ISLAMABAD: The Directorate General of Customs Valuation, Karachi, has fixed new Customs values for 11 different medical items/equipment being imported from China for the assessment of duties and taxes.
In this regard, the directorate has issued a fresh ruling number 2030 of 2025 to re-determine the values of the import of certain medical equipment.
The new Customs values have been fixed on the import of Alcohol Swab/Pad; Heparin Cap; Nebulizer Mask/Oxygen Mask; Nasal Oxygen Cannula / Tube; 3-way Stopcock without Tube; 3-way Stopcock with Tube (10 cm); Spinal Needle; Aneroid; Disposable Skin Stapler (Surgical); ECG Electrodes and 3ball Spirometer.
The new values are not applicable to international brands like, Omron, Rossmax, Certeza, Beurer, Citizen, Accu-chek, Certeza, Accusure, and B Braun, etc, even those being manufactured in China
Earlier, the Customs values of medical items/equipment were determined under section 25A of the Customs 1969 vide Ruling No.2020-2025. This Valuation Ruling was challenged under Section 25D before the Director General, Customs Valuation, Karachi, who passed an Order in Revision:
“ln view of the foregoing and keeping the observations in view, the impugned valuation Ruling No 2020/2025 is rescinded to the extent of the Customs values determined for certain goods listed. The respondent Directorate is directed to conduct a fresh valuation exercisein terms of Section 25A of the Customs Act, 1969, by recourse to the valuation methodology, prescribed in Section 25 of the Act. This exercise shall be carried out while taking into consideration the observation and a new valuation ruling shall be issued accordingly preferably within 04 (four) weeks’ time period after affording an opportunity to hear all stakeholders”.
Accordingly, meeting notices were issued to all relevant stakeholders, and the meeting was convened to re-evaluate the Customs values of the subject goods.
In addition to the values of items rescinded by the Director General, Customs Valuation, Karachi vide Order in Revision, the petitioner (importer) submitted an additional list of two items requesting revision of Customs values for those items since the 90-day time period had passed since the issuance of the Valuation Ruling No. 2020-2025.
During the proceedings, the stakeholder (importer) submitted relevant documents along with their proposed values, which were taken on record.
However, these valuation methods could not be applied as the data showed limited imports of identical and similar goods. Market inquiry 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 thesame 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 the manufacturing of Medical Items /Equipment. Finally, the Customs values of the subject goods have been determined under Section 25(9), read with Section 25(6), and Customs Rule of Customs Rules, 2001 which provides that the methods of valuation, to be employed under sub-section (9) of 25 of the Customs Act, 1969 may be inclusive of those laid down in sub-sections (l), (6), and (7) of the said section, but a reasonable flexibility in the application of suchwould be in conformity with the aims and provisions of sub-section (9) of that section, directorate added.
Copyright Business Recorder, 2025
