‘ GOVERNMENT OF PAKISTAN eR DIRECTORATE GENERAL OF CUSTOMS VALUATION PAKISTAN CUSTOM HOUSE KARACHI ‘The Collectors of Customs, Model Customs Collectorates, Appraisement (East/West)/ Port asim/ Preventive), Karachi / Lahore ( Appraisement / Preventive) / Sambrial (Sialkot) / Faisalabad / Multan / Tslamabad/ Hyderabad/ Quetta / Peshawar/ Gawadar/ Gilgit-Baltistan DETERMINATION OF CUSTOMS VALUE OF BRANDED LED TELEVISION SETS UNDER SECTION 25-A OF THE CUSTOMS ACT, 1969 (VALUATION RULING NO. 670/ 2014) No. Misc/07/2009-VIIIA Dated: March, 31 , 2014 In exercise of the powers conferred under Section 25-A of the Customs Act, 1969 the Customs values of branded LED Television Sets are determined as follows:~ 1, Background of the valuation issue: Customs values of branded LED Televisions were determined vide Valuation Ruling No.462/2012 dated 06-07-2012. A reference C No.SI/Misc/192/2014-VI dated 19-03-2014 was received from MCC Appraisement- West, Karachi pointing out steep decline in import of branded LED Televisions due to very high customs values determined vide the said ruling whereas the market prices of branded LED Television Sets had decreased substantially. In this regard findings of a market inquiry conducted by MCC Appraisement-West were also forwarded to this Directorate General. Therefore, an exercise to re-determine the Customs values of branded LED Television Sets was initiated in terms of Section 25-A of the Customs Act. 1969, 2. Method adopted to determine Customs values: Valuation methods given in Section 25 of the Customs Act, 1969 were followed. Transaction value method provided in Sub- Section (1) of Section 25 was found inapplicable because the requisite information to determine the value as per law was not available. Identical / similar goods value methods provided in Sub-Sections (5) & (6) of Section 25 could not be applied due to variable and unreliable values besides no substantial import of the subject goods was found. Market enquiry as envisaged under Sub-Section (7) of Section 25 of the Customs Act, 1969, was also conducted by this Directorate General and MCC. Consequently Deductive Value method under section 25 (7) read with Section 25 (9) of the Customs Act 1969 were applied to determine the value of branded LED Television Sets Stakeholders’ Participation in determination of Customs values: Meetings were held with stakeholders on 16-01-2014, 18-02-2014 and 03.03.2014 attended by representatives of FPCC&I, KCC&I, Importers and local assemblers. During the meetings KCC&1 representative vehemently requested for downward revision of Customs values to reflect the existing international prices and to curb smuggling. In this regard Vice President KCC&! also submitted written proposal with market prices of various brands.Customs values for branded LED Television Sets: Branded LED Television Sets hereinafter specified shall be assessed to duty / taxes at the following Customs values : - "] SPreTRIERTION BRAND MODEL NO PCT HEADING PROPOSED PCT FOR ‘WeBoc ORIGIN CUSTOMS ‘VALUES (caryuss PERUNIT 2 3 = 6 7 SEINCHES SONY BRAVIA KDU-32R420 WTI BRE TAIZINO FAR EAST MIDDLEEAST! CHINA a0 PINCHES, SONY BRAVIA KDL-32R402 wT 352872122000 FAR EAST! MIDDLEEAST/ CHINA Too 32 INCHES ‘SONY BRAVIA KLV-32EX330 SSETAID BETA IO FAR EAST MIDDLEEAST/ CHINA Tw 32 INCHES SONY BRAVIA OTHER MODELS (SMARTAD) BSDR TAD BSR TATZAOOO FAR EAST? MIDDLEEAST/ CHINA 120 FING SONY BRAVIA OTHER THAN SMARTISD MODELS. SIR TAD 3528, 7212,5000 FAR FAST? MIDDLEBAST/ CHINA. 