GOVERNMENT OF PAKISTAN
REVENUE DIVISION
CENTRAL BOARD OF REVENUE
NOTIFICATION
Islamabad,
the 24th December, 1999
CUSTOMS
S.R.O.1369(I)/99.- In exercise of the powers conferred by
section 219 of the Customs Act, 1969 (IV of 1969), read with section 25 thereof,
the Central Board of Revenue is pleased to make the following rules to regulate
the valuation of imported goods for levy of customs-duties and other taxes,
namely:-
CHAPTER
I.- PRELIMINARY
1. Short
title, commencement and application.-
(1) These rules
may be called the Customs Valuation (Determination of Value of Imported Goods)
Rules, 1999.
(2) These shall come into force with effect from the 1st
January, 2000.
(3) These shall apply to the goods imported or for which bill
of entry is filed on or after the date of coming into force of these rules.
2. Definitions.- In these rules, unless there
is anything repugnant in the subject or context,-
(a) "Act"
means the Customs Act, 1969 (IV of 1969);
(b) "appropriate
officer", in relation to any function to be performed under these
rules, means the officer of customs to whom such functions have been assigned by or under the Act and
includes officers superior to him;
(c) "at or about
the same time" means within ninety days prior to the importattion or
within ninety days after the importation of goods being valued;
(d) "buying
commissions" means fee paid and declared in the bill of entry by an
importer to his agent for the service of representing the importer abroad in
the purchase of the goods being valued;
(e) "commercial
level" means the level of the transaction at which a sale is concluded
and includes the sales before and after importation of the goods for example,
sales conducted between a manufacturer and a wholeseller, or between a wholeseller
and a retailer, or between a retailer and a customer;
(f) "family"
means a group of persons related to each other by marriage, blood or law or
adoption and includes all descendants of a common progenitor;
(g) "general
expenses" includes direct and indirect costs of marketing the goods
after importation;
(h) "produced"
includes goods grown, manufactured and mined; and
(i) "related
persons", for the purposes of these rules, means such persons only
if--
(i) they are officers or directors of
one another's business;
(ii) they are legally recognized partners
in business;
(iii) they are employer and employee;
(iv) one of them directly or indirectly
controls the other;
(v) both of them are directly or
indirectly controlled by a third person;
(vi) together they directly or indirectly
control a third person; or
(vii) they are members of the same family;
(viii) any person who directly or indirectly
owns, controls or holds five per cent or more of the outstanding voting stock
or shares of business of both or each of such related persons;
Explanation I.- The terms
"persons" also includes legal persons;
Explanation II.- Persons
who are associated in the business of oneanother and that one is the sole agent
or sole distributor or sole concessionnaire, however described, of the
other, shall be deemed to be related for the purpose of these rules, if they
fall within the criteria hereinbefore specified for related persons.
Explanation III.- One
person shallbe deemed to control another when the former is legally are
operationally in position to exercise restraint or direction over the other.
CHAPTER II.-
GENERAL
3. Declaration by the importer.- The importer, or his agent,
shall furnish --
(a) a declaration disclosing full and accurate details
relating to the value of imported goods; and
(b) any other statement, information or document as
considered necessary by the appropriate officer for determination of the value
of imported goods under the Act and these rules, and the Act.
4. Burden
of proof.- (1) Where the appropriate officer has reason to
doubt the truth or accuracy of the particulars or of docuemnts produced in
support of the declaration, such officer may ask the importer to provide
further explanatin, including documents or other evidence.
(2) If, after receiving information refered to in such rule
(1) or in the absence of a response, the appropriate officer still has
reasonable doubts about the truth or
accuracy of the declared value, it may be deemed that the customs value of the
imported goods cannot be determined under the provisions of sub-section (1) of
section 25 of the Act.
(3) When a final decision is made, the appropriate officer
shall communicate to the importer in writing his decision and the grounds
therefor.
5. Prohibited
methods.- Where the value
of imported goods cannot be determined under sub-section (1), (5), (6), (7) and
(8) of section 25 of the Act, the customs value shall be determined on the
basis of data of imports available with the Customs Department. However no value shall be determined under
these rules ont he basis of --
(i) the selling price of the identical goods produced in
Pakistan;
(ii) the price of the goods in the domestic market of the
country of origin except after allowing deduction of local taxes and profits at
each level of sale in the country or
exportations;
(iii) arbitrary or fictitious values; or
(iv) the minimum customs values, except those notified under
sub-section (4) of section 25 of the Act.
