Customs valuation

Brand, model, grade and size may affect value comparison.

Clearance process

Incomplete product details may trigger queries, correction requests or delays.

Documentation control

Invoices, packing lists and ASYCUDA entries should be consistent.

Penalty exposure

The guideline mentions specific penalty and additional amount consequences for non-disclosure or weak documentation.

Importers

They are responsible for ensuring supplier documents support the customs declaration.

Customs agents

They must enter brand, model and size in the correct ASYCUDA fields.

Finance and accounts teams

They should review documentation before goods are cleared.

Procurement teams

They should request technical details from suppliers at purchase-order stage.

Distributors and wholesalers

Mixed-brand or mixed-model goods need item-wise detail.

Machinery, electronics, garments, footwear, cosmetics and spare-parts importers

These sectors commonly involve model, article, grade, capacity or technical-size fields.

Customs Act, 2082 - Section 20

Declaration should include product nature, physical features, measurement, size, weight, quality, brand, model, unit, manufacturer and similar details. [S1][S3]

Customs Duty Act, 2081 - Schedule 4, Clause 8(3)

Proforma invoice and invoice should disclose specific product details, classification heading, unit price, quantity, origin and, as far as possible, brand name, model number and company. [S1][S4]

Consumer Protection Act, 2075 - Section 6

The guideline refers to labelling details for product identification, including imported goods. [S1][S5]

Local name / commercial name

Clear name of the goods only; avoid overloading this field with every detail.

Submersible pump, laptop, synthetic saree, mobile phone

Brand

Product identity name, mark, logo, symbol, manufacturer name or label identity where applicable.

Samsung, LINOU, MRF, manufacturer name

Model

Version, design, article number, item number, part number, grade, composition or variety.

QJD1.8-58/7-0.75, First Grade, P80C20, article no.

Size

Capacity, power, packing size, technical dimension or category.

1hp, 8GB/128GB, 500g, 1220X200X8mm, Adult

Supplementary quantity

Quantity in the ASYCUDA-required unit.

KGM, UNT, SQM, LTR, MTR

Brand appears in official documents

Declare the same brand.

Brand appears on packaging but not in documents

Use the brand shown on packaging.

Brand appears on goods only

Use the brand shown on the goods.

No brand, but goods are directly imported from manufacturer

Use manufacturer name as brand.

No brand can be identified under the above sequence

Use “NA” only where the guideline permits it.

Model shown in documents, packaging or goods

Declare that model.

No model but item number, serial number or part number exists

Use the identifying number as model.

Agricultural primary products

Variety may be used.

Fabrics

Variety, pattern or composition may be relevant.

Coal, chemicals, polymers, pigments

Grade may be the relevant model indicator.

Metal goods without clear model

Metal and composition may be used.

Capacity / power

hp, W, kW, kVA, litres

Thickness / dimensions

mm, cm, inch, LengthXWidthXHeight

Packing size

500g, 1Kg, 1l, 200ml

Readymade garments

Baby, Child, Adult

Footwear

Baby, Child, Adult based on EU size and foot length guidance in the guideline

Purchase order

Ask supplier to include brand, model, size, item number and manufacturer where relevant.

Proforma invoice

Include specific product description, unit price, quantity, origin and brand/model where available.

Commercial invoice

Match product details with packing list and customs declaration.

Packing list

Show packing size, package quantity, dimensions and product-wise split.

LC / banking documents

Avoid vague descriptions that conflict with invoice and declaration.

ASYCUDA valuation page

Enter brand, model and size in the correct fields.

Product master file

Maintain standard description, HS code, unit, brand, model, size and supporting evidence.

Using “Others” or “General”

The guideline expects specific details where identifiable.

Using N/A, NaN, No, Not Specified, Local, As per Invoice or Assorted

The guideline standardises “NA” where declaration is genuinely not possible.

Copy-pasting the full local name into brand/model/size

This weakens data quality and may misstate the actual field.

Treating quantity as size

Quantity belongs in quantity/supplementary unit fields, not always in size.

Omitting grade for coal, polymers, pigments or chemicals

Grade may affect customs valuation.

Omitting article number or part number

The guideline allows these to identify model where normal model is absent.

Declaring mixed-brand goods as one line

Separate brands or models should normally be declared as separate items.

Goods or packaging clearly show brand, company, model, item number or similar details but declaration omits them

Penalty of 50% of the customs duty payable and recovery of duty before clearance, as stated with reference to Customs Act, 2082 Section 71(d). [S1]

Proforma invoice or invoice lacks required specific details under Customs Duty Act, 2081 Schedule 4 Clause 8(3)

Customs officer may require declaration and collect 2% of customs-determined value, or 1% for goods not subject to duty. [S1]

Knowingly wrong declaration or knowingly accepting such declaration

Departmental action may be taken under prevailing law. [S1]

Wrong brand/model/size

High

May affect valuation, risk profiling and penalty exposure.

Invoice without specific details

High

The guideline refers to additional amount consequences.

Inconsistent invoice and packing list

High

Declarant must ensure document-to-goods consistency.

Vague words such as “General”

Medium-High

Specifically contrary to the direction of the guideline.

Unit-symbol inconsistency

Medium

May affect supplementary quantity and data standardisation.

Water pump

Local name contains brand, model, cable and quantity; model field says “General”.

Local name: Submersible Pump; Brand: LINOU; Model: QJD1.8-58/7-0.75; Size: 1hp.

Readymade garments

Sweater, mixed brands, assorted size.

Separate line items for each brand/model; size category as Baby, Child or Adult.

Mobile phone

Mobile phone, general.

Local name: Smartphone; Brand: relevant brand; Model: model name/number; Size: RAM/ROM such as 8GB/128GB.

Loose lentils

Size: bulk in container.

Use IN BULK where goods are imported loose or in bulk, and keep quantity in the correct unit field.

Proforma invoice includes specific product description and brand/model where available.

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Commercial invoice and packing list are consistent.

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Brand is taken from documents, packaging, goods, manufacturer or label as per sequence.

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Model is supported by model number, item number, serial number, part number, grade or composition.

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Size is based on capacity, dimension, packing size or required category.

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Vague words such as Others, General, Assorted and As per Invoice are avoided.

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NA is used only where detail cannot genuinely be identified.

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Catalogue, label photos, packaging photos or manufacturer evidence are retained.

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Customs agent has received clear written instruction before declaration.

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