(This Ruling has been revised / superseded vide Valuation Ruling No.

1598/2022 dated 04-02-2022)

***
GOVERNMENT OF PAKISTAN
DIRECTORATE GENERAL OF CUSTOMS VALUATION
CUSTOM HOUSE KARACHI
*****
The Collectors of Customs, Model Customs Collectorates, Appraisement (East / West) / Port Muhammad
Bin Qasim / Export (Karachi / Port Qasim) / JIAP, Karachi / Preventive, Karachi / Lahore (Appraisement /
Preventive) / Sambrial (Sialkot) / Faisalabad / Multan / Islamabad / Hyderabad / Quetta (Appraisement /
Preventive) / Peshawar (Appraisement / Preventive) / Gawadar / Gilgit-Baltistan.
DETERMINATION OF CUSTOMS VALUES OF STATIONERY ITEMS
UNDER SECTION 25-A OF THE CUSTOMS ACT, 1969
(VALUATION RULING No. 1407/2019)
No. Misc/11/2013-VII/2545 Dated: 2nd November, 2019
In exercise of the powers conferred under Section 25-A of the Customs Act, 1969, the Customs values
of Stationery Items are determined as follows:-
2. Background of the valuation issue: Customs values of Stationery Items were earlier determined
through Valuation Ruling No. 1379/2019 dated 27-06-2019. The Federal Board of Revenue issued CGO No.
15/2019 & 17/2019 dated 13-09-2019 and 19-09-2019 respectively wherein Unit of Measurement (UOM) of a
number of commodities including Stationery Items (Pencils crayons etc) This necessitated issuance of new
ruling to cover UoM of said items to bring those in low with said CGO was changed from Kilograms to Unit
(Per Piece) for the purpose of assessment. Moreover, a number of representations were received in this
Directorate General that the values of subject goods needs re-determination of values. Keeping in view the
above facts, an exercise to determine the customs values of the subject goods under section 25A of the
Customs Act 1969.
3. Stakeholders' participation in determination of values: Meeting with stakeholders was convened
on 29-10-2019 which was attended by different stakeholders and importers, the participants were requested to
submit following documents before or during the course of meeting so that customs values could be
determined:-
i) Invoices of imports during last three months showing factual value.
ii) Websites, names and E-mail addresses of known foreign manufacturers of the item in
question through which the actual current value can be ascertained.
iii) Copies of Contracts made / LCs opened during the last three months showing the value of
item in question.
iv) Copies of Sales Tax Invoices issued during the last four months showing the difference in
price (excluding duty and taxes) to substantiate their contentions.
4. The modus operandi of converting the values from kilograms to unit basis was discussed and, it was
unanimously agreed that list prices published, particularly for Lead Pencil would be taken in to account and
after deducting agreed margins of profit values would be determined on number basis. This way the dispute of
weight per gross, in earlier Valuation Ruling, would also be resolved.
5. Method adopted to determine Customs values: Custom Valuation methods given in Section 25 of
the Customs Act, 1969 were applied in sequential order to address the valuation issue at hand. Transaction
value method under Sub-Section (1) of Section 25 of the Act ibid was found inapplicable because requisite
information under the law was not available. Identical and similar goods valuation methods provided in Sub-
Sections (5) and (6) of Section 25 of the Customs Act, 1969 provided some reference values but due to wide
variation and suppressed declarations, the same could not be relied upon. In the sequential order this office
then resorted to conduct a market inquiry and, consequently, Deductive Value Method under Sub-Section (7)
of Section 25 of the Customs Act, 1969, was applied to arrive at the assessable Customs values of the subject

