The Directorate General Customs Valuation (DGCV) has reviewed textile invisible coated lining material fabric and textile lining material fabric customs duty under section of 25(9) 1969. There last time a determination of textile lining material took place was in year 2013, so, a revision was done according to trends prevailing in the current international market.
Meetings were held in the month of January, February, and April for undertaking the review. Every stakeholder was requested to submit relevant documents. However, due to different gram-mages, thicknesses of a sample the documents were not submitted by any stakeholder and importers and representative of trade organizations argued that prices of an item differ globally. The highest stress was on textile invisible coated fabric which is similar item is being assessed and released at the lesser rate ranging from $2.30 to 2.65 which has twisted un-stability in the local market.
Later, various methods such as: valuation methods, transaction value method, identical/similar goods value methods were accepted by the Directorate. But these could not be exclusively relied on. Thereafter, market inquiry as envisaged under Section 25(7) of the Customs Act, 1969, was conducted. Online values were checked and conversion costs from constituent material at the country of export were not available as computed value method in section 25(8) of the Customs Act, 1969 could not get applied. All the information was evaluated and analyzed for the purpose of determination of customs values. Accordingly, the Custom values of textile lining material fabric and textile invisible coated lining material fabric were determined under the Section 25(9) of the Customs Act, 1969.