[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-186577-en":3,"doc-seo-186577-105":30,"detail-sidebar-cat-0-en-105":91},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":4,"is_deleted":4,"is_public":20,"is_downloadable":20,"audit_status":20,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":25,"faqs":26,"seo_title":27,"seo_description":14,"update_tm":28,"read_time":29},186577,1099514067415,"Rowan","https://ap-avatar.wpscdn.com/avatar/100002539d78ffe74a7?x-image-process=image/resize,m_fixed,w_180,h_180&k=1779092875211072502",8,"Research & Report","Valuation Advice in respect of Mobile Phone Devices","Customs valuation guidance issued by Pakistan’s Directorate General of Customs Valuation under the Customs Act, 1969, to determine assessable customs values for mobile phone devices. The advice specifies customs values listed in Annex-I for duty and tax assessment for clearances effective from 01-07-2021, and provides rules to finalize previously provisionally cleared GDs using Annex-II values. It also addresses cases where type approval is not yet granted, requires regulatory compliance from PTA, notes periodic updates, and supersedes the earlier valuation advice.","1  \n# GOVERNMENT OF PAKISTAN\n\nDIRECTORATE GENERAL OF CUSTOMS VALUATIONCUSTOM HOUSE KARACHI******  \nThe Collector of Customs,Collectorate of Customs,(Appraisement-West /Appraisement -East/Appraisement -Port Muhammad Bin Qasim /Enforcement /JIAP/Export /Export,PMBQ),Karachi /Hyderabad /(Appraisement /Enforcement),Quetta /Gawadar /(Appraisement FEnforcement /AIIA),Lahore /Appraisement,Faisalabad /Appraisement,Sambrial(Sialkot)/Enforcement,Multan /Islamabad /Gilgit -Baltistan /(Appraisement /Enforcement),Peshawar /Enforcement,Dera Ismail Khan.  \nNo.Misc/33Mobile-Phone/V-Khi/2018/n/923.  \nDated:11-11-2021  \n# Subject:Valuation Advice in respect of Mobile Phone Devices\n\nAn exercise has been conducted by the Directorate General,Customs Valuation under section25 of the Customs Act,1969 to determine assessable customs values of mobile phone devices.It isadvised that customs values as given in Column(7)of the enclosed Annex-I may be considered forthe purpose of assessment of duty and taxes for the clearances w.e.f.01-07-2021,whereasprovisionally cleared GDs prior to 01-07-2021 may be finalized as per the customs values given atcolumn(7)of Annex-II.These values will also be relevant for assessment and proceedings underSROs 1455(1)/2018 and SRO 1456(T)/2018 both dated Novembers 29,2018 read with CustomsGeneral Order No.06/2018 dated November 29,2018.  \n2.   The enclosed list is not exhaustive;however,covers mostly traded brands and models asprovided by Mobile Phones Importers &Manufacturers Association(MPIMA).For assessment ofbrands and models which are imported in commercial quantity but are not included in the enclosedAnnexures,the clearance Collectorates are advised to assess those under Section 81 of the CustomsAct,1969 and then forward a reference to this Directorate General for final determination of valuesthereof.  \n3.   Where in the enclosed Annexures,Type Approval is not given or is under process,clearanceCollectorates shall fulfill the regulatory requirements pertaining for Type Approval /Certificate ofCompliance from PTA first as envisaged under the law.  \n4.   It is pertinent to mention that the subject Valuation Advice will regularly be up-dated andissued accordingly.  \n5.   Annexure-I and I contain(09)number of pages having Serial No.01 to Serial No.625  \nand Annex-II contains(09)number of pages having Serial No.01 to Serial No.625.  \n6.   This Valuation Advice supersedes Valuation Advice No.Misc/33/Mobile-Phone/V-  \nKhi/2018/VII/118 dated 18-02-2021.  \nEncls:As above.  \ns·  \n(Syed Fawad Ali Shah)Director  \nCopy for information to:  \n1)The Member Customs(Policy/Operations),F.B.R.,Islamabad.  \n2)The Chief Collector of Customs Appraisement(South),Custom House,Karachi.  \n3)  The Chief Collector of Customs Enforcement (South).Custom House.Karachi.  \n4)The Chief Collector of Customs Appraisement(Central),Lahore.  \n厂  \ni  \ni  \n5)The Chief Collector of Customs Enforcement(Central),Lahore.  \n6)The Chief Collector of Customs (North),Islamabad.  \n7)The Chief Collector of Customs,KPK,Custom House,Peshawar.  \n8)The Chief Collector of Customs,Balochistan,Custom House,Quetta.  \n9)The Director General,Customs Valuation,Custom House,Karachi.  \n10)The Director General,Intelligence and Investigation-FBR,Islamabad.  \n11)The Director General,PCA &Internal Audit,Karachi.  \n12)The Director General,IOCO,Karachi.  \n13)The Director General,Transit Trade,Custom House Karachi.  \n14)The Directors,Intelligence &Investigation,Karachi/Lahore/Islamabad/Quetta/Peshawar/Faisalabad.  \n15)The Director,Transit Trade,Custom House Karachi.  \n16)The Director,Directorate of Customs Valuation,Lahore.  \n17)The Deputy Director(HQ),Directorate General of Customs Valuation,Karachi,for uploading in OneCustoms &WEBOC database system.  \n18)The Chairman(Valuation Committe),FPCC&I,Federation House,Clifton,Karachi.  \n19)The Chambers of Commerce &Industry,Karachi,Lahore,Islamabad,Hyderabad,Quetta &Peshawar.  \n20)The Karachi Customs Agents Group,Bohri Road,Karachi.  \n21)The Web","cbCaiubbjPr5X5CN","https://ap.wps.com/l/cbCaiubbjPr5X5CN","pdf",16875816,1,20,"English","en",105,"# Subject: Valuation Advice in respect of Mobile Phone Devices\n## Effective dates and use of Annex-I and Annex-II\n## Scope, reference process, and non-exhaustive list\n## Type approval and certificate of compliance requirements\n## Update frequency and supersession of prior advice\n## Annex-I: Customs values and type approval details\n## Annex-II: Customs values and type approval details","[{\"question\":\"Which customs values apply for duty and tax assessment starting 01-07-2021?\",\"answer\":\"Annex-I column (7) values are advised for assessing duty and taxes for clearances effective from 01-07-2021.\"},{\"question\":\"How should provisionally cleared GDs before 01-07-2021 be finalized?\",\"answer\":\"Provisionally cleared GDs prior to 01-07-2021 should be finalized using the customs values in column (7) of Annex-II.\"},{\"question\":\"What should clearance collectorates do when Type Approval is not provided or is still in process?\",\"answer\":\"Collectorates must first fulfill regulatory requirements for Type Approval/Certificate of Compliance from PTA as envisaged under the law before assessment proceeds.\"}]","Valuation Advice in respect of Mobile Phone Devices | 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