Customs Values of Stationery Items Under Valuation Ruling 1804/2023
In Valuation Ruling 1804/2023/2023, Customs Values of Stationery (Ball Point Pens, Markers, Paint and Drawing Marker, Highlighters, Fine Liner Pens, Fountain pen with Plastic Cap, Roller pen, Gel Pen, Crayons, Oil Pastels, Writing. Drawing Board) is determined in the exercise of the powers conferred under Section 25A read with Sub-Section 15 of Section 25 of the Customs Act, 1969.
Import Values of Customs Values of Stationery Items
Customs values for Fixed Import Values of Stationery Items — hereinafter specified shall be assessed to duty/taxes following minimum Customs Values:-
| S.No | Description of goods | PCT | Origin | Customs Values (C&F US$) per piece |
|---|---|---|---|---|
| 1 | Ball Point Pens (Excluding Gel Pen and Roller Pen) | 9608.1000 | China / Vietnam | 0.103 |
| Ball Point Pens (Excluding Gel Pen and Roller Pen) | 9608.1000 | Europe/ Japan/ USA/ Canada | 0.149 | |
| Ball Point Pens (Excluding Gel Pen and Roller Pen) | 9608.1000 | Other Origins | 0.126 | |
| 2 | Markers all types (Except Paint and Drawing Markers) | 9608.2000 | China/Vietnam | 0.195 |
| Markers all types (Except Paint and Drawing Markers) | 9608.2000 | Europe/ Japan/ USA/ Canada | 0.402 | |
| Markers all types (Except Paint and Drawing Markers) | 9608.2000 | Other Origins | 0.299 | |
| 3 | Paint & Drawing Marker | 9608.2000 | China/Vietnam | 0.322 |
| Paint & Drawing Marker | 9608.2000 | Europe/ Japan/ USA/ Canada | 0.724 | |
| Paint & Drawing Marker | 9608.2000 | Other Origins | 0.552 |
|
| 4 | Highlighters | 9608.2000 | China / Vietnam | 0.184 |
| Highlighters | 9608.2000 | Europe/ Japan/ USA/ Canada | 0.30 | |
| Highlighters | 9608.2000 | Other Origins | 0.264 | |
| 5 | Fine Liner Pens | 9608.2000 | China / Vietnam | 0.184 |
| Fine Liner Pens | 9608.2000 | Europe/ Japan/ USA/ Canada | 0.322 | |
| Fine Liner Pens | 9608.2000 | Other Origins | 0.207 | |
| 6 | Fountain Pen with Plastic Cap | 9608.3000 | China / Vietnam | 0.207 |
| Fountain Pen with Plastic Cap | 9608.3000 | Europe/ Japan/ USA/ Canada | 0.540 | |
| Fountain Pen with Plastic Cap | 9608.3000 | Other Origins | 0.322 | |
| 7 | Roller Pen | 9608.2000 | China / Vietnam | 0.264 |
| Roller Pen | 9608.2000 | Europe/ Japan/ USA/ Canada | 0.322 | |
| Roller Pen | 9608.2000 | Other Origins | 0.299 | |
| 8 | Gel Pen | 9608.2000 | China / Vietnam | 0.184 |
| Gel Pen | 9608.2000 | Europe/ Japan/ USA/ Canada | 0.230 | |
| Gel Pen | 9608.2000 | Other Origins | 0.207 | |
| 9 | Fiber Tip Coloring Marker with water base ink for student use excluding Fine Liner Pen, Permanent Markers, White Board Markers, Highlighters & Gel Pen etc. | 9608.2000 | China/ Vietnam | 0.092 |
| Fiber Tip Coloring Marker with water base ink for student use excluding Fine Liner Pen, Permanent Markers, White Board Markers, Highlighters & Gel Pen etc. | 9608.2000 | Europe/ Japan/ USA/ Canada | 0.161 | |
