GOVERNMENT OF PAKISTAN
APPRAISEMENT COLLECTORATE
CUSTOM HOUSE, KARACHI.
mc.SI/MISC/152/2006-AIB Dated: 26.05.2004
STANDING ORDER NO. 04/2006 (A)
SUB: PROCEDURE FOR REFERRAL OF PROVISIONAL ASSESSMENT CASES TO DIRECTORATE GENERAL VALUATION & PCA.
It has been noticed that references of cases of “Provisional assessment” under section 81 of the Customs Act, 1969 are made to Directorate General of Valuation & -C without fully complying with the provisions of section 25 of the Act, and the rules -ade there under. In order to streamline procedure for referral of provisional assessment cases the following parameters are laid down in the light of Directorate 3eneral Valuation’s letter No. D/(V)/MISC1/2006 dated: 31.03.2006 for strict compliance by the Appraising Groups:-
i) Cases in respect of which Customs value cannot be determined by applying valuation methods .in sequential manner as laid down in subsection (1), (2), (3), (4), (5) & (6) of section 25 of the Customs Act, 1969, derailed references describing the reasons and circumstances for inability to determine the Customs value through first three methods of valuation shall be forwarded to the Directorate General of Valuation & PCA for finalization of value under sub-sections 7.8 & 9 of Section 25, of the Act ibid.
ii) References for cases of provisional assessment shall be sent to the Directorate General of Valuation & PCA within one week of theprovisional assessment made in terms of section 81(1) of the Customs Act.
iii.) All vital information and supporting documents required for in depth scrutiny of value by Directorate General Valuation & PCA should be duly enclosed with the reference i.e. (i) legible copy of GD and invoice, (ii) comprehensive examination report, (iii) BL (iv) LC / Contract (v) laboratory test report (vi) catalogue/literature,(vii), representative sample, (viii) copies of correspondence with the importer, (ix) any other relevant document/information. The Group appraiser shall fill in the Annex-A of this Standing Order carefully and tick the documents being sent to the Directorate General Valuation & PCA, by affixing his signature on the Annex-A.
iv) The differential amount of duty and taxes between the declared value and provisionally assessed value must secured as per provisions of Section 81 of the Customs Act, 1969.
v) When a case of provisional assessment is referred to the directorate General of Valuation & PCA for determination of fair customs value, it shall be ensured that no case of import of identical goods within same time frame is assessed under section 80 of the Customs Act, 1969 till a ruling/advice is received from the Directorate General of Valuation & PCA in respect thereof.
vi) The Valuation Advice or the Valuation Rulings may be applied to identical / similar imports made "at or about the same time" strictly in accordance with the provisions of Section 25 of the Customs Act, 1969 and the rules made there under.
vii) The Additional Collectors shall ensure the compliance of the above laid down procedure and monthly review the progress of the cases referred to the Directorate General of Valuation for finalization and report in respect thereof shall be submitted to Collector A) accordingly.
Signed by
(MUSARRAT JABEEN)
COLLECTOR
babcdabcdabcdabcd