Karachi: The Directorate General of Customs Valuation through Valuation Ruling No.596/2013 has determined the values of Toiletries low end and unknown brands up to $3.15 per kilogram for assessment and duty collection.
As per the valuation ruling the customs value for toiletries are applicable under Section 25-A of the Customs Act, 1969 of all origin with Tariff Description: (Talcum Powder) under HS Code 3304.9120 will be assessed at the rate of (C&F) $1.20 per kilogram (net content weight), (Face and Skin Creams and Lotions) HS Code 3304.9910 will be assessed up to (C&F) $1.40 to $3.15 per KG, (Tonic and Skin Preparation) HS Code 3304.9920 will be assessed at (C&F) $1.40 per KG, (Other Skin Preparation) HS Code 3304.9990 will be assessed at 1.40 per KG, All origins excluding China, Far East, Srilanka, (Shampoo) HS Code 3305.1000 will be assessed up to $0.60 to $0.95 per KG, (Preparation of Permanent Waving or Straightening Hair) HS Code 3305.2000 will be assessed at $1.85 per KG, (Preparation of Permanent Waving or Straightening Hair) (Hair Gel/ Wax) HS Code 3305.2000 will be assessed at $0.95 per KG, (Cream for Hair) HS Code 3305.9010 will be assessed at $ 1.40 per KG, (Hair Coat /Serum) HS Code 3305.9020 will be assessed at $1.45 per KG, (Preparation for the use 0on the Hair-other (others) HS Code 3305.9090 will be assessed up to $075 to $1.65 per KG, (Dentifrices; Tooth Paste) HS Code 3306.1010 will be assessed up to $0.95 to $1.20 per KG, (Pre-shave, shaving or after-shave preparation) HS Code 3307.1000 will be assessed up to $.85 to $3.0 per KG, (Soap in other Forms) HS Code 3401.2000 will be assessed up to $0.45 to $0.85 per KG, ( Organic Surface Active Products & Preparations for washing Skin in form of Liquid or Cream and put up for retail sell whether or not containing Soap) will be assessed at $1.35 per KG (net content weight).
If declared values are higher than the Customs value then the assessing officer shall apply those values in terms of Sub -Section (1) of Section 25 of the Customs Act, 1969. In case of consignments imported by air and the differential between air freight and sea freight the assessing officer shall take into account while applying the customs values as determined in the valuation ruling.
The Valuation Ruling toiletries of low end and unknown brands, included: 5 Way Cream, 7 Vita Cream, Active, Alpi Fresh, Axe, Bio Glow, Bio Woman, Charlie, Ciptadent, Classic, Cobra, C.Booth, Color n Care, Cussons Talcum Powder, Daily Defense, Dawn Lotion, Denim, Emron, Fair and Fair, Flex, Formula Tooth Paste, Freeman, Fresh and White, Fresher Tooth Paste, Garden, Gentle, Harmony, Heavenly, Garden, Jardin, Jolee, Kiss Beauty, Kustie, Lace, Lady Diana, Lakme, Lana, Lofty, Lovely Nature Secret, No Marks, Organic, Palmolive, Pixy, Pro-Vit B5, Shelley, Silky, Cool, Soft Touch, Super Silk, Swiss Touch, VO5, White Care, White Rose, White -Satin, Wonder, Wonderful, Yardley, XIASHIB-AO, Young Chin, Akat, BCL, Patel Fresh Hollywood, Dikson, Royal Gold, Mist, Tango, Popi, Everyday, Laquila, Rivaj, Nova, Trace Me, Levinia, Dalan, Lorys, Dial, Freeman, Shokubutsh, White Rain, Mist Line, Fiabila, Elegant, Fresh Noz, Air Fragnance and similar unknown brands.
In this regard, meetings were held with stakeholders, importers, representatives of Karachi chambers of Commerce and Industry (KCCI) and Federation of Pakistan Chambers of Commerce and Industry (FPCCI) in determination of values of unknown toiletries brands as prevailing in the international market.
It is valid and applicable until it is revised by the competent authority in terms of Sub â€“Section (1) or (3) of Section 25 of the Customs Act, 1969.