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ISLAMABAD: The Customs Classification Committee of the Federal Board of Revenue (FBR) has determined new customs classification on the import of “PVC Table Mats in roll/sheet form” for accurate assessment of customs duty.

The customs classification dispute was related to the determination of the Classification of goods declared as PVC Table Mats in Roll/Sheet form under PCT 3926.9099 instead of PCT heading 3924.1000 and PCT heading number 3924.9000.

A new customs classification ruling of the committee revealed that the Classification Committee holds that ‘PVC Table Mats in roll/sheet form’ shall be classified under the Pakistan Customs Tariff (PCT) heading 3920 and 3921, depending on composition of the goods, through the application of GIR Rule 1, while ‘PVC Table Matt cut to size’ as identifiable article of table usage is appropriately classifiable under PCT heading 3924.

SOE allowed concessionary rate of duty by customs

During the meetings of the committee, the department presented their arguments and reiterated their point of view. The department pleaded that since ‘Table Mats’ are explicitly mentioned by name in the Explanatory Notes to PCT heading 3924, they must be classifiable under PCT heading 3924, irrespective of their shape and size. No restrictions or limitations are specified in the Explanatory Notes of PCT heading 3924 regarding the classification based on shape and size.

Upon reviewing the Explanatory Notes to both, PCT headings by the Classification Committee observed the following: - Heading 3924 is limited to articles that do not meet the requirements for classification in one of the earlier headings of Chapter 39. Therefore, any household articles that meet the definition of a sheet in headings 3920 or 3921 are classifiable as sheets in those headings, the committee added.

Copyright Business Recorder, 2024

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