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goods, being most appropriate for the purpose. All the information together was evaluated and analyzed for
the purpose of determination of customs values.
6. Customs Values for Stationery Items: Stationery Items hereinafter specified, shall be assessed to
duty/taxes on the Customs values given against them in the Table below:-
Sr. Description of Goods PCT Proposed PCT Origin Customs Values
No. (C&F) US$/Pc
1. Ball Point pens (Excluding Gel 9608.1000 9608.1000.1000 China 0.09/Pc
Pen and Roller Pen) 9608.1000.1100 Europe/ Japan/ 0.13/Pc
USA/ Canada
9608.1000.1200 Other Origins 0.11/Pc
2. Markers all types (Except paint 9608.2000.1000 China 0.17/Pc
and drawing markers) 9608.2000.1100 Europe/ Japan/ 0.35/Pc
9608.2000
USA/ Canada
9608.2000.1200 Other Origins 0.26/Pc
3. Paint & Drawing Marker 9608.2000.1300 China 0.33/Pc
9608 .2000.1400 Europe/ Japan/ 0.63/Pc
9608.2000
USA/ Canada
9608.2000.1500 Other Origins 0.48/Pc
4. Highlighters 9608.2000.1600 China 0.16/Pc
9608.2000.1700 Europe/ Japan/ 0.26/Pc
9608.2000
USA/ Canada
9608.2000.1800 Other Origins 0.23/Pc
5. Fine Liner Pens (Low end/ 9608.2000.1900 China 0.16/Pc
Unknown brands) 9608.2000.2000 Europe/ Japan/ 0.28/Pc
9608.2000
USA/ Canada
9608.2000.2100 Other Origins 0.18/Pc
6. Fountain Pen with Plastic 9608.3000.1000 China 0.18/Pc
Cap (Low end/ unknown 9608.3000.1100 Europe/ Japan/ 0.47/Pc
9608.3000
brands) USA/ Canada
9608.3000.1200 Other Origins 0.28/Pc
7. Roller Pen (Low end/ Unknown 9608.2000.2200 China 0.26/Pc
brands) 9608.2000.2300 Europe/ Japan/ 0.38/Pc
9608.2000
USA/ Canada
9608.2000.2400 Other Origins 0.33/Pc
8. Gel Pen (Low end/unknown 9608.2000.2500 China 0.16/Pc
brands) 9608.2000.2600 Europe/ Japan/ 0.28/Pc
9608.2000
USA/ Canada
9608.2000.2700 Other Origins 0.23/Pc
9. Fiber Tip Coloring Pen with 9608.2000.2800 China 0.08/Pc
water base ink for student 9608.2000.2900 Europe/ Japan/ 0.14/Pc
use excluding Fine Liner USA/ Canada
Pen, Permanent Markers, 9608.2000 9608.2000.3000 Other Origins 0.11/Pc
White Board Markers,
Highlighters & Gel Pen etc.
(Low end/unknown brands)
10. Pen with Tips on Both Sides 9608.2000.3100 China 0.17/Pc
(Low end/unknown brands) 9608.2000.3200 Europe/ Japan/ 0.32/Pc
9608.2000
USA/ Canada
9608.2000.3300 Other Origins 0.26/Pc
11. Fountain Pen with Metal cap 9608.3000.1000 China 0.24/Pc
(Low end/unknown brands) 9608.3000 9608.3000.1100 Europe/ Japan/ 0.56/Pc
USA/ Canada

