GOVERNMENT OF PAKISTAN
t" 6 "Irr DIRECTORATE OF VALUATION
CUSTOM HOUSE, LAHORE
C.NO: V-CusNaU69/2023-24/n3 Dated: -12-2024
The Collector of Customs, Collectorate of Customs: Exports (Karachi / Port Qasim), Airports (Islamabad
/Lahore / Karachi), Enforcement Hyderabad, Appraisement (Quetta / Taftan / Gwadar), Appraisement (
Lahore East / West), Appraisement Faisalabad, Sambrial (Sialkot), Enforcement ( Sargodha / Islamabad /
Quetta), Gilgit-Baltistan, Appraisement Peshawar, Enforcement (Peshawar / Dera Ismail Khan),
Appraisement Kohat.
DETERMINATION OF CUSTOMS / EXPORT VALUE OF KINO (VALUATION
RULING NO 4./2024)
In the exercise of powers conferred under Section 25A read with Section 25 (15) of the
th
Customs Act 1969, the Customs/Export value of Kino for the period 1 Dec 2024 to 15 May
2025 is determined as follows: -
Background of the Valuation Issue: FBR vide letter No 3(23)/S. Val & Audit/21, dated
18 -1- 2023 read with Ministry of Commerce letter F. No 1(10)/2023/AC (TP), dated 22-12-2023,
directed the Directorate of Valuation, Lahore to determine export value of some commodities.
Consequently, an exercise was initiated by the Directorate of Customs Valuation Lahore to
determine the said value in terms of Section 25A read with Section 25 (15) of the Customs Act,
1969.
Stakeholders' participation in determination of Customs/Exports value: Four
meetings were convened on 6-05-2024, 14-5-2024, 7-11-2024, and 29-11-2024 for participation
of major stakeholders including, representatives from Trade Development Authority (TDAP),
Federation of Pakistan Chambers of Commerce & Industry, All Pakistan Fruit & Vegetable
Exporters, Importers & Merchants Association (PFVA), and exporters of Kino. The issue
pertaining to the valuation of the sUbject item was deliberated upon in detail in the afore-referred
meetings. Proposals submitted by stakeholders for consideration were thoroughly analyzed. The
documents submitted by the staeholders, arguments submitted during the meeting, price trends
and exports data from PRAL were also examined for determination of customs export value of
`Kino'.
Method adopted to determine Customs/Exports value: Valuation provisions under
Section 25 (15) of the Customs Act, 1969 were followed to determine export value that included
export data, market survey, international market trends and documents submitted by stakeholders.
Customs Export Value for Kino— hereinafter specified shall be applied as the Minimum
Export Price: -
No Description PCT Proposed PCT Origin Export FOB
Code for WeBOC Value (USD/MT)
(1) (2) (3) (4) (5) (6)
Mandarins (including 0805.1100 0805.2100.1000 Pakistan 410
1 tangerines and satsumas)
2 Kino 0805.2910 0805.2910.1000 Pakistan 410
3 Other 0805.2990 0805.2990.1000 Pakistan 410
Afghanistan — B & C Grade only*
Mandarins (including 310
4 0805.2100 0805.2100.1000 Pakistan
tangerines and satsumas)
5 Kino 0805.2910 0805.2910.1000 Pakistan 310
6 Other 0805.2990 0805.2990.1000 Pakistan 310
*A Grade Exports to Afghanistan to be made at values specified at Sr. 1 to 3
In cases where declared / transaction values are higher than the Customs values determined
in this Valuation Ruling, the assessing officer shall apply those values in terms of Section 25 A of
the Customs Act, 1969.
Validity of this Valuation Ruling: The values determined vide this Ruling shall be the
applicable Customs value for assessment of subject export goods until and unless it is rescinded
or revised by the competent authority in terms of Sub-Section (4) of Section 25A of the Customs
Act, 1969.
Revision of the value determined vide this Valuation Ruling: (i) This Valuation Ruling
is appealable under the law and a revision petition may be filed against this Ruling, under Section
25D of the Customs Act, 1969, within 30 days from the date of issue of this ruling before the
Director General, Directorate General of Customs Valuation, 7th Floor, Custom House, Karachi.
The Collectors of Customs may ensure that the values given in the Valuation Ruling for
the given description of goods are applied by the staff concerned without fail. Any anomaly
observed may be brought to the notice of this Directorate immediately. Customs values determined
in the Valuation Ruling are for the description and specification as mentioned in the above table.
HS codes are mentioned for illustrative purposes so that Valuation Ruling's values are
made accessible to the assessing officer. The assessment shall be finalized based on correct
classification after fulfilling requisite formalities related to exportability or any other aspect
required thereon. In addition to this, it is further necessary to verify that there is no mis-declaration
of any sort or violation of the Export Policy Order or section 15 of the Customs Act 1969 or any
other law in vogue therein. In careCollectorate(s) observe any change in the values of the exported
goods and consider it necessary to amend this Valuation Ruling, they may send their proposal
immediately to this Directorate along with justification for further necessary action.
Jr.-- a ---A--
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(Muneeza Majeed)
Director
Copy for information to:
Member Customs (Policy) / (Operations), Federal Board of Revenue, Islamabad.
The Director General, Directorate General of Customs Valuation, Custom House, Karachi.
The Director General, Directorate General of Reforms & Automation, Karachi.
The Chief Collector of Customs, Exports, Custom House, Karachi.
The Chief Collector of Customs, Appraisement (Central), Custom House Lahore.
The Chief Collector of Customs, Appraisement, Baluchistan, Custom House, Quetta.
The Chief Collector of Customs, Appraisement, Khyber PalchtunIchwa, Custom House, Peshawar.
The Director General, PCA& Internal Audit, Karachi.
I.
The Director General, Transit Trade, Custom House Karachi
The Director, Directorate of Customs Valuation, Karachi, for uploading in One Customs &WEBOC database
system.
All Pakistan Fruit & Vegetable Exporters, Importers & Merchants Association (PFVA), Karachi.
The Chairman (Valuation Committee), FPCC&I, Federation House, Clifton, Karachi.
The Chambers of Commerce & Industry, Islamabad, Karachi, Lahore, Peshawar, Quetta, Gilgit Baltistan, Hyderabad,
Sialkot, and Sargodha.
The Webmaster, Federal Board of Revenue, Islamabad.
Guard File.
(Muneeza Majeed)
Director