6. Rights
of customs.- Nothing
contained in these rules shall be construed as restricting, or calling in
question, the right of the appropriate officer to satisfy himself as to the
truth or accuracy of any statement, information, document or declaration
presented for valuation purposes by or on behalf of the importer under the Act
and rules made thereunder.
7. Rights
of importer.- (1) Whenever the appropriatte officer is unable
to accept the transaction value without further inquiry, he shall give the
importer an opportunity to supply such further detailed information as may be
necessary to enable him to examine the circumstances surrounding the sale.
In this context, the appropriate officer of customs shall examine
relevant aspects of the transaction, including the way in which the buyer and seller organize their commercial
relations and the way in which the price in question was arrived at, in order
to determine whether the relationship
influenced the price. Where it can be
shown that the buyer and seller, although related under the provisions of
clause (i) of rule 2, buy from and sell
to each other as if they were not related, this would demonstrate that the
price had been settled in a manner consistent with
the normal pricing practice of the concerned industry or with the way the
seller settles prices for sales to buyers who are not related to him, this would demonstrate that the
price has not been influenced by the relationship.
(2) Where it is shown that the price is adequate to ensure
recovery of all costs plus a profit which is representative of the firm's
overall profit realized over a representative period of time, for example, on
an annual basis, in sales of goods of the same class or kind, this would
demonstrate that the price had not been influenced.
CHAPTER III.-
PRIMARY METHOD OF VALUATION
8. Price
actually paid or payable.- (1) The price actually paid or payable is the
total payment made or to be made by the buyer to or for the benefit of the
seller for the imported goods. The
payment need not necessarily take the form of a transfer of money. It may be made by way of letter of credit or
negotiable instruments, or by cash or credit or partly by cash and partly by
credit and may be made directly or indirectly.
As example of an indirect payment would be the settlement by the buyer,
whether in whole or in part, of a debt owned by the seller.
(2)
Activities undertakne by the buyer on his own account,
other than those for which an adjustment is provided in sub-section (2) of
section 25 of the Act are not considered to be an indirect payment to the
seller, even though they might be regarded as of benefit to the seller. The costs of such activities shall not,
therefore, be added to the price actually paid or payable in determining the
value of imported goods.
(3) The customs value of imported goods shall not include the
following charges or costs, provided that they rae distinguished from the price
actually paid or payable for the imported goods, namely:-
(i) charges for construction, erection,
assembly, maintenance or technical assistance undertaken after importation of
imported goods such as industrial plant, machinery or equipment;
(ii) the cost of transport after
importation; and
(iii) duties and taxes in Pakistan.
(4) The price actually paid or payable refers to the price of
the imported goods. Ths the flow of
dividends or other payments from the buyer to the seller, which do not relate
to the imported goods,, shall not be part of the customs value.
9. Restriction
which do not affect value.- Among
restrictions which would not render a price actually paid or payable
unacceptable are restrictions which do not substantially affect the value of
the goods. An example of such
restrictions would be the case where a seller requires a buyer of automobiles
not to sell or exhibit them prior to a fixed date which represents the
beginning of a model year.
10. Restriction
which afect value.- If the
sale or price is subject to some conditions or considerations for which a value
cannot be determined with respect to the goods being valued, the transaction
value shall not be acceptable for customs purposes. For examples:-
(a) the seller establishes the price of the imported goods on
condition that the buyer will also buy other goods in specified quantities;
(b) the price of the imported goods is dependnet upon the
price, or prices, at which the buyer of the imported goods sells other goods to
the seller of the imported goods; or
(c) the price is established on the basis of a form of
payment extraneous to the imported goods, such as where the imported goods are
semi-finished goods which have been provided by the seller on condition that he
will receive a specified quantity of the finished goods.
Explanation.-
Conditions or considerations relating to the productin or marketing of
the imported goods shall not result in rejection of the transaction value. For example, the fact that the buyer
furnishes the seller with engineering and plans undertaken in Pakistan shall
not result in rejection of the transactin value. Likewise, if the buyer undertakes on his own account, even though
by agreement with the seller, activities relating to the marketing of the
imported goods, the value of these activities shall not be part of the value of
imported goods nor shall such activities result
in rejection of the transaction value.