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 9608.3000.1200 Other Origins 0.37/Pc
12. Colour Pencils in Cardboard Box 9609.1000.1000 China 0.0150Pc
Packing (Half size) 9609.1000.1100 Other Origins 0.0225/Pc
13. Color Pencils in Metal Box 9609.1000.1200 China 0.0215/Pc
Packing (Half size) 9609.1000.1300 Other Origins 0.0311/Pc
14 Color Pencils in Cardboard Box 9609.1000.1400 China 0.0294/Pc
Packing (Full size) 9609.1000.1500 Other Origins 0.0426/Pc
15 Color Pencils in Metal Box 9609.1000.1600 China 0.040/Pc
Packing (Full size) 9609.1000 9609.1000.1700 Other Origins 0.0556/Pc
16 Black Lead Pencils with or 9609.1000.1800 China 0.024/Pc
without rubber tip in bulk packing Other Origins 0.036/Pc
17 Black Lead Pencils with or 9609.1000.1900 China 0.026/Pc
without rubber tip in retail 9609.1000.2000 Other Origins 0.039/Pc
packing
18 Raw Pencils (8 lack Lead) 9609.1000.2100 All Origins 0.022/Pc
Without Polish / Paint
19 Crayons 9609.1000.2200 China 0.32/packet 12
small piece
Other Origins 0.38/packet 12
small piece
9609.1000
9609.1000.2300 China 0.46/packet 12
Large piece
9609.1000.2400 Other Origins 0.56/packet 12
Large piece
20 Oil pastels 9609.1000.2500 China 0.32/packet 12
small piece
9609.1000.2600 Other Origins 0.38/packet 12
small piece
9609.1000
9609.1000.2700 China 0.46/packet 12
Large piece
9609.1000.2800 Other Origins 0.56/packet 12
Large piece
21 Writing/Drawing Board 9610.0000 9610.0000.1000 China 0.65/ small size
(Black/White 9610.0000.1100 Other Origins 1.10 Large size
7. In cases where declared/transaction values are higher than the Customs values determined in this
Ruling, the assessing officers shall apply those values in terms of Sub-Section (1) of Section 25 of the
Customs Act, 1969. In case of consignments imported by air, the assessing officer shall take into account the
differential between air freight and sea freight while applying the Customs Values determined in this Ruling.
8. Validity of this Valuation Ruling: The value determined vide this Ruling shall be the applicable
Customs value for assessment of subject imported goods until and unless it is rescinded or revised by the
competent authority in terms of Sub-Sections (1) or (3) of Section 25-A of the Customs Act, 1969.
9. Review of the value determined vide this Valuation Ruling: A review petition may be filed against
this Ruling, as provided under Section 25-D of Customs Act, 1969, within 30 days from the date of issue,
before the Director General, Directorate General of Customs Valuation, 7th Floor, Custom House, Karachi.
10. The Collectors of Customs may kindly ensure that the values given in the Ruling for the given
description of goods are applied by the concerned staff without fail. Any anomaly observed with respect to
PCT may kindly be brought to the notice of Directorate General immediately.
11. This ruling supersedes Valuation Ruling No. 1379/2019, dated 27-06-2019.

(SHAFIQUE AHMAD LATKI)

Director

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Copy for information to:-
1. The Member (Customs, Operations). F.B.R., Islamabad.
2. The Director General, Customs Valuation, Custom House, Karachi.
3. The Chief Collector of Customs, South (Appraisement), Custom House, Karachi.
4. The Chief Collector of Customs, South (Enforcement), Custom House, Karachi.
5. The Chief Collector of Customs (Central), Lahore.
6. The Chief Collector of Customs (North), Islamabad.
7. The Chief Collector of Customs, (Enforcement), Custom House, Quetta.
8. The Director General, Intelligence and Investigation-FBR, Islamabad.
9. The Director General, Post Clearance Audit (PCA) & Internal Audit, Karachi.
10. The Directors, Intelligence & Investigation, Karachi / Lahore / Islamabad / Quetta / Peshawar/
Faisalabad.
13. The Director, Directorate General of Customs Valuation Custom House, Lahore.
14. The Deputy Director (HQ), Directorate General of Customs Valuation, Karachi, for uploading in One
Customs & WeBOC database system.
15. The Chairman (Valuation Committee), FPCC&I, Federation House, Clifton, Karachi.
16. The Chambers of Commerce & Industry, Karachi, Lahore, Islamabad, Hyderabad, Quetta &
Peshawar.
17. The Karachi Customs Agents Group, Bohri Road, Karachi.
18. The Webmaster, Federal Board of Revenue, Islamabad.
19. Guard File.

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