ISLAMABAD: The customs classification committee of the Federal Board of Revenue (FBR) has imposed 20 percent customs duty on the import of children’s Scooty from China.

The FBR’s customs classification committee has issued a ruling in this regard.

According to the committee, the Collectorate of Customs (Appraisement) Karachi has forwarded a reference to the customs classification committee for determination of the duty structure on the import of children scooty.

The classification dispute arose when a consignment of ‘Baby Roller Skater Bar’ was imported from China.

The importer electronically filed goods declaration of the imported consignment.

The importer sought clearance of the imported item under the Pakistan Customs Tariff (PCT) heading 9506.9990 chargeable to 5 percent customs duty, but the same was found to be children scooty correctly classifiable under the PCT heading number 9503.0010.

This is chargeable to 20 percent customs duty on the import of the said item from China.

The department classified the item under the PCT heading number 9503.0010 against the declared PCT heading 9506.9990 keeping in view the physical attributes of the goods.

Whether the children scooty to be classified in the PCT heading 9503.0010 or PCT heading 9506.9990 or any other PCT heading, the committee observed.

The customs classification committee decided to classify children scooty under the PCT code 9503.0010, the committee added.

Copyright Business Recorder, 2024