Government Of Pakistan
Model Customs Collectorate of Appraisement-East
Custom House, Karachi.
No.958/KAPE/Gr.III/15 Dated: Nov, 11th, 2015.
SUB: DIMINISHING OF CUSTOMS VALUE OF SUIT CASES (SOFT AND HARD) IN ASORTED SIZES.
A consignment declared to consist of “SKD Suit Cases” was checked and it was found that importer had tried to deceive the customs by removing handles and locks from the suit cases in order to avoid application of Valuation Ruling and evade duties and taxes. It has been found that the Suit Case Handles and Locks and / or sometimes Trolley Handle Wheels, Locks are also placed in the suit case or separate cartons in order to get the values diminished substantially from the valuation ruling. Hence the importer tried to clear “Complete Suit Case Sets (Hard)” by declaring them as “SKD Suit Cases”. The clearance data of such hard suit cases reveals that assessments are being made on the values that are found to be lower than the cost of raw-material. This practice leads to inappropriate classification and assessment and results in the loss of legitimate revenue to the exchequer.
2. Scrutiny of the clearance data has also revealed that similar clearances are taking place through other Collectorates as well. The Collectorates, therefore, may like to take necessary corrective action in this regard.
Signed by
(ABDUL MAJID YOUSFANI)
Collector
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