KARACHI: The Directorate General of Customs Valuation has notified through a Valuation Ruling No. 554/2013 determining the custom value of used branded heavy motorcycles imported into Pakistan.

Previously, valuation ruling No. 475/2012 was issued on the subject but M/s Lahore Bikers Club made representation for revision of the impugned ruling requesting to restore values given in Ruling No. 379/2011.

Meanwhile a proposal was also received from Model Customs collectorate (MCC) Appraisement for revision of valuation ruling.

The collectorates informed the valuation authorities that generally used motorbikes were imported by non-resident Pakistanis from European countries under transfer of residence scheme.

Due to the overall increase in VAT percentage and dealer’s commission in Europe, the Collectorate was of the view that the MSRP based values previously intimated to the Directorate may be allowed depreciation by up to 35percent.

The used motorcycles of brands including Suzuki, Yamaha, Honda and Kawasaki shall be assessed to duty/taxes under PCT Heading 8711.5090 at the following custom values

Engine Capacity:           Customs Value /CC


250CC to 500CC            $8.85


501CC to 650CC            $7.00


651CC to 900CC            $6.95


901CC to 1000CC           $6.90


Above 1000CC              $5.40

Used motorcycles of Harley Davidson brand shall be assessed to duty/taxes at the following Custom values:

Above 1000CC              $7.10

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shall continue to be the applicable customs values for the aforementioned goods till the time this Valuation Ruling is rescinded or revised by the competent authority.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.