The Customs Command Fund (CCF) Rules, 2025

GOVf,RNMENT OF PAKISTAN REVENUE DIVISION FEDERAL BOARD OF Rf,VENUE ***** lslamabad. the 9'h June,2025 NOTIFICATION (CUSTOMS) S.R.O. 1048(1y2025.- [n exercise of powos confened by section 2 l9 of the Customs Act, 1969 (lV of 1969), the Federal Board ofRevenue is pleased to make the following rules. which as required under sub-section (3A) of the said Act, were previously published vide Notification No. SRO. 908(1y2025 dated 26'h May,2025, namely: - l. Short title, commencement and application. - (l) These rules shall be called the Customs Command Fund (CCF) Rules, 2025. (2) They shall come into force at once. (3) They shall apply to regulate the expenditure out ofthe CCF established at the office ofthe Chief Collector of Customs (Enforcement) and the Collectorates of Cusloms Enforcement. ,, Definitions. - ln these rules, unless there is anything repugnant in the subject or context - (a) "Act" means the Customs Act, t969 (lV of 1969); (b) "Board" means Federal Board of Revenue, Islamabad; (c) "Cash Disbursement Record (CDR)" means record maintained by the Special Disbursing Officer (SDO) as herein defined showing receipt, disbursement and balance offunds;H (d) "Committee" means the committee constituted in the office of Chief Collector of Customs (Enforcement) and respective Collectorates under rule 7 and rule 3 respectively, to supervise and oversee the disbursement of (CCF); (e) "Customs Command Fund" means the Fund established in the Customs Enforcement Collectorates and office of the Chief Collector of Customs (Enforcement) to reinforce the operational capacity, carry out the mandate, support op€rations and enhance intelligence gathering for the Customs personnel deployed for counter smuggling activitiesi necessitating (0 "Emergency" means a serious and potentially dangerous situation immediate action such as an accident, unusual incident, natural or manmade disaster, wherein delay in timely and appropriate response may result in hindrance to anti smuggling operations; Ill'ugc

(e) "Head ofthe formation" means the Collector ofthe Customs Enforcement Collectorate; (h) "Source of Command Fund" means the allocation of funds provided under twenty percent share of the auction proceeds in lieu of the auctions conducted by all Customs Enforcement Collectorates, and such other additional funds as are allocated by the Federal Govemment from time to time: (D "Special Disbursing Officer (SDO)" means an officer not below the rank of Assistant Collector notified by the head ofthe formation; and 0) The words and expressions used but not defined herein shall have the same meaning as assigned thereto in the Act or under the Customs Reward Rules, 2012. 3. CCF Committee. - There shall be a CCF Committee in each Collectorate which shall consist ofthe following, namely: - ( i). Collector C hairman ( ii) Additional Collector member ( iii). Assistant i Deputy Collector (Headquarters) member (iv). Nominee of officers/officials of BPS- l6 member 4. Expenditure from CCF. - Each CCF Committee may authorize and sanction expenditure for: (a) information satherins: upfront payment to informers for information that is critical for carrying out anti-smuggling operations and apprehending individuals implicated in smuggling. However, the amount so disbursed shall not exceed Rs. 500,000/- in a single case. (b) loeistic charses: costs and other incidental expenses incuned pertaining to transportation, inventory keeping, storage, disposal and destruction of smuggled goods over and above the\-r allocated annual budget under the respective head of account. (c) Ef!_gfgsgpp!!9q: to fund purchase of supplies, rarion, utilities, safety gear and other equipment essential for the wellbeing and safety of customs staff deployed for anti- smuggling activities including at choke points, check-posts, mobile squads , field enforcement stations and Digital Enforcement Stations (DES) etc. notified by the Federal Board of Revenue. (d) soecial reward: the CCF Committee may sanction special reward to the olTicers and officials of the Enforcement Collectorates duly supported by documentary evidence in cases wherein the officer or official has displayed extra-ordinary efforts in tracing, interdiction, seizure of smuggled goods. investigation and prosecution of cases involving such smuggled goods, etc. In such cases the reward shall not exceed two years' basic salary. 2ll'agc

