Directorate of Intelligence and Investigation issues alert on misdeclaration of hair cream

KARACHI: The Directorate of Intelligence and Investigation has issued an alert on misdeclaration in clearance of hair cream imported from Brazil.
According to intelligence alert No. 14, the directorate staff intercepted container No BMOU2888232 imported from Brazil containing hair cream.
On the scrutiny of the relevant GD and other related documents, it was found that hair cream was declared and assessed under Pakistan Customs Tariff (PCT) Heading 3305.1000 at $0.95 /kg as per Valuation Ruling No596 issued on October 24, 2013.
While assessing the goods to duty/taxes the value of Shampoo/Conditioner listed under the valuation ruling was applied, whereas Hair Cream specifically have been classified under PCT Code 3305.9010.
The controller valuation, in line with tariff classification under HSC 3305.9010 has determined / fixed the value of hair cream at $1.4/kg.
It was observed that hair cream is to be classified under HS code 3305.9010 and hair conditioner is classifiable under HS Code 3305.9000. Both heading do not attract the referred valuation ruling. As is evident from valuation ruling goods should have been assessed at $1.4/kg. Accordingly a contravention was processed.
The directorate of intelligence advised all field formations to keep close watch out on such mis declaration and misuse of valuation ruling so as to safeguard government legitimate revenue.

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