New customs values of toiletries fixed

Directorate General of Customs Valuation Karachi has fixed new customs values of toiletries, excluding certain brands for accurate assessment of duty at the import stage. Sources told Business Recorder here on Thursday that the Directorate General had issued a valuation ruling of 2013 for determination of customs values of Toiletries under section 25-A of the Customs Act, 1969.
The directorate has fixed customs values between $0.75 to $5.38 per kg covering talcum powder, lotion, face/skin cream, serum, cleanser/cleansing milk, tonic, facial foam, shampoo conditioners, cream for hair and other skin preparations specified in the ruling.
Sources said that the customs values of toiletries were determined under Section 25-A of the Customs Act, 1969, vide Valuation Ruling No 512, dated 21-12-2012. With a view to reflecting the current prices prevailing in the international market, an exercise to determine the customs values of the subject goods afresh was taken up.
The transaction value method provided in section 25(1) was found inapplicable because the requisite information was not available. Identical/similar goods value methods provided in section 25(5) and (6) were examined for applicability to the valuation issue in the instant case due to unreliable and variable values. Market enquiry as envisaged under Section 25(7) of the Customs Act, 1969, was also conducted and values so worked out were taken up for value determination. Consequently, deductive value method under Section 25(7) of the Customs Act, 1969, was applied to arrive at the Customs values of Toiletries.
The meeting was fixed with stakeholders and importers including representatives of trade bodies to discuss the current international values of toiletries. The new customs values would not be applicable on the specified brands. This valuation ruling does not apply to the following brands: Aqua, Aramis, Archery, Azzaro, Armani, Axe, Body Shop, Boots, Bvlgari, Burberry, Cutecurra, Canali, Calvin Klein, Clarins, Chanel, Christian Dior, Clinique, Clinic Plus, Clean & Clear, Chloe, Chopard, Davidoff, Dali, Dermalogica, Denim, DKNY, Dolce & Gabbana, Dove, Dunhill, Escada, Estee Lauder, Elizabeth Arden, Emani, Etude, Enliven, Fendi, Guerlin, Givenchy, Guinot, Ghousons, Gucci, Hermes, Hugo Boss, Himalaya Herbals, Herbal Essences, Issey Miyake, Jean Patou, Joop Jump, jergens , John Frieda, Just 4 Men, Karl Lagerfeld, Kenzo, Kennith Cole, Koleston, Lalique, Lacoste, Lancome, Lanvin, Lancaster, Liz Claiborne, L'Oreal, MAC, Marks & Spencer, Sensodyne, St. Ives, Mont Blanc, Nivea, Narciso, Noxema, Neutrogena., Rodriguez, OPL, Opium, Pierre Cardin, Old Spice, Prada, Paco Rabanno, Perry Ellis, Prada, Pro-Active, Palmers, Ralph Lauren, Roger and Gailet, Swarzkopf, Salvatore Ferragamo, Tussardi, Tommy Hill, Toni & Guy, Van Cleef & Arpels, Versace, YSL, Vaseline, Ulay, Yardley and Wella, Vatika.
In cases where declared values are higher than the Customs value determined in this Ruling, the assessing officers 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, the assessing officer shall take into account the differential between air and sea freight while applying the customs values determined in the ruling, sources added.