dated 05-08-2026 regarding amendments in Chapter-V, Auction Rule (Rule 61 and rule 64) of the Customs Rules, 2001

Government of Pakistan (Revenue Division) Federal Board of Revenue ***** Islamabad, the 5th August, 2026 NOTIFICATION S.R.O. f 277 (I)/2026.- The following draft of certain fuilher amendment in the Customs Rules, 2001 . which the Federal Board of Revenue proposes to make in exercise of its powers I 969 (IV of 1969). section 50 of the Sales Tax conferred by section 21 9 of the Customs Act Act. 1990. section 40 0f the Federal Excise Act, 2005 and section 237 0f the Income Tax Ordinance, 2001 (XLIX of200l), is hereby published for information of all persons tikely to be aft-ected thereby and, as required by the sub-section (3A) ofthe said section 219, notice is hereby given that objections or suggestions thereon, ifany, may tbr consideration of the Board be sent within ten (10) days of publication of the draft amendments in the official Gazette. Objections or suggestions be received from any person, before expiry ofthe aforesaid period. shall be taken into consideration by the Federal Board ofRevenue. namely: - DRAFTAMI:NDME,NTS In the aforesaid Rules, in chapter Y following further amendments shall be made,(-\-tr namely- s4 in rule 61, in clause (b),-,-\,\v (l) second time shall beo/\ (a) in sub-clause (i), the word "and" occurring for omitted; new clause shall be inserted, namely:- (b) after sub-clause (ii), the following goods for inspection by the bidder(s) three "(iii) ensure availability of days Prior to the auction date ".; (2) in rule 64,- at the end shall be omitted; and (a) in clause (b), the word "and" at the end, a semi colon and word "and" shall (b) in clause (c), for the full stop be substituted and thereafter the following new clause shall be added, namely:- that he has inspected the goods for which "(d) gives an undertaking bidding is being done in the form as set out in Appendix-A;"' Arrnendir-A [see rule 64(d)] UNDERTAKING To: The Collector. Collectorate of (Name of City)

Subject: U NDERTAKING ITEGARDING PHYSICAL INSPECTION OF GOODS I}EFORE SUBMISSION OFAUCTIONBID/RE-BIDDING AGAINST LOT NO. I / We being the Bidder/Authorized Representative(s) on behalf of Mr /M/s. address at having its registered/business bearing CNIC No. (in case of representative, CNIC ofboth the actual bidder and the representative will be required), do hereby solemnly affrrm, declare and undertake as follows: t. That I/we either personally or through our duly authorized representative(s). have physically inspected the Goods for which the bidding process is being initiated' including but not limited to their present physical state. Goods was carried out on 2. That the said physical inspection ol the (date) at (place/location) by me/my representative namely 3. That I/we shall not, at any subsequent stage, whether betbre or after the acceptance of our bid, or delivery/possession of the Goods will raise any objection. claim, dispute, or request for revision ofrates, compensation, or cancellation ofauclion on the ground ofany alleged discrepancy regarding the impugned goods' In witness whereof, this Undertaking is executed and signed on this day of 20-, at Yours- faithfully. Signature: Name: Bidder / Representative: Name of Bidding Firm/Company CNIC No.(s): NTN / Registration No.: Contact No.(s): Ollicial Stamp/Seal: Witnesses: 1. Name 2. Name: CNIC CNIC: Signature Signature: Note: This Undertaking is to be executed on lhe bidder's official letterhead. duly signed rtnd stomped by the aulhorized signatory. tc. No.2(4tL&P/20261 (Zubairlihah) Secretary (Law & Procedure)