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Toner cartridges for laser printers and ink cartridges for ink jet
printer - Indicative prices for Customs Valuation
Circular No. 112 dated 31st
October 1995
Representations have been
received that there is a gross under-invoicing of toner for Photocopiers and
toner cartridges of laser printers and ink cartridges of Ink Jet Printers.
2. Toner Cartridges
for Laser Printers and Ink Cartridges for Ink Jet Printers:
It has been informed that
the toner cartridges for laser printers are being cleared at the basic minimum price of US
$14 per cartridge while the actual import price in much more.
One of the manufacturers,
M/s Hewlett Packard India Ltd. have stated that toner cartridges for laser printers and ink
jet cartridges are much more than mere reservoirs of toner powders or ink. These
cartridges contain the entire electric circuitry plus in the case of Toner Cartridges for laser
printers, these contain the photosensitive drum, corona unit, developer unit, cleaner blade, etc.
Similarly, the jet cartridges contain a miniature-oriented circuit, which is embedded in the plastic
body and has nozzles through which the ink is forced out. A copy of their letter printers
and ink cartridges for the ink jet printers is enclosed herewith for your information and guidance.
A price
list submitted by M/s H.P. (India) Ltd. indicating the prices at which theseproducts are being imported by them
from their manufacturing units� abroad is also enclosed herewith. Their
contention is that prices indicated by them are available to H.P. distributorsworldwide. The H.P. dealers who
procures those goods from the distributors add no theirmargin and those traders who are not
authorised H.P. dealers buy from these dealers andtheir margins are also added to the product.
Presuming a
margin of 10% at each stage, the prices available in Singapore or Hong Kongwhen goods are purchased from H.P.
dealers should be available at 10% higher price and if purchased from
non-authorised dealers, the margin should be further in creased by another10%. In case of purchase of retail/
small quantities, the margin would be still higher.
3. Toners for
Photocopiers: Heavy under-invoicing in the import of toners for photocopiers has
also been reported. Importers, especially the
trader importers are involved in under- invoicing. It is reported that the minimum price of
toners which are mainly acquired from chemicals manufactured in Japan should not be less than US
$ 148 Kg. It is also brought to the notice that original equipment manufacturers
are invoicing at proper prices which itself should provide the data for assessment of trader importers.
4. Kindly ensure
that the above information is kept in mind when the goods are assessed to duty.
The prices calculated as above
would be the bare minimum prices at which such goods could be procured. In
cases, prices declared are higher or otherwise found to be higher, then, of
course, the higher price should be taken for assessment. This letter may be
circulated to all the concerned in order to ensure that there is no revenue loss
on account of under-valuation.
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