GOVERNMENT OF PAKISTANDIRECTORATE GENERAL OF CUSTOMS VALUATION

CUSTOM HOUSE KARACHI******

RULING U/S 2S-A NO. J, I.;rNo.Misc/4112007-Il Dated 05-04-2010

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The Collectors of Customs, Model Customs Collectorates (Appraisement! PaCCS/Port Qasim/ Preventive), Karachi! Lahore/ Sambriall Faisalabad/ Multan/ Islamabad/Hyderabad/ Quetta/ Peshawar.

Subject: DETERMINA TION OF VALUES OF HAIR CARE, TOOTH PASTEAND FACE COSMETIC PRODUCTS UNDER SECTION 25A OFTHE CUSTOMS ACT, 1969

Valuation Rulings determining the values of Cosmetics & Toiletries under

Section 25A of the Customs Act, 1969, were issued vide S.No.25-A-61 & 62, dated

19.12.2007 and 04-01-2008 respectively. Since the said rulings are more than two years

old, international market price trend has changed and some complaints were also

received an exercise to re-determine the value was initiated. Meetings were schedules

on 30.07.2009, 20.08.2009, 07.09.20009, 17.09.2009, 0l.10.2009, 08.10.2009 &

l3.10.2009 inviting individual complainants and other stakeholders but only the

importers of cosmetics and toiletries from China attended the same. Since the issue

cannot be kept pending indefinitely, therefore, it was decided to determine values on

the basis of available information.

2. Import data was scrutinized which indicates that import of instant goods is

limited to a few items and importers thereof are usually multinationals. It was,

therefore, necessary to conduct local market enquiry as envisaged under Section 25(7)

of the Customs Act, 1969, to ascertain values of whole spectrum of these goods.

Keeping in view the import data and market inquiry finding, flexible method of value

determination as laid down under Section 25(9) of the Customs Act, 1969, has been

adopted and values of instant goods have been arrived at as under: -

Tariff Customs ValuesS.No. H.S.Code

DescriptionItem Description Origin (C&F)

in US$

(1) (2) (3) (4) (5) (6)

1 3304.9120 ---Talcum Powder Per dozen Per kg

(i) Baby PowderAll origins 3.57 1.49

Johnson 200gm

(ii) Baby PowderAll origins 2.31 1.92

Johnson 100gmBaby Powder· -

(iii)Johnson 500gm

All origins 7.14 1.19

Baby Powder, Baby Care I(iv) FAI Charlie I Baby Nice I All origins 0.79 1.31

Denim I Paris 50gm

2 3304.9910---Face and Skin

Creams and Lotion

(i) Lightening CreamAll origins 110.64 92.20

Guinot 100mi

Body Lotion(ii) (Denim I Revlon/ Paris I All origins 2.10 1.75

Herball Palmolive) 100miBody Lotion 100mi

(iii) (Brands other than China 1.57 1.31

C1 mentioned at entry above)

(iv) Body LotionAll origins 3.15 1.75

Nivea 150ml

(v) Cream Noxzerna 2.5gm All origins 13.12 437.50~STO~8 Cream

~ KARACHI)~ I) (vi) Pixy-51 Herbal! Soft Skinl All origins 3.15 1.31

~ ~Skin Care 200gm

dJO * ~ Face Cream 200gm.~(vii) (Brands other than China 2.52 1.05

mentioned at entry above)

(viii) Body LotionAll origins 11.95 13.27Oil ofOlay 75gm

(ix) Cleansing CreamAll origins 21.69 9.04Etude 200gm

(x) Toning LotionAll origins 126.38 21.06

Guinot Moist Rich 500ml

(xi) CleanserAll origins 15.22 6.96Noxzerna 6.5oz

(xii) Cream All origins 3.76 3.13Deep heat 100ml

3 3304.9920---Tonics and Skin

Food

(i) Tonic Neck GelAll origins 134.19 111.82

Guinot 1001111I

;;..

r (ii)Cleansing Milk All origins 119.45 19.91Guinot Moist Rich 500ml

(iii)Cleansing Milk

All origins J 34.19 22.36Guinot Refreshing 500mlFace Cream

(iv) Fair & Lovely All origins 6.30 LO.50Multivitamins 50gm

4 3304.9990 =-Others

(i)Facial Foam

AII~rigins 13.65Pond's ACNE Care 50gm

22.75

Face Mask

(ii)(Avon/Every Youth

All origins 3.15 1.31/Paris/Soft Skin/So

Soft/Skin Glow)200gmFace Mask

(iii)200gm

China 2.52 1.05(Brands other than

mentioned at entry above)

5 3305.1000 -Shampoos

Shampoo 200ml(Herbal Essence, Tirnotei

(i)/ Sunsilk / H&S / Dove /

All origins 4.20 1.75Palmolive / PH-7 / Wash

"71 11 & Go / Organics /::....... Imperial Leather / Lux)

