SUBJECT: DETERMINATION O~' CUSTOMS VALUE OF SOAP (I1SC 3401.11003401.1900) UNDER SECTION 25A OF TIlE CUSTOMS ACT, 1969

IGOVERNMENT OF PAKISTAN

DIRECTORATE GENERAL OF CUSTOMS VALUATIONCUSTOM HOUSE, KARACIlI

No. Reg. Mise/01l2008-II Dated ! February 2012

RULING U/S 25A NO. If 2- 7Note:

i} The customs value determined under this Valuation Ruling shall be applicable customs value [or

assessment of the relevant goods until and unless revised or rescinded by the competent authority.ii) Review application against this valuation ruling may be filed before the Director-General 0/

Valuation under Section 25D of the Customs Act, 1969, within Ihirty(30) days /i"O/11 the date 0/determination of customs value under this ruling.

The Collectors of Customs, Model Customs Collectorates (Appraisement/ PaCCS/ Port QasirnlPreventive), Karachi/ Lahore/ Sambrial (Sialkot) / Faisalabad/ Multan! Islamabad/ IIyderabad/

uetta! Peshawar.

Valuation of Soap was determined vide Valuation Ruling No. Misc/01l2008-If-B/2962.dated 07-07-2008. An amendment to the same was issued vide letter C.No. Misc.02/2008-11/3137. dated 10-10-2011, for the insertion of new item. Subsequently, in consideration of therepresentation received from manufacturers' association vide letter dated 12-01-2012. and as thesaid ruling was considerably old and needed up-dation as per current international prices, thesame was taken up for fresh determination of values.

2. Accordingly, meeting was held on 20-01-2012, which was attended by therepresentatives of importers and other stakeholders. It was stated by the local manufacturers thatthe values decided vide aforesaid valuation rulings are not being properly applied and it needs tobe ensured that the customs values arc implemented by the clearance Collectorates.Representatives of importers/KCC&I highlighted that the import of subject goods was graduallydecreasing due to higher valuation, being a smuggling prone item, and therefore its value may berationalized accordingly. It was also agreed that market enquiry be carried out to revise anddetermine fresh customs values to cover maximum imported brands of toilet soap. The relevantimport data under section 25 (5 & (6) of the Customs Act, 1969, was examined which showedthat most clearances of goods was in accordance with the earlier determined customs values. Inorder to check the prices in terms of section 25(7) of the Customs Act, 1969, market enquiry wasconducted, which revealed price variation in different markets by 15 20%. Based upon thesefindings and keeping in view the submissions of stakeholders, the following customs values havebeen determined under section 25(7) of the Customs Act, 1969, as under:-

-S.No Description of goods lIS CODE Origin Determi

value

- -(per met.

1 .x ardley Luxury Toilet Soap 3401.1100 EU/UK US$357- - - - -

2 Cuticura Toilet S~~p 3401.1900 EU/UK US$370-- _.- _. -- - -3 Fa Toilet Soap EU US$140

-- - --- - ----4 Shea Toilet Soap UK US$110

- - ----5 Imperial Leather (Cussons) UK US$140

Toilet Soap- ----

6 Pears Transparent U.K US$198

---- ToiletSoap-

7 Dove Toilet Soap Germany Euro21 t-- .-- -

8 Brut Luxury Toilet Soap USA US$170- _. - - _0-

9 lest Scented Toilet Soap USA US$140- - -- -

10 Romano Classic Malaysia/Indonesia US$210

-Toilet Soap for ~eg - -

11 Enchanteur Charming Malaysia/Indonesia US$190Toilet Soap

- - -12 Classic white twin whitening Malaysia/Indonesia US$105

system Toilet Soap -- - -13 Blossom white Honey & Malaysia/Indonesia US$930

-_Mil~ Toilet S_o~ - -

14 Harmony fruity Toilet Soap ~alaysia/Indonesia US$500--IS L~!via Toi1~t Soap ~alaysia/Indoncsia US$50016 Froton Fruity Toilet Soa~ }1alaysia/Indonesia US$81017 Blossom fruity Toilet Soap_ Malaysia/Indonesia US$810-18 Orchid Toilet Soap Malaysia/Indonesia US$76019 Anita ToiLet Soap Malaysia/Indonesia US$550--20 Lesiel Toilet Soap Malaysia/Indonesia US$600. - --- -21 Savannah Toilet SO§Y?___ Malaysia US$680- - -22 Johnson Bilby Toilet Soap Malaysia US$170-- -- - -23 May Toilet Soap Malaysia US$680- - - - --24 aline Toilet Soa£... Malaysia _ US$68025 Lark Toilet Soap Indonesia US$500

- -26 Tutti Fruiti _Toile~SoaL Indonesia US$600--27 Eve Toilet So~ Indonesia US$600---28 Fruit Scented Toilet Soap Indonesia US$650- --29 Giv Beauty Toilet Soap Indonesia US$760

-

30 Bee flower Toilet Soap___ China US$100-31 Duralady Beauty Toilet Soap E.gypt US$798-32 J3mel~ Beauty Toilet Soap Egypt US$78033 Ava Beauty Toilet Soap Egypt US$780f--- -- --34 Cindy Toilet Soap Turkey US$730

- 1----- -35 Din~I<.)ilet~o(lP Turkey US$730

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36 Flavia Beauty Toilet Soap Turkey LJS$70037 Silk beauty Toilet Soap U.A.E LJS$50038 Royal Beauty To~et So~ U.A.E LJS$50039 iss Paris Beauty Toilet Soap U.A.E US$50040 Pears .Iran~p~ent Toilet Soap U.A.E US$1400- -

41 Fa Ioilet Soap U.A.E US$73042 Lace Bath Toilet Soap_ U.A.E US$710

- -- -43 Royal Leather Toilet S.Qa U.A.E US$75044 Camay Toilet Soap S. Arabia US$1487--45 Lux Toilet Soap All origin US$2200-- -46 Imperial Leather (Cussons) Thailand US$1400

Toilet Soap

3. Accordingly, these values are hereby determined under Section 25A or the Customs Act.1969. All the Collectorates are advised to finalize assessment of subject goods on the valuesmentioned above. However, if the invoiee value is higher, then such higher value shall beadopted for assessment purpose, in terms of Section 25 of the Customs Act, 1969.

(Jik~~)DIRECTOR

COP) lor information to:-S.A. to Chairman. Federal Board of Revenue. Islamabad.Member (Customs). Federal Board of Revenue, Islamabad.Chief Collectors of Customs (North/South). Lahore/Karachi.The Director General of Intelligence Investigation. Islamabad.The Director General of Customs Valuation. Karachi.The Director General of Post Clearance Audit. Islamabad.The Directors of Intclligencc Investigation. Karachi/ Lahore/ Islamabad.Director (Development), WcBOC Project. II th floor. Custom I louse. Karachi.The Deputy Director (1Iqrs.). Directorate General of Customs Valuation. Karachi. lor uploading in OneCustoms &PaCCS database on the date of issue of this ruling.

10. Federation of Pakistan. Chambers of Cornrncrcc & Industry (I:PCC&I). Karachi.II. Karachi Chamber of Commerce & Industry (KCC&I). Karachi.12. Karachi Customs Agents Group (KCAG). Bohri Road. Karachi.13. Guard I:ilc.

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