ISLAMABAD, Tuesday, September 22, 2026: The Federal Board of Revenue (FBR) has introduced a revised procedure for the auction of goods seized by Pakistan Customs, giving prospective bidders an opportunity to inspect auction items before bidding and establishing a formal mechanism to challenge auction-related decisions.
Under amendments to the Customs Rules, 2001, goods included in an auction will be made available for inspection by prospective bidders before the bidding date according to a timeline approved by the relevant Collector of Customs.
A successful bidder will also be required to submit a declaration confirming that they inspected the goods for which they placed a bid.
A prescribed form for the declaration has been introduced in Appendix-A as part of the revised procedure.
The changes also introduce an appeal mechanism for bidders dissatisfied with a decision made by the Collector.
Under the procedure, an affected bidder will be able to file an appeal before the relevant Chief Collector within 15 days of the Collector’s decision.
The Chief Collector will provide the concerned party an opportunity to be heard and decide the appeal within 60 days of its filing.
The changes form part of amendments to the Customs Rules, 2001 governing auctions of goods handled by customs authorities.
FBR has introduced the amendments by exercising powers available under the Customs Act, 1969, Sales Tax Act, 1990, Federal Excise Act, 2005 and Income Tax Ordinance, 2001.
The changes are intended to formalise key stages of the customs auction process, particularly pre-bid inspection and the handling of disputes arising from auction decisions.
Pakistan Customs regularly conducts public auctions of seized, confiscated, overstayed and uncleared goods and vehicles through its collectorates across the country.
The new procedure means bidders will have an opportunity to examine goods before placing bids, while those affected by certain auction decisions will have a defined channel and timeframe to seek review.