Customs values for Ballast for Discharge Lamps or Tubes determined to avoid under-invoicing

KARACHI: The Directorate General of Customs Valuation has notified through a Valuation Ruling determining the custom values of Ballast for Discharge Lamps or Tubes imported into Pakistan.
According to details, a complaint of under invoicing in imports of Ballast for Discharge Lamps or Tubes was received through FBR and Federal Tax Ombudsman. On scrutiny of the import data of the said item, it was revealed that some importers were prima facie under invoicing the said goods when compared with imports made by manufacturers.
This prompted an exercise to determine the customs values of Ballast for Discharge Lamps or Tubes.
The custom values for electromagnetic ballast for fluorescent lamps under PCT code 8504.1000 imported from China would be as under:

Product:                      Branded      Unbranded

18W (Aluminum)            $1.50/pc     $0.90/pc

36W (Aluminum)            $1.53/pc     $0.91/pc

58W (Aluminum)            $3.29/pc     $1.97/pc

18W (Copper)              $2.09/pc     $1.25/pc

36W (Copper)              $2.12/pc     $1.27/pc

58W (Copper)              $3.43/pc     $2.05/pc

The custom values for electronic ballast for fluorescent lamps under PCT code 8504.1000 imported from China would be as under:

Product:                      Branded      Unbranded

14W (Single)              $2.10/pc     $1.26/pc

14W (Double)              $2.50/pc     $1.50/pc

18W (Single)              $1.80/pc     $1.08/pc

18W (Double)              $2.00/pc     $1.20/pc

28W (single)              $2.30/pc     $1.38/pc

28W (Double)              $3.20/pc     $1.92/pc

36W (Single)              $1.90/pc     $1.14/pc

58W (Single)              $4.30/pc     $2.58/pc

58W (Double)              $5.00/pc     $3.00/pc

The custom values for HID electromagnetic ballast for fluorescent lamps under PCT code 8504.1000 imported from China would be as under:

Product:                      Branded      Unbranded

Upto 36W                  $5.00/pc     $3.00/pc

70W                      $5.88/pc     $3.52/pc

100W                      $6.22/pc     $3.73/pc

125W                      $6.22/pc     $3.73/pc

150W                      $10.8/pc     $6.40/pc

250W                      $13.5/pc     $8.10/pc

400W                      $21.7/pc     $13.0/pc

1000W                     $46.2/pc     $27.7/pc

1800W                     $64.5/pc     $38.7/pc

The customs values determined in this Ruling shall continue to be the applicable customs values for the aforementioned goods till the time this Valuation Ruling is rescinded or revised by the competent authority.
Any person aggrieved of the Ruling may file a revision petition within 60 days from the date of this Ruling before the Director General, Directorate General of Customs Valuation.

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