100 PINCHES SAMSUNG 3284800 $8701 ¥538,7212.6000 FAR EAST? MIDDLEEAST/ CHINA 100 32 INCHES ‘SAMSUNG 324500 waa BR TITO FOOD FAR EAST MIDDLEEAST/ CHINA. PINCHES SAMSUNG IFH100 WRIA BETTI FAR EAST! MIDDLEEAST CHINA @ INCHES SANSUNG 328114500, BETA B28 7212 9000 FAR EAST? MIDDLEEAST/ CHINA. 7 INCHES SAMSUNG 32.EH 4000 BSR TIID wT OD FAR EAST MIDDLEEAST) CHINA. # INCHES SAMSUNG 32.EH $300 BIRT WSRTETD.IDOO FAR EAST MIDDLEEAST/ CHINA 32 INCHES SAMSUNG 32 6100. Waa 7a 287212. 1300 FAR EAST MIDDLEEAST/ CHINA PINCHES SAMSUNG 32F 4003, WRT 2a 7212100 FAR EAST? MIDDLEEAST/ CHINA a SEINCHES Te 32183500 BRAD wR TaD FAR EAST! MIDDLEEAST/ CHINA 5 SEINCHES LG 32LM3400 BRT BSR TATA LGOO FAR EAST! MIDDLEEAST! CHINA Ti PINCHES — PANASONIC 32D25R WRT W528 721.1700 FAR EAST 110 SD INCHES PANASONIC TALIS WaT E7218 FAR EAST MIDDLEEAST: CHINA 5 PINCHES ‘SAMSUNGIPAILIPS ISHARDLG! PANASONIC, ‘OTHER MODELS (SMARTAD) BETA SR 72121900 FAR EAST MIDDLEEAST/ CHINA it TooCHES ‘SANSUNGIPAILTPS (SHARPILG! PANASONIC ‘OTHER THAN SMARTISD MODELS. BETO 72D VOD FAR EAST! MIDDLEEAST/ CHINA TWAZINCTIES ‘SONY BRAVIA KLV-40R52 RTA 5287212. 1100 FAR EAST? MIDDLEEAST/ CHINA 7 “4042 INCHES ‘SONY BRAVIA KDL-#2800 BIRT WTA IDO FAR EAST? MIDDLEEAST/ CHINA 360 WORSINCHES SONY BRAVIA KDL-42670 WAT W720 FAR EAST! MIDDLEEAST/ CHINA De TONS INCHES SONY BRAVA 40 EX-520, RTI BATTAL FAR EAST) MIDDLEEAST) CHINA. 285 “402 INCHES SONY BRAVIA 40 EX-430 WTA BS 7ATDISOD FAR EAST? MIDDLEEAST) CHINA 6 TORE INCHES SONY BRAVIA 40 EX-650, ¥SIRTOID WSR TOTDTAOD FAR EAST MIDDLEEAST/ CHINA 10 OMB INCHES SONY BRAVIA ‘OTHER MODELS: (SMART3D) WET wT 700 FAREAST? MIDDLEEAST/ CHINA 26 WAZ INCHES SONY BRAVIA ‘OTHER THAN SMARTI3D MODELS, wR TaD S528 72121800 FAR EAST MIDDLEEAST/ CHINA “W042 INCHES ‘SAMSUNG 407500 BRAD BERTH 1900 FAR EAST? MIDDLEEAST/ CHINA 7) TORE INCHES SAMSUNG 40F6100 SETI BERTI O00 FAR EAST? MIDDLEEAST/ CHINA 17 “TOE INCHES SAMSUNG 4orsi00 BETA WEA ITOD FAR EAST MIDDLEEAST CHINA, ‘WOE INCHES SAMSUNG 40PS300 WET 2872122200 FAR EAST. MIDDLEEAST/ CHINA a2 INCHES SAMSUNG 40r6400 BETA BRITTO FAR EAST? MIDDLEEAST/ CHINA 18 ‘WOE INCHES SANBUNG 40F 300 WETS BR Fz HOO FAR EAST! MIDDLEEAST CHINA 13 SAMSUNG 40F5000 RRA BERTI 2500 FAR EAST MIDDLEEAST/ CHINA, co “TORE INCHES SAMSUNG 40887500 BR TAID wR 722.2000 FAR EAST? MIDDLEEAST/ CHINA 30 3 7 WORD INCHES ‘SAMSUNG 40886800 BE TAID BRIA ITOO FAR EAST) MIDDLEEAST/ CHINA 300 ‘Woz INCHES ‘SAMSUNG 40886600 BRAD BSR TRI IBOO FAR EAST MIDDLEEAST/ CHINA 2 3 WO" INCHES ‘SANSUNG 40888500 WIT 572122900 FAR EAST? MIDDLEEAST/ CHINA I ‘TOUR INCHES SANBUNG 40EH5300 RTD B52 7212.3000 | FAR EAST/ MIDDLEEAST) CHINA 350