| Fiber Tip Coloring Marker with water base ink for student use excluding Fine Liner Pen, Permanent Markers, White Board Markers, Highlighters & Gel Pen etc. | 9608.2000 | Other Origins | 0.126 | |
| 10 | Pen with Tips on Both Sides | 9608.2000 | China/ Vietnam | 0.195 |
| Pen with Tips on Both Sides | 9608.2000 | Europe/ Japan/ USA/ Canada | 0.368 | |
| Pen with Tips on Both Sides | 9608.2000 | Other Origins | 0.299 | |
| 11 | Fountain Pen with Metal cap | 9608.3000 | China/ Vietnam | 0.276 |
| Fountain Pen with Metal cap | 9608.3000 | Europe/ Japan/ USA/ Canada | 0.644 | |
| Fountain Pen with Metal cap | 9608.3000 | Other Origins | 0.425 | |
| 12 | Colour Pencils in Cardboard Box Packing (Half size) | 9609.1000 | China | 0.020 |
| Colour Pencils in Cardboard Box Packing (Half size) | 9609.1000 | Other Origins | 0.027 | |
| 13 | Colour Pencils in Metals Box Packing (Half Size) | 9609.1000 | China | 0.026 |
| Colour Pencils in Metals Box Packing (Half Size) | 9609.1000 | Other Origins | 0.036 | |
| 14 | Colour pencils in Cardboard Box Packing (Full Size) | 9609.1000 | China | 0.035 |
| Colour pencils in Cardboard Box Packing (Full Size) | 9609.1000 | Other Origins | 0.053 | |
| 15 | Colour pencils in Metals Box Packing (full Size) | 9609.1000 | China | 0.050 |
| Colour pencils in Metals Box Packing (full Size) | 9609.1000 | Other Origins | 0.068 | |
| 16 | Colour Pencils in Bulk Packing (Half Size) | 9609.1000 | China | 0.0138 |
| Colour Pencils in Bulk Packing (Half Size) | 9609.1000 | Other Origins | 0.0189 | |
| 17 | Colour Pencils in Bulk Packing (Full Size) | 9609.1000 | China | 0.030 |
| Colour Pencils in Bulk Packing (Full Size) | 9609.1000 | Other Origins | 0.042 | |
| 18 | Black Lead pencils with or without Rubber Tip in Bulk Packing | 9609.1000 | China | 0.028 |
| Black Lead pencils with or without Rubber Tip in Bulk Packing | 9609.1000 | Other Origins | 0.043 | |
| 19 | Black Lead pencils with or without Rubber Tip in retail packing | 9609.1000 | China | 0.032 |
| Black Lead pencils with or without Rubber Tip in retail packing | 9609.1000 | Other Origins | 0.047 | |
| 20 | Raw Pencils (Black Lead) Without polish paint | 9609.1000 | All Origins | 0.026 |
| 21 | Crayons | 9609.1000 | China | 0.46 / Packet 12 Small size |
| Crayons | 9609.1000 | Other Origins | 0.55/ Packet 12 Small size | |
| Crayons | 9609.1000 | China | 0.69 / Packet 12 Large size |
|
| Crayons | 9609.1000 | Other Origins | 0.83 / Packet 12 Large size |
|
| 22 | Oil Pastels | 9609.1000 | China | 0.36 / Packet 12 Small size |
| Oil Pastels | 9609.1000 | Other Origins | 0.43 /Packet 12 Small size |
|
| Oil Pastels | 9609.1000 | China | 0.52 / Packet 12 Large size |
|
| Oil Pastels | 9609.1000 | Other Origins | 0.64 / Packet 12 Large size |
|
| 23 | Writing/Drawing Board (Black/White) | 9610.0000 | China | 0.74 / Small size |
| Writing/Drawing Board (Black/White) | 9610.0000 | Other Origins | 0.74 / Small size | |
| Writing/Drawing Board (Black/White) | 9610.0000 | China | 1.26 / Large size | |
| Writing/Drawing Board (Black/White) | 9610.0000 | Other Origins | 1.26 / Large size | |