{3~

Shampoo 200ml(ii) (Brands other than China 3.28 1.36

o AAAAC\1\ mentioned at entry above)I-

W~ (iii)Shampoo & Conditioner All origins 28.77 3.19

Oi/O •. ~ Finesse 2 in I 75 Iml--- Suave(iv) Shampoo 6651111

All origins 12.73 L.59

(v)Johnson Baby Shampoo

All origins 10.60 1.76500ml

6 3305.3000 -Hair lacquers

Hair Spray(Silvikrin/ Palmolive/

(i) Nova! Doil/ Romani All origins 4.46 1.86/Sweetl Touch/ FA/

Denim) 200ml7 3305.9010 ---Cream for hair

Hair Cream

(i)(Bryl Cream HC Protein

All origins 3.L5 3.50Plus, HC Anti Dandruff,HC Aloevera) 75 ml

8 3305.9020 ---Dyes for Hair

(i)Hair Coat Brand Spray

All origins 1.55 1.5285ml

Preparations for

9 3305.9090use on the hair -

other:

l (---others)

3

'1

r Hair Oil(i) (Vaseline 1 Livonl Set Wet All origins 4.72 1.31

Silvikirin) 300mlConditioner 200ml, (Herbal Essence, Timotei

(ii)1 Sunsilk 1 H&S 1 Dove 1 All origins 4.20 1.75Palmolive / PH-7 1 Wash

& Go 1 Organics 1Imperial Leather 1 Lux)

Conditioner 200ml(iii) (Brands other than China 3.27 1.36

mentioned at entry above) -

(iv)Conditioner Finesse All origins 12.35 2.32

443ml

(v)Conditioner Suave

All origins 12.73 1.59665ml

(vi)Volurnizing Mouse

All origins 22.26 9.37Finesse 1989m

Hair Gel(vii) Bryl Cream Gel Wet look All origins 4.49 2.49

Ci~150ml

Hair Gel(viii) Bryl Cream Gel Aloevera All origins 5.75 2.28

210 ml

{J)W~

~

Hair Gel(Silvikrinl Palmolivel~8 (ix) Nova/ Doill Romani All origins 2.36 1.57~ KARACHI,O*~~ Gatsby/Sweet/ Touch!

FAIDenim) 125ml- Oxide Liquid(x)

Well a Brand 60mlAll origins 5.52 7.67

(xi)Oxide Water

All origins 1.43 1.49Wella 80ml

10 3306.1010 -Dentifrices:--- Tooth paste

Tooth Paste 160m1(Pepsodant 1 Signal 21

(i)Close-up 1 Aimer 1 All origins 2.52 1.31

Aquafresh Whitening 1Dentiment/ Ricodent/

Spearmint)Tooth Paste

(ii)160ml

China 1.81 0.94(Brands other than

mentioned at entry above)-Pre-shave, shaving

11 3307.1000 or after-shavepreparations

r (i)After Shave

All origins 14.21 11.84Nivea 100mi

After Shave(SittenderilT ISI CW

Blue I Hucoby Hugol Pink(ii) IGuccil Limanil Gambit All origins 3.15 2.62

C02/SKlShow Man! OneMan Showl Forever! PoloBlack! CD Roma) 100mi

Shaving Gel 1989m ..

(FAlDeniml Sliken Style/ -(iii)

Bruit laid Spicel SetwetAll origins 4.20 1.77

Bruit)

(iv)Shaving Cream 432ml

All origins 9.08 1.75(Nivea I Deniml FA)

(v)Shaving Foam 200ml

All origins 4.20 1.75(Nivea I Denim I FA)

-Organic surface-active products and

preparation forwashing the skin, in

12 3401.3000 the form of liquidor cream and put

~

up for retail sale,whether or notcontaining soap

Whitening Moisturizing

tE ~(i) Exfoliation All origins 11.55 3.85

Dove 250mlt) (ii)Facial Wash Nivea Visage

All origins 19.34 10.74.~J Purifying 150ml

~*~ W Shower Gel- (iii)(Silvikrin! Palmolive I

All origins 6.30 1.05Rexona I Sun Star I

Denim I Cool Blue) 500ml

(iv)Face Wash

All origins 10.33 6.62Dove 130ml

(v)Water Fall Face Wash

All origins 18.07 7.53Etude 200mlFace Wash

(vi)(A vonl Ever Youth! Paris

All origins 2.36 1.31I Soft Skin! So Soft! Skin

GlOW) 150mlFace Wash 150ml

(vii) (Brands other than China 1.89 1.05mentioned at entry above)

s:

3. Accordingly these values are hereby determined under Section 25A of the Customs

Act, 1969. All the Customs Clearance Collectorates are advised to finalize assessment on the

values mentioned above. For customs purposes, these values are inclusive of cost of containers

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which are treated as being one with goods and cost of packing. These values shall remain valid

until revised. However, if the invoice value is higher then such higher value shall be adopted for

assessment purpose. If any origin in is not men~ioned, the nearest country/region shall be

considered for assessment.

( MUHAMMAD IBRAHIM VIDIRECTOR

Copy for information to : -

I. S.A to Chairman, Federal Board of Revenue, Islamabad.2. Member (Customs), Federal Board of Revenue, Islamabad.3. Chief Collectors of Customs (North/South), Lahore/Karachi.4. Director General of intelligence Investigation, Islamabad.5. Director General of Customs Valuation, Karachi.6. Director General of Post Clearance Audit, Karachi.7. The Director of Intelligence Investigation, Karachi/ Lahore/Islamabad.8. The Deputy Director (Hqrs.), Directorate General of Customs Valuation, Karachi, for

uploading in One Customs, PaCCS & PCVaG on the date of issue of this ruling.9. Federation of Pakistan Chambers of Commerce & Industry, Karachi.10. Karachi Chamber of Commerce & Industry, Karachi.II. Karachi Customs Agents Group, Karachi.12. Guard File.

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