11. Transaction
value acceptable in case of related parties.- Where the buyer and seller are related, circumstances
surrounding the sale shall be examined and the transaction value shall be
accepted as the customs value of imported goods provided that the relationship
did not influence the price. Where the
appropriate officer has no doubts about the acceptability of the price, it may
be accepted without requesting further information from the importer. For example, the appropriate officer may
have previously examined the relationship, or he may already have detailed
information concerning the buyer and the seller, and may already be satisfied from
such examination or information that the relationship did not influence the
price.
CHAPTER IV.-
SECONDARY METHODS OF VALUATION
12. Transaction
value of identical goods.- (1) In applying
sub-section (5) of section 25 of the Act, appropriate officer shall, wherever
possible use a sale of
identical goods at the same commercial level and in substantially the same
quantities as the goods being valued.
Where no such sale is found, a sale
of identical goods that takes place under any one of the following conditions
may be used, namely:-
(i) a sale at the same commercial level
but in different quantities;
(ii) a sale at different commercial level
but in substantially the same quantities; or
(iii) a slae at a different commercial level
and in different quantities.
(2) Having found a sale under any one of the conditions
referred to in sub-rule (1), adjustments shall then be made, as the case may
be, for the following,
namely:-
(i) quantity factors only;
(ii) commercial level factors only; or
(iii) both commercial level and quantity
factors.
(3) For the purposes of sub-section (5) of sectin 25 of the
Act, the transaction value of identical imported goods means a value, adjusted
as provided for in clauses
(a), (b) and (c) of sub-section (5) of that section, which has already been
accepted under sub-section (1) of the said section 25.
(4) A condition for adjustment because of different
commerecial levels or different quantitites shall be that such adjustment,
whether it leads to an increase or a
decrease in the value, be made only on the basis of demonstrated evidence that
clearly establishes the reasonableness and
accuracy of the adjustment, e.g., valid price lists containing prices
referring to different levels or different quantities. As an example of this, if the imported goods
being valued consist of a shipment of ten units and the only identical goods
for which a transactioin value exists involved a sale of five hundred units,
and it is recognized that the seller grants quantity discounts, the required
adjustment may be accomplished by resorting to the seller's price list and
using that price applicable to a sale of ten units. This does not require that a sale had to have been made in
quantities of ten as long as the price list has been established as being bona
fide through sales at other quantities.
13. Transaction
value of similar goods.- (1) In apply sub-section (6) of section 25 of
the Act the appropriate officer shall, wherever possible, use a sale of similar
goods at the same commercial level and in substantially the same quantities as
the goods beig valued. For the purposes
of sub-section (6) of the said section the transaction value of similar
imported goods means the value of imported goods, adjusted as provided for in
sub-section (2) thereof which has already been accepted under sub-section (1)
of that section.
(2) The provisions of Rule-12 shall, mutatis mutandis, also apply in respect of similar goods.
14. Deductive
value method.- (1) For the purposes of this rule, the
expression "unit price at which goods are sold in the greatest aggreate
quantity" means the price at which the greatest number of units is sold in
sales to persons who are not related to the persons from whom they buy such
goods at the first commercial level after importation at which such sale takes
place.
Explanation.- (i)
When goods are sold on the basis of a printed or advertised price list
which grants favourable unit prices for purchase made in larger quantities, the
unit price at which goods are sold in the greatest aggregate quantity shall be
ascertained as per the following example:-
Sale
quantity. Unit
price. Number
of sales. Total
quantity sold at each price.
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(1) (2) (3) (4)
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(i) One to ten units 100 10 sales of 5 units
5
sales of 3 units. 65
(ii) Eleven to twenty five units 95 5
sales of 11 units. 55
(iii) Over twenty five units. 90 1
sale of 30 units.
1
sale of 50 units. 80
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Note.- In this example, the greatest number of
units sold at a price is eighty, therefore, the unit price in the greatest
aggregate quantity is ninety.
(ii) In case when these are two separate sales. For example, in the first sale five hundred
units are sold at a price of ninety five currency units each. In the second sale four hundred units are
sold at a price of ninety currency units each.
In this example, as the greatest number of units sold at a particular price is five hundred,
therefore, the unit price of the greatest aggregate quantity shall be
ninety-five.
