ISLAMABAD: The Customs Classification Committee of the Federal Board of Revenue (FBR) has determined that an 11% customs duty will apply to the import of 4G MiFi modems and Mobile WiFi modems.
The ruling, issued by the Collectorate Customs Appraisement (East) Karachi, classifies these devices under Pakistan Customs Tariff (PCT) heading 8517.6220.
This decision follows an audit by the Directorate of Post Clearance Audit (Central) Lahore, which found that Wi-Fi/Mi-Fi modems were previously misclassified under PCT heading 8517.6940.
The audit revealed discrepancies in the classification of these devices from 2015-2017, leading to a contravention report and a Show Cause Notice.
After reviewing the arguments and relevant tariff provisions, the Classification Committee confirmed that PCT heading 8517.6220, which pertains to devices for data reception, conversion, and transmission, is the appropriate classification.
This heading accurately reflects the primary functions of the 4G MiFi and Mobile WiFi modems, as opposed to the broader “subscriber end equipment” category.
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