ISLAMABAD: The prices of massage chairs, foot massagers and other massagers/equipment would increase in Pakistan, as the Federal Board of Revenue (FBR) has raised assessment values of these items at the import stage.
The customs values have been increased for accurate assessment of duties and taxes on imported items.
According to a valuation ruling issued by the Directorate General of Customs Valuation Karachi, the customs values of Massage Chairs, Foot Massagers and Other Massagers/Equipment were previously determined under Section 25A of the Customs Act, 7969 vide Valuation Ruling No. 1173-1-2017. Following the issuance of CGO No. 15/2019 dated 13.09.2019 and CGO No. 1712019 dated 19.09.2019 regarding changes in units of measurement under various PCT headings, the subject Valuation Ruling was withdrawn.
Since then, the subject goods have undergone significant diversification in terms of technology, models, specifications and features. Import and assessment data also indicate considerable variations in declared and assessed values. In view of these developments, prevailing import trends and available market information, the Directorate initiated an exercise for fresh determination of Customs values of Massage Chairs and Other Massagers/Equipment under Section 25A of the Customs Act, 1969. 2. Participation of
Meeting for determination of Customs values of the subject goods was held at the directorate. Representatives of M/s Healthy Space (Private) Limited participated in the meeting and presented their viewpoints regarding the Massage Chairs imported by them. The representatives contended that they import Massage Chairs of ZERO brand and that the Massage Chairs imported by them are mostly basicl}D Massage Chairs falling under the low-end category. The stakeholders were requested to submit relevant documentary evidence in support of their contentions. Subseqr”rently, M/s Healthy Space (Private) Limited submitted certain documents relating to the weight of the subject items, which were examined as part of the valuation exercise.
The available import data, stakeholders’ submissions and other relevant information were examined with reference to declared values, assessed values, origin, quantity, description, models, technology, specifications and features of the subject goods.
Available official product information of ZERO Healthcare showed that Massage Chairs of the brand ‘are offered in different technological configurations, including 3D and 4D technologies. Accordingly, the technology/category of a Massage Chair cannot be determined merely from its brand name. For valuation purposes, the actual model, technology, technical specifications and features of the imported goods are relevant for determining whether a Massage Chair falls under the Basic/2D, 3D or 4D category. For the purpose of valuation, import data of the subject goods was retrieved and scrutinized. The available information indicated variations in values depending upon the nature of goods, model, technology, specifications and features. Market surveys were also conducted by this Directorate by visiting retail outlets/showrooms of relevant brands dealing in Massage Chairs. During the surveys. it was observed that the subject Massage Chairs were not available in any wholesale market and were mainly marketed and sold through the respective brands’ retail outlets/showrooms and through their official websites in Pakistan. Accordingly, wholesale quotations/prices of the subject goods could not be obtained. The regular retail/list prices and prevailing retail/sale prices of different models were obtained from the respective brand outlets/showrooms. The online official prices available on companies’ websites were also consulted. It was observed that the prevailing retail/sale prices offered at the outlets sponded with those displayed on the respective brand websites at the time of the The market surveys indicated considerable variations in the retail prices of Massage depending upon the brand, model, technology, features and specifications. Available ket/online price information relating to Foot Massagers, Massage Guns and Other Body Massagers/Equipments was also examined along with the relevant import data and other available information. After considering the available record, import data, stakeholders’ submissions, market surveys, prevailing retail/sale prices, online price information and technical specifications, the subject goods were categorized as Basic/2D Massage Chairs, 3D Massage Chairs, 4D Massage Chairs, Foot Massagers, Massage Guns and Other Body Massagers/Equipments for determination of Customs values, the ruling added.
Copyright Business Recorder, 2026
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