(iii) In case where various quantities are sold at various
prices. For example:-
(I) Sales:
Sales
Quantity Unit
Price
(1) (2)
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40
units 100
30
units
90
15
units 100
50
units
95
25
units 105
35
units
90
05
units 100
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Total Quantity Sold Unit Price
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(1) (2)
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65
90
50
95
60 100
25 105
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Note. In this example, the greatest number of
units sold at a particular price is sixty-five, therefore, the unit price in
this greatest quantity is ninety.
(2) Any sale in Pakistan, as provide in sub-rule (1), to a
person who supplies directly or indirectly free of charge or at reduced cost for use in connection with the
production and sale for export of the imported goods any of the elements specified
in clause (c) of sub-rule (2) of section 25 of the Act shall not be taken into
account in establishing the unit price for the purpsoes of sub-section (7) of
section 25 of the Act.
(3) For the purposes of the rules, the phrase "profit and
general expenses" as used in sub-clause (i) of Clause (a) of sub-section
(7) of section 25 of the Act, shall be taken as a whole for the purpose of
determination of value. The figure for
the purposes of this deduction shall be determined on the basis of information supplied by or on behalf
of, the importer unless his figurres are inconsistent with those obtained in
sales in Pakistan, of the same class or kind of goods. Where the importer's figures are
inconsistent with such figures, the amount for profit and general expenses may
be based upon relevant information other than that supplied by, or on behalf
of, the importer.
(4) Local taxes payable by reason of the sale of the goods for
which a deduction is not made under sub-clause (iv) of clause (a) of sub-section
(7) of section 25 of the Act shall be deducted under sub-clause (i) of clause
(a) of that sub-section.
(5) In determining either the commissions of the usual profits
and general expenses under clause (a) of sub-section (7) of sectin 25 of the
Act, the question whether certain goods are "of the same clas or
kind" as other goods must be determined on case to cases basis by
reference to the circumstances
involved. Sales in Pakistan of the
narrowest group or range of imported goods of the same class or kind, wich
includes the goods being valued, for which necessary information can be
provided, should be examined. For the
purposes of sub-section (7) of section 24
Act" goods of the same class or kind includes goods imported
fromthe same country as the goods being valued as well as goods imported from other
countries.
(6) For the purpose of clause (b) of sub-section (7) of
section 25 of the Act, the "earliest date" shall be the date by which
sales of the imported goods or of identical or similar goods are made in
sufficent quantity to established the unit price.
(7) Wherever the method of Valuation provided in clause (c) of
sub-section (7) of section 25 of the Act is used, deductions made for the value
added by further processing shall be based on objective and quantifiable data
relating tot he cost of such work.
Accepted industry formulas, recipes, methods of construction, and other
industry practices would form the basis of the calculations.
(8) The mthod of valuation provided in clause (c) of sub-section
(7) of section 25 of the Act shall normally not be applicable when, as a result
of the further processing, the imported
goods lose their identity. However,
there can be instances where, although the identity of the imported goods is lost, the value aded by the
processing can be determined accurtely without reasonable difficulty. On the other hand, there can also be
instances where the imported goods maintain their identity but form such a
minor element in the goods sold in Pakistan that the use of this valuation method would be unjstified. Accordingly, each situation of this thype
must be considered on a case to case basis.
15. Computed
value method.- (1) As a general rule, customs-value shall be
determined under sub-section (8) of section 25 of the Act on the basis of information readily available in
Pakistan. In order to determine a
computed value, however, it may be necessary to examine the costs of producing the goods being valued and other
information which has to be obtained from country of manufacture.
(2) For the purposes of these rules, "cost or value"
referred to in clause (a) of sub-section (8) of section 25 of the Act shall be
determined on the basis of information relating to the productin of the goods
being valued supplied by, or on behalf of, the producer. It shall be based on the commercial accounts of the producer,
provided that such accounts are consistent with the generally accepted accounting
principles applied in the country where the goods are produced. The "cost of value" shall include
the cost of elements specified in sub-clauses (ii) and (iii) clause (b) of
sub-section (2) of section 25 of the Act.
It hsall also include the value, apportioned as appropriate under rule
17 of any element specified in clause (c) of
sub-section (2) of section 25 of the Act which has been supplied directly or
indirectly by the buyer for the use in connection
with
production of the imported goods. The
value of the elements specified in sub-clause (iv) of clause (b) of sub-section
(2) of section 25 of the Act which are
undertaken in Pakistan shall be included only to the extent that such elements
are charged to the producer and no cost or
value of the elements referred to in this sub-section shall be counted
twice in determining the computed value.
