Customs has introduced fresh benchmark values for light fittings and fixtures imported from China. The earlier valuation mechanism had become ineffective after changes in units of measurement, resulting in inconsistent assessments and varying declared values at different Customs stations.
During the valuation exercise, Customs examined 90 days of import data, market information, previous assessment trends and stakeholder submissions. The Directorate noted that light fittings vary significantly according to material, wattage, technology, design, dimensions, weight, intended use and overall quality.
Because complete and verifiable manufacturing-cost information was unavailable, Customs used the fallback valuation method under Section 25(9) of the Customs Act, 1969, with reasonable flexibility in applying the deductive approach. Importers should carefully match their goods with the relevant product descriptions because apparently similar fittings may attract different values based on specifications and net weight.