Customs Value of Toys
In Valuation Ruling 1669/2022, the Customs Value of Toys was determined under Section 25-A of the Customs Act, 1969.
Customs Value of Toys
Customs values hereinafter specified shall be assessed to duty/taxes at the following minimum Customs Values:-
| Sr. No | Description of Goods | Category | Specifications | PCT Code | Origin | Customs Values(C&F) in (355/ Kg |
|---|---|---|---|---|---|---|
| 1 | Plastic Toys | Simple Basic | NonMechanical / Non-Electrical | 9503.0090 | china | 2.05 |
| Plastic Toys | Simple Basic | NonMechanical / Non-Electrical | 9503.0090 | Europe/Canada/ Japan/USA' | 3.0 | |
| Plastic Toys | Simple Basic | NonMechanical / Non-Electrical | 9503.0090 | Other Origins | 2.5 | |
| Plastic Toys | Simple Basic | Mechanical • Toys Friction or Spring Action | 9503.0090 | China | 2.5 | |
| Plastic Toys | Simple Basic | Mechanical • Toys Friction or Spring Action | 9503.0090 | Europe/Canada/ Japan/USA' | 3.10 |
|
| Plastic Toys | Simple Basic | Mechanical • Toys Friction or Spring Action | 9503.0090 | Other Origins | 2.85 | |
| Plastic Toys | Simple Basic | Battery Operated (electrical) Toys | 9503.0090 | China | 2.95 | |
| Plastic Toys | Simple Basic | Battery Operated (electrical) Toys | 9503.0090 | Europe/Canada/ Japan/USA' | 3.85 | |
| Plastic Toys | Simple Basic | Battery Operated (electrical) Toys | 9503.0090 | Other Origins | 3.65 | |
| 2 | Plastic Toys | Lego | NonMechanical / Non-Electrical | 9503.0090 | China | 2.55 |
| Plastic Toys | Lego | NonMechanical / Non-Electrical | 9503.0090 | Europe/Canada/ Japan/USA' | 3.10 | |
| Plastic Toys | Lego | NonMechanical / Non-Electrical | 9503.0090 | Other Origins | 2.75 | |
| 3 | Plastic Toys | Guns | Mechanical | 9503.0090 | China | 2.6 |
| Plastic Toys | Guns | Mechanical | 9503.0090 | Europe/Canada/ Japan/USA' | 3.5 | |
| Plastic Toys | Guns | Mechanical | 9503.0090 | Other Origins | 3.10 | |
| 4 | Plastic Toys | Dolls | Barbie Battery Operate | 9503.0090 | China | 25.0 |
| Plastic Toys | Dolls | Barbie Battery Operate | 9503.0090 | Europe/Canada/ Japan/USA' | 50.0 | |
| Plastic Toys | Dolls | Barbie Battery Operate | 9503.0090 | Other Origins | 40,0 | |
| Plastic Toys | Dolls | doll barbie Non-Battery Operated | 9503.0090 | China | 10.0 | |
| Plastic Toys | Dolls | doll barbie Non-Battery Operated | 9503.0090 | Europe/Canada/ Japan/USA' | 20.0 | |
| Plastic Toys | Dolls | doll barbie Non-Battery Operated | 9503.0090 | Other Origins | 15.0 | |
| Plastic Toys | Dolls | other dolls Battery Operated | 9503.0090 | China | 15.0 | |
| Plastic Toys | Dolls | other dolls Battery Operated | 9503.0090 | Europe/Canada/ Japan/USA' | 4.8 | |
| Plastic Toys | Dolls | other dolls Battery Operated | 9503.0090 | Other Origins | 5.85 | |
| Plastic Toys | Dolls | other dolls Non-Batter | 9503.0090 | China | 5.5 | |
| Plastic Toys | Dolls | other dolls Non-Batter | 9503.0090 | Europe/Canada/ Japan/USA' | 3.2 | |
| Plastic Toys | Dolls | other dolls Non-Batter | 9503.0090 | Other Origins | 4.95 |
