New customs values fixed on spray dispensing components

ISLAMABAD: Directorate General of Customs Valuation Karachi has fixed new customs values on the import of spray dispensing components (spray triggers, spray heads or trigger sprayers, aerosol valves and perfume pumps) from Korea, Taiwan, Thailand, Europe, USA, Canada and other origin.

The directorate has issued a valuation ruling number 2043 of 2026 on Monday.

A representation was received from the importers/ manufacturers, contending that the subject goods were being under-invoiced and requesting determination of customs values under Section 25A of the Customs Act, 1969 in line with prevailing international prices and market trends.

The concerns so raised were duly examined, and scrutiny of the import data revealed significant variations in the declared values of the subject goods, warranting fresh determination of customs values.

Accordingly, the Directorate initiated an exercise for re-determination of customs values in accordance with the relevant law and rules. Hearing notices were issued to the relevant stakeholders, and discussions and consultations were carried out with them to determine customs Values. The viewpoints of all stakeholders were examined in detail for the purpose of determining customs values under Section 25A of the Customs Act, 1969. Accordingly, they were requested to submit relevant import and cost-related documents in support of their respective positions.

M/s Naz Plastic Industries Pvt Ltd. maintained that the customs values should be determined on the basis of a cost-based methodology and requested that the Department take into account the prices of constituent materials, manufacturing costs, labour charges, utilities, overhead expenses, and reasonable value addition for the determination of customs values of the subject goods.

The data provided some reference; however, it was found that the same could not be solely relied upon due to absence of absolute demonstrable evidences of quantities and qualities. Information available was; hence, found incomplete. Subsequently, similar goods value method provided in Section 25(6) was examined for applicability to determine Customs value of subject goods.

However, Declared Values of similar goods had shown consistent variations. Hence, this method was also found inapplicable. Market enquiry as envisaged under Sub-Section (7) of Section 25 of the Customs Act, 1969 was also conducted but could only yield results to some extent because of variations in market prices. In line with statutory sequential order of section 25, Computed value method, as provided in Section 25 (8) of the Customs Act, 1969 was examined, but the same also could not be applied as the conversion cost from the constituent materials and allied expenses, in the country of export, were not available for manufacturing of the subject goods.

Copyright Business Recorder, 2026