No Customs Duty on Import of High-Pressure Washers

The customs classification committee of the Federal Board of Revenue (FBR) declared that zero percent customs duty would be applicable on the import of a “High-Pressure Washer”. According to an order the committee issued on Tuesday, it has rejected the illegal opinion of the Directorate of Intelligence and Investigation, Lahore that “High Pressure Washers” are subjected to 20 percent customs duty. The agency framed a bogus case against an importer that the goods cleared at zero-percent duty, are actually subjected to 20 percent duty. The ruling of the customs classification committee revealed that the Directorate of Intelligence and Investigation, Lahore forwarded a reference for the determination of classification of the “High Pressure Washer” imported by M/s. M.A. Tools &  Equipment House (Pvt) Limited, Lahore. Brief facts as reported by the referring agency are that the Directorate of Intelligence and Investigation-Customs, Lahore made a seizure case on clearance of High-Pressure Washer brand WADPOW (assorted models). The importer declared the subject goods as Portable Sprayers (High-Pressure Washers) under PCT Code 8424.4100 with the heading “Agricultural Horticultural Sprayers”. The Directorate thinks that the same is classifiable under PCT Code 8424.2090 as the impugned goods are high-pressure spray guns with an operating pressure of 55-160 bar. The importer emphasized that their high-pressure washer does not fall under the category of agricultural or horticultural sprayers. Furthermore, the importer argued that the high-pressure washer should be classified under PCT heading 8424.3000, which includes steam or sand blasting machines and similar jet-projecting machines. The committee ruled that PCT heading 8424.2000 covers spray guns and similar hand-controlled appliances. In contrast, high-pressure washers are designed for cleaning vehicles, buildings, terraces, facades, etc. by delivering controlled streams of water to remove contaminants from surfaces. Portable High-pressure washers are compact, and tailored for removing tough contaminants, with various attachments and settings for different cleaning tasks. Their design and intended use differ significantly from spray guns and similar hand-controlled apparatus of heading 8424.2000. Therefore, classifying high-pressure washers under this heading is unsuitable, as their specialized function and tailored design necessitate a classification that reflects their specific use. Their primary function as jet projecting machines sets them apart from the broader category of spraying apparatus covered under PCT heading 8424.2000. The committee also considered international classification rulings on the classification of portable high-pressure washers. Based on the above considerations, the Classification Committee holds that the appropriate classification for the Wadfow High-Pressure Washer 1200W 90 Bar (Model WIIP1Al2) is under PCT heading 8424.3000, which includes steam or sand blasting machines and similar jet projecting machines. This classification reflects the washer’s core functionality, characterized by its ability to generate and project high-pressure water jets for effective surface cleaning, aligning it closely with the operational principles of sand blasting machines, the committee added.