5. Amount of disbursement. - The amount so disbursed from the CCF for a financial year in respect ofthe expens€s under Rule 4 above shall be earmarked as under: - S. No. Type of Expenditure Disbursement Cap I Information gathering 20% Special reward 2.00h 3 Hard area supplies 25% 4 Logistic charges 35Yo Provided funher that the Central Customs Command Fund Committee (CCCF) may, tn emergency cases. authorize re-appropriation in relaxation ofthe disbursement cap by up to ten percent the confidential 6, Confidentiality and procedure regarding informers. - (l) Given nature of information, the following procedure shall be adhered to lor maintaining integrity of information and confidentiality of informer, namely: - (a) record pertaining to informers should state the name of the officer through whom the information is materialized and each informer shall be allocated a distinct informer code. The seizure report shall state the code of the informer whereas any advance payment in lieu of information shall be maintained in the record: and (b) the officer to whom information was provided by the informer' shall issue a certificate to the effect that payment in lieu of information has been made to the informer. The ce(ificate should speci! the amount in words and digits ofthe amount so paid as well as the seizure number ofthe case. The CDR pertaining to pa)'rnent to informers shall be kept distinct from other expenditure.(*S7 There shall be a Central Customs Command Fund 7. Centrd CCF Committee. - (l) commiftee (ccCF) headed by the chief Collector of Customs (Enforcement), the collector (HQs), one Collector Enforcement and two officers of Customs ofBS-18 and above. nominated by the Chief Collector. the (2) The Chief Collector of Customs (Enforcement) shall disburse payments to Enforcement Cotlectorates as pertheir due share based on the auction sale proceeds. sanctioned strength and strategic importance of the Enforcement Cotlectorate. However, the head of the formation concerned may request for additional funds citing the need for additional funds duly accompanied by justification for which the funds are to be utilized. The request may thereafter be processed for approval /rejection by the CCCF commiftee. following general guidelines shall be adhered to while 8. General guidelines. - (l) The disbursing expenditure fiom the CCF: - (a) All disbursements from CCF shall be supported with documentary evidence of 3ll'agt

payment duly signed by the special disbursing officer (SDO); (b) A monthly statement showing expenses incurred in connection with the expenditure as stipulated in Para 4 ofthe rules shall be submitted by the head ofthe formation to the CCCF committee, not later than the 56 of every month; (c) Subject to these rules, the CCF shall not be utilized for payment of salaries, wages, overtime etc. to officials and employees of Pakistan Customs. Moreover, construction or acquisition of buildings or housing stmctures shall also not be carried out from the CCF. However, repair of already built structures within reasonable limits shall be permissible; (d) The CCCFC may issue further guidelines from time to time to meet the purpose of these rules: and (e) In case of misuse of funds, the head of the formation along with the SDO shall be held accountab le. 9. Periodic review ofCCF and other allied matters. - The ChiefCollector ofCustoms (Enforcement) shall review every year the CCF and allied matters and may invite suggestions and proposals fiom all Enforcement formations for improvement in the functioning ofthe CCF. 10. Audit. - The audit ofthe CCF ofeach Enforcement Collectorate shall be conducted by the Office ofthe AuditorGeneral ofPakistan at the close ofeach financialyear. Whereas all expenditure and disbursement shall be auditable, the audit shall in no way call for revealing the identity of the informer or doing any such act which endangers security of the informer. Copies of the audit report shall be endorsed to the CCCF Committee and the Chief Collector of Customs (Enforcement) shall be responsible for ensuring that corrective measures are being taken. grievances of the officers or officials in 11. Review of decisions. - In order to redress any relation to the implementation of these rules, the procedure as provided under the Customs Reward Rules, 2012 shall apply mutatis mutandis. lC. No. l(2)E&C/2022-Ptl Lt^ (Afnan Khan) ) tlulr*; Secretary (Enforcement) 4ll'agc