The Federal Board of Revenue (FBR) has announced the imposition of a 20 percent customs duty on the importation of children’s scooties from China.
This decision was made by the FBR’s customs classification committee following a review of the duty structure for these imports.
The review was initiated after the Collectorate of Customs (Appraisement) Karachi submitted a request to the committee to determine the correct duty for children’s scooty imports.
The request arose from a classification dispute regarding a consignment labeled as ‘Baby Roller Skater Bar’ imported from China.
The importer had declared the goods under the Pakistan Customs Tariff (PCT) heading 9506.9990, which would have subjected them to a 5 percent customs duty.
However, upon examination, the department determined that the consignment consisted of children’s scooties, which fall under PCT heading number 9503.0010, thereby attracting a 20 percent customs duty.
The customs classification committee carefully reviewed the physical attributes of the goods and concluded that the children’s scooties are indeed correctly classified under PCT heading 9503.0010.
This decision upholds the 20 percent duty rate on the import of such items from China, aligning with the committee’s determination to ensure accurate classification and taxation of imported goods.
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