Customs fixes new values for imported modelling clay from China and Thailand

ISLAMABAD: The Directorate General of Customs Valuation Karachi has issued a new valuation ruling to fix customs values for the import of various types of modeling and play clays from China and Thailand, according to a notification issued under Ruling No. 2003 of 2025.

The products covered include Super Light Clay, Ultra-Light Clay, Super Light Modelling Paste, Modelling Paste, Mud Clay, Bouncing Clay, Children Play Clay, Play Dough, China Clay, and Amusement Clay. The new customs values will be used for the assessment of duties and taxes on these imports.

The valuation ruling follows a complaint received by the directorate from a stakeholder who alleged under-invoicing and misdeclaration in the import values of the listed goods. In response, the Directorate initiated a process under Section 25A of the Customs Act, 1969 to determine accurate customs values.

A preliminary analysis was conducted, examining import data, declared values, assessed customs values, and market prices. Meetings were held with local manufacturers and importers, where participants were invited to submit supporting documents to verify their declared values as true transactional values.

The views of all stakeholders were recorded during the valuation meetings. For a more accurate determination, the Directorate retrieved and scrutinized 90 days of import data. This analysis was followed by market enquiries conducted under sub-section (7) of Section 25 of the Customs Act, 1969, as per the Directorate’s Office Order.

The revised customs values are now applicable and intended to improve accuracy in the assessment of duties and taxes on the specified imported products.