for consideration and the same were
considered pertaining to the valuation of subject goods.
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3. Analysis/ Exereise done to determine Customs Values: Ninety (90) days'
clearance data has been retrieved and the same has been scrutinized. Subsequently, market
inquiry has been conducted and examined in the light of this Directorate's Ofice Order
No.17/2014 dated 19-03-2014 and in terms of Section 25 (7) read with Section 25(9) ofthe
Customs Act, 1969
4. Method (s) adopted to determine Customs values: Valuation methods specified in
Section 25 of the Customs Act, 1969, were duly applied in sequential order to arrive at the
Customs values of subject goods. The transaction value method as provided in sub-section (1)
due to wide variation of
of Section 25 of the Customs Act, 1969, was found inapplicable
information under law was not available to
values in import data. Moreover, the requisite
identical/simjlar goods value methods provided
arrive at correct/transaction value. Therefore,
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Suhie 4(5) (6) ibid were examined for applicability to determine Customs values of
ucet goods. The data provided some references: however, it was found that the same could
OC Solely relied upon due to absence of absolute demonstrable evidence of quantities and
dties and variation in declaration, Information available was, hence, found incompiete. In
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wth statutory sequential order of Section 25 of the Customs Act, 1969, this Directorate
conducted market survey under sub-section (7). read with Section 25 (9), of Section 25 of the
ustoms Act, 1969. Various Wholesale Markets were visited to observe the actual prices of
Plain Particle
Board and Fiber Door Skins namely Primered Moulded, Melamine Moulded
and veneered
Moulded. On the basis of available data/ information collected and exercise
conducted the values of Plain
Particle Board and Fiber Door Skins namely Primered
Moulded, Melamine Moulded
and Veneered Moulded have been determined under sub-
section (7), read with
Section 25(9), of Section 25
of the Customs Act, 1969.
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5. Customs values of Plain Particle
Board and Fiber Door Skins namely Primered
Moulded, Melamine Moulded and Veneered
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Moulded- Plain Particle Board and Fiber
.
Door Skins
namely Primered Moulded, Melamine Moulded and Veneered
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hereinafter specified, shall be assessed Moulded,
to duty / taxes at the Customs
following table: values as per the
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S#Description of
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PCT Proposed PCT
Goods for WeBOC
Origin Customs
Values
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(C&F)
USS/KG
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6
China,
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1
Plain Particle 4410.1100.1000 Malaysia,
t
4410.1100 Thailand, Sri 0.28
Board
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Lanka
4410.1100.1100
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Other Origins 0.30
2
China,
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4411.9390.1000 Malaysia, H
0.63
Primered Thailand, Sri
Moulded Fiber 4411.9390 Lanka,
door Skin Turkey,
Romania
4411.9390.1100
Other Origins 0.70
China, 0.68
4411.9390.1200 Malaysia,
Melamine Thailand, Sri
Moulded Fiber 4411.9390 Lanka,
door Skin Turkey,
4411.9390.1300
Romania
Other Origins 0.75
China, 0.92
4411.9390.1400 Malaysia,
Thailand, Sri
Veneer Moulded 4411.9390 Lanka,
Fiber door Skin
Turkey,
4411.9390.1500
Romania
Other Origins 1.07
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In cases, where declared values are
. higher than the Customs values determined in this
Ruling. the assessing officers shall apply those values in terms of sub-section (1) of Section
25 of the Customs Act, 1969. In of consignments the assessing officers
case imported by air,
shall take into account the difference between air freight and sea freight while applying the
Customs values in this Ruling.
Validity of this Valuation Ruling: This Ruling, containing the Customs values lor
assessment of subject imported goods, shall be applicable until and unless the same are
rescinded or revised by the competent authority in terms of sub-section (4) of Section 25A ot
the Customs Act, 1969.
8. Revision of the values determined vide this Valuation Ruling: If aggrieved, a
revision petition may be filed against this ruling as provided under Section 25D of the
Customs Act, 1969, within 30 days from the date of its issuance, before the Director General.
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Directorate General of Customs Valuation, 7 Floor, Custom House, Karachi.
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9. The Collectors of Customs may kindly ensure that the values given in this Valuation
Ruling are applied by the concerned staff without fail. Any anomaly observed may kindly be
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brought to the notice of this Directorate immediately. Customs values determined in the
Ruling are for the description and specification as mentioned in the table above of this
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Ruling. PCT Codes are mentioned for illustrative purposes so that Valuation Ruling values
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are made accessible to the assessing officers. The assessment shall be finalized on the basis of
correct classification after fulfilling requisite formalities related to importability or any other
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certifications required thereon. In addition to this, it is further necessary to verify that there is
no mis-declaration of any sort or violation of Import Policy Order or Section 15 of the
Customs Act, 1969 or any other law in vogue therein.
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10.
o
This Valuation Ruling supersedes the Valuation Ruling No.1227/2017 dated 30-11-2017.
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(Fayaz Rasool Maken)
Director
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Copy for information to: -
1) The Member Customs (Operations), Federal Board of Revenue, Islamabad.
2) The Dire tor General, Customs Valuation, Custom House, Karachi.
3) The Chief Collector of Customs, Appraisement (South), Custom House, Karachi.
4) The Chief Collector of Customs, Enforcement (South), Custom House, Karachi.
5) The Chief Collector of Customs, Appraisement (Central), Custom House, Lahore.
6) The Chief Collector of Customs, Enforcement (Central), Custom House, Lahore.
7) The Chief Collector of Customs (North), Custom House, Islamabad.
8) The Chief Collector of Customs, Baluchistan, Custom House, Quetta.
9) The Chief Collector of Customs, Khyber Pakhtunkhwa, Custom House, Peshawar.
10) The Director General, Intelligence and Investigation (Customs), FBR,
11)The Director General, PCA & Internal Audit, Karachi. Islamabad.
12) The Director General, 1OCO, Karachi
13)The Director, Intelligence & Investigation, Karachi / Lahore /
Islamabad/
Peshawar/ Faisalabad. Quetta/
14) The Director, Transit Trade, Custom House Karachi
15) The Director, Directorate of Customs Valuation,
Lahore/Quetta/Peshawar.
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for
6 The Deputy Director (HO), Directorate General of Customs Valuation, Karachi,
uploading in One Customs &WeBOC database system.
h e Chairman (Valuation Committe), FPCc&1, Federation House, Clifton, Karachi.
18 The Chambers of Commerce & Industry, Karachi, Lahore, Islamabad, Hyderabad,
Quetta& Peshawar.
19) The Karachi Customs Agents Group, Bohri Road, Karachi.
20) The Webmaster, Federal Board of Revenue, Islamabad.
21) Guard File.
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to m
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