(3) For the purposes of these rules, the "amount for
profit and general expenses" referred to clause (b0 of sub-section (8) of
section 25 of the Act shall be
determined on the basis of information supplied by or on behalf of the producer
unless the producer's figures are inconsistent with those usually reflected in sales of goods of the same class or
kind as the goods being valued which are made by producers in the country of manufacture for export to Pakistan.
(4) For the purposes of these rules, the"amount for
profit and general expenses" referred to in clause (b0 of sub-section (8)
of sectin 25 of the Act shall be taken
as a whole. If producer's profit figure
is low and the producer's general expenses are high, the producer's profit and
general expenses, taken together, shall
nevertheless be consistent with that usually reflected in sales of goods of the
same class or kind. Where the producer can demonstrate a low profit on
sales of the imported goods because of particular commercial circumstances, the
producer's actual lprofit figures
should be taken into account provided that the producer has valid commercial
reasons to justify them and the producer's
pricing policy reflectss usual pricing policies in the branch of industry
concerned. Where the producer's own
figures for profit and general expenses
are not consistent with those usually reflected in sales of goods of the same
class or kind as the goods being valued which are made by the producers in the country of manufacture
for export to Pakistan, the amount for profit and general expenses may be based
upon relevant information other than that supplied nby, or on behalf of, the
producer of the goods.
(5) Where information other than that supplied by, or on
behalf of, the producer is used for the purposes of determining a computed
value, the appropriate officer shall inform the importer, if the latter so
requests of the source of such information, the data used and the claculation
based upon such data, subject to the provisions of rule 19.
(6) For the purposes of these rules, the "general
expenses" referred to in clause (b0 of sub-section (8) of section 25 of
the Act, include the direct and
indirect costs of producing and selling the goods for export which are not included
under clause (a) of that sub-section.
(7) For the purposes of clause (b) of sub-section (8) of
section 25 of the Act whether certain goods are "of the same class
orkind" as other goods, must be
determined on a case to case basis with reference to the circumstances
involved. In determining the usual
profits and general expenses under
sub-section (8) of section 25 of the Act sales for export to Pakistan of the
narrowest grooup or range of goods, which includes the goods being valued, for
which the necessary information can be provided, shall be examined. For the purposes of sub-section (8) of
section 25 "goods of the same
class or kind" must be fromt he same country as the goods being valued.
16. Fall
back method.- (1) Value of imported goods determined under
sub-section (9) of section 25 of the Act, shall, to the greatest extent
possible be based on previously determined customs values of identical goods
assessed within ninety days.
(2) The mthods of valuation, to be employed under sub-section
(9) of section 25 of the Act may be those laid down in sub-sections (1), (5),
(6), (7) and (8) of the said section inclusive, but a reasonable flexibility in
the application of such methods would be in conformity with the aims and provisions of sub-section (9) of that
section.
Explanation.- Some
examples of reasonable flexibility are as follows, namely:-
(i) Identical goods --
(a) the requirement that the identical
goods shall be imported at or about the same time as the goods being valued,
could be flexibly interpreted;
(b) identical imported goods produced in
a countryother than the country of exportation of the goods being valued cold
be the basis for customs valuation; and
(c) customs-values of identical imported
goods already determined under sub-section (7) and (8) of section 25 could be
used.
(ii) Similar goods --
(a) the requirement that the similar
goods shall be imported at or about the same time as the goods being valued
could be flexibly interpreted;
(b) similar imported goods produced in a
country other than the country of exportation of the goods being valued could
be the basis for customs valuation; and
(c) customs-values of similar imported
goods already determined under sub-sections (7) and (8) of section 25 of the
Act could be used.
(iii) Deductive method --
The
requirrement that the goods shall have been sold in the "condition as
imported" as provided in clause (a) of sub-section (7) of section 25 of the Act could be flexibly interpreted,
and the ninety days requirement could be administered flexibly.
17. Adjustment
of value.- (1) For adjustment of value there shall be two
factors involved in the apportionment of the elements as specified in
clause (c) of sub-section (2) of sectin
25 of the Act to the imported goods, namely:-
(i) the value of the element itself, and
(ii) the way in which that value is to be
apportioned to the imported goods. The
apportionment of these elements shall be made in a reasonable manner
appropriate to the circumstances and in accordance with generally accepted
accounting principles.
