KARACHI: The Directorate of Customs Valuation has PCT-wise rearranged 62 items to enable field formations for properly ascertaining truth and accuracy of values declared.
The Directorate has already undertaken exercise to determine customs values of these items under Section 25-A of the Customs Act, 1969 and till such time that the customs values are declared, each Collectorate has been directed to keep vigil on declared values of these  items at its level for preventing under invoicing and loss of revenues.
The rearrangement of PCT headings are for identifying items and have no relevance for the purpose of classification of any item.
The Directorate expects that with the implementation of single system of WeBOC across the board, the customs administration of MCC will be enabled through database to compare the declared value to previously accepted custom values for identifying potential risk.
List of items prone to under-invoicing is as follows:
HS Code:             Description of Goods:
0802.1100            Almond in Shell
0802.1200            Almond shelled
0902.4090.2000       Vietnam Black/Green Tea
0908.3120            Small Cardamom
0910.1100            Ginger neither crushed nor ground
1511.9020            RBD Palm Oil
1511.9030            Palm Olien
1704.9090            Toffee/candy/sugar confectionary
2101.1120            Coffee in retail packing
2202.1010            soft drink 300ml tin, energy drink
2917.1110            Oxalic Acid
2929.1000            Toluene Di-Isocynate
2933.6100            Melamine
3201.9010            (Cutch) Acacia catechu
3207.4010            Glass Frit
3405.1010            Shoe polish
3406.0000            Candles
3808.5010            pesticides/insecticides
3808.9110            Pesticides/insecticides
3824.9094            Coated/treated calcium carbonate
3824.9099          Coated/treated calcium carbonate
3905.3000            Polyvinyl alcohol/synthetic resin
3910.0000            Silicon in primary form
3912.3100            Carboxymethyl cellulose (CMC)
3913.1000            Algenic Acid its salts and esters
3921.1300            Artificial leather/polyurethane
3926.9099            Mobile housing body
3909.2000            Glazing powder (Melamine formaldehyde Resin)
4004.0020            Shredded tyre scrap/ tyres cut into pieces
4707.9090            Waste/scrap paper/covering
4802.2000            Photo paper plain
4802.5700            CBS cheques papers
4811.4100            Self Adhesive paper
4814.2000            Wall paper
4821.1090            Stickers
5309.1900            Linen fabric
5605.0000            Metallic yarn powder, strip, thread
5607.9000            Nylon rope
5903.1000            PVC coated fabric (Rexene)
5903.9000            Parachute cloth
6006.9090            Polyester mesh fabric
6212.1000            Undergarments
6212.2000            Undergarments
6212.3000            Undergarments
6212.9000            Undergarments
6216.0010            Gloves
6217.1000            Garment accessories, Parts
6217.9000            Garment accessories, Parts
6302.3110            bed sheet of cotton
6601.9900            Umbrella
6702.1000            Artificial flower plastic material
6702.9000            Artificial flower other material
6704.1900            Eyelashes
6802.9300            Granite Tile
6810.1900            Cement Board
7019.1200            Glass fiber roving
7310.1000            Tanks, drums, cans, boxes
7314.1200            Cloth grill, netting of iron or non alloy steel
7315                 Motorcyles chains
7315.1200            Iron chain
7315.8100            Iron chain
7318           Screw, bolts, nuts, hooks, rings, u-bolts, rivets, spring washers of alloy, iron               or stainless steel
7323.9400            Steel enamel kitchen ware
7323.9900            Stainless kitchen/cook ware
7615.1000            Table or other household item of aluminum
8301.1000            Misc article of base metal
7323.1000            Table or other household articles
7323.9300            Table or other household articles
7321.1190            Stoves, ranges, grates, cookers and cooking range of iron or non-alloy steel
7321.1110       Stoves, ranges, grates, cookers and cooking range of iron or non-alloy                    steel
7318.1100
7318.1200
7318.1300
7318.1520
7318.2300
7318.2110
7317.0010       Nails, tacks, pin staples
7317.0020
7317.0030
7317.0090