KARACHI: The Directorate of Customs Valuation has determined the customs values of nail cutters/clippers vide Valuation Ruling No.1061/2017. Earlier, Directorate General had conducted an audit of clearance values of subject goods and found the same to be on the lower side in comparison with the international trading prices and the local selling prices. As an immediate remedial measure, Directorate General circulated custom value of nail cutters / clippers ( low end/unpopular brands only) as one of the risk assessment measures vide Valuation Database letter. Subsequently, a number of representations were received in this Directorate pointing out various issues pertaining to value of the subject goods. MCC Appraisement (West) also forwarded their proposal with enclosed copies of their working paper for determination of customs values of nail cutter / clipper (low end/unpopular brands) only. They also sought reduction of assessable value vide a valuation ruling so that uniform application of values could be affected without any discrepancies. Custom value of nail cutters / clippers ( low end/unpopular brands only) under PCT 8214.9000 of China are fixed at $3.5/kg.