(2) The value of the elements shall be adjusted as follows,
namely:-
(i) if the importer acquired the element
from a seller not related to him at a given cost, the value of the element is
that cost;
(ii) if the element was produced by the
importer or by a person related to him, its value shall be the cost of
producing it; and
(iii) if the element had been previously
used by the importer, regardless of whether it had been acquired or produced by
such importer, the original cost of
acquisition or production would have to be adjusted downward to select its use
in order to arrive at the value of the element.
(3) Once a value has been determined for the element, it shall
be apportioned to the value of the imported goods, as follows, namely:-
(i) the value might be apportioned to
the first shipment if the importer wishes to pay duty on the entire value at
one time;
(ii) the importer may request that the
value be apportioned over the number of units produced up to the time of the
first shipment; or
(iii) the importer may request that the
value be apportioned over the entire anticipated production where contract or
firm commitments exist for that production.
Explanation.- If an
imporer provides the producer with a mould to be used in the production of the
imported goods and contracts with him to buy ten thousand units. By the
time of arrival of the first shipment of one thousand units. By the time of arrival of the first shipment
of one thousand units, the producer has already produced four
thousand units. The importer may
request the appropriate officer to apportion the value of the mould over one thousand units, four thousand
units or ten thousand units.
(4) Addition for the elements specified in sub-clause (iv) of
clause (c) of sub-section (2) of section 25 of the Act shall be based on
objective and quantifiable data. In order to minimize the burden for both the
importer and appropriate officer in determining the values to be added,
data readily available in the buyer's
commercial record should be used in so far as possible.
(5) For those elements supplied by the buyer whichwere
purchased or leased by the buyer, the additon shall be made for the cost of the
purchase or the lease. No additon shall be made for those elements
available in the public domain, other than the cost of obtaining copies of
them.
(6) Payments made by the imporer for the right to distribute
or resell the imported goods shall not be added to the price actually paid or
payable for the imported goods if such
payments are not a condition of the sale for export of the goods to Pakistan.
(7) Where objective and quantifiable data do not exist with
regard to the additions required to be made under clauses (b), (c), (d) and (e)
of sub-section (2) of section 25 of the Act the transaction value cannot be
determined under the provisions of sub-section (1) of section 25. As an illustration of this, a royalty is paid
on the basis of the price in a sale in Pakistan of a litre of a particular
product that was imported by weight in kilograms and made up into a solution
after importation. If the royalty is
based partially on the imported goods and partially on other factors which have
nothing to do with the imported goods, (such as when the imported goods are
mixed with domestic ingredients and are no longer separately identifiable, or
whent he royalty cannot be distingished form special financial arrangmeents
between the buyer and the seller), it would be inappropriate to attempt to make
an additn for the royalty. However, if
the amount of this royalty is based only on the imported goods and can be
readily quantified, an addition to the price actually paid or payable can be
made.
CHAPTER V.-
MISCELLANEOUS
18. Use
of generally accepted accounting principles.- For the purposes of these rules, the expression
"generally accepted accounting principles" refers to the recognized
consensus or substantial authoritative support within Pakistan at a particular
time with regard to the following, namely:-
(i) as to which economic resources and obligations should be
recorded as assets and liabilities;
(ii) which changes in assets and liabilities should be
recorded;
(iii) how the assets and liabilities and changes in them should
be measured;
(iv) what information should be disclosed and how it should be
disclosed; and
(v) which financial statements should be prepared.
19. Confidentiality.- All information which is by
nature confidential or which is provided on a confidential basis for the
purposes of customs valuation shall be treated as sdtrictly confidential by the
authorities concerned who shall not disclose it without the specific permission
of the person or government providing such information, except to the extent
that it may be required to be disclosed in the context of judicial proceedings.
20. Dispute
settlement.- (1) In
caase of dispute between the importer and the appropriate officer in respect of
the value of the goods being valued, the
same shall be resolved in consistent with the relevant provisions of the
Customs Act, 1969 (IV of 1969).
(2) Nothing contained in these rules shall bar the claim of
the importer for provisional release of goods under the section 81 of the Act
or claim of the customs to assess the goods under the section 80 of the Act
read with section 26 thereof.
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[C.No.1(25)-S(VAL)/98]
Muhammad Arshad
Chief (Customs Tariff)