Supersession of Notification No. S.R.O 903(I)/2023 dated 07.07.2023

GOVERNMENT OF PAKISTAN REVENUE DIVISION FEDERAL BOARD OF REVENUE ***** Islamabad, the 2."7 August, 2026. NOTIFICATION (Customs) S.R.O./^3^(I)/2026.- In exercise of the powers conferred by sub-section (1) of section 6 of the Customs Act, 1969 (IV of 1969), and in supersession of Notification No. S.R.O. 903(I)/2023 dated 07.07.2023, the Federal Board of Revenue is pleased to entrust to the officers of the Pakistan Coast Guard operating within its respective jurisdictions as specified in column (1) of the Table below, the functions of officers of Customs under the provisions of the said Act as specified in column (2) of the said Table, with immediate effect, subject to the following conditions, namely:- (i) the functions shall be performed within fifty kilometers of the coast line but excluding the city municipal limit, Customs areas, Customs stations, ports, Border Customs stations, international airports and bonded warehouses etc.; (ii) the personnel of Pakistan Coast Guard shall not check any bonafide passenger's baggage and goods cleared from any customs area; (iii) they shall exercise due care and ensure that while performing these functions, the personnel of the Pakistan Coast Guards shall not obstruct the flow of legitimate goods of trade, imports and exports, and the general public; (iv) the powers shall be exercised in aid of, not in substitution or exclusion of the powers of Pakistan Customs and the personnel of Pakistan Coast Guards shall provide assistance to officers of Customs in the discharge of their functions, wherever required; (v) the goods seized on suspicion of being smuggled or intended to be smuggled, shall be deposited only in the nearest Customs State Warehouse or a State Warehouse duly approved by the Collector of Customs; and (vi) the seizure report(s) of goods seized by the personnel of Pakistan Coast Guards shall be submitted to the relevant Adjudication Collectorate(s), within fifteen days of the detention of such goods for adjudication under the Customs Act, 1969 (IV of 1969), and a copy thereof shall be endorsed to the concerned Collector of Customs (Enforcement) in whose jurisdiction the case(s) are affected. 2. Disposal of seized / confiscated goods.- (1) After confiscation by the relevant legal forum, the concerned Collector of Customs (Enforcement) shall auction/dispose of the confiscated goods/vehicles under the relevant provisions of the Customs Act, 1969 (IV of 1969), the Auction Rules as notified vide S.R.O. 450(I)/2001 dated 18.06.2001 and CGO 12/2002 dated 15.06.2002.

(2) Any perishable or other goods requiring disposal under section 169(4) read with section 201 of the Customs Act, 1969 (IV of 1969) shall be disposed of by the concerned Collector of Customs (Enforcement), having jurisdiction in accordance with the relevant provisions of the Act and Customs Rules. 3. Record keeping and reporting mechanism.- The Officer Commanding (OC) of each wing shall furnish monthly seizure details to the Collector of Customs (Enforcement), Gadani or Karachi, as the case may be, by the Sth of each month in the following format, namely:- S. No. Description of Value Quantity Date of Date of Name and detained / seized detention seizure location of goods/vehicles SWH where deposited TABLE _______________ Officers______________ Provisions of the Customs Act, 1969 ____________ CD____________ (2) Officers not below the rank of non 158 and 172(1) commissioned Officer within their respective jurisdictions___________________________ Officers not below the rank of Junior 157(1); 159; 160 (1), (2); 161 (1), (2); 164 (1); Commissioned Officer within their respective 165 (1); 166 (1), (2); 167; 168 (1), (3); 169 (1), jurisdiction____________________________ (2) , (3) and 171 ________________ Commissioned Officers within their respective 159 (2), (3); 160 (6); 161 (3), (4); 163 (1), (2), jurisdictions___________________________ (3) , (4)________________________________ Commandant within his jurisdiction 157 (2) 4. The Chief Collector of Customs (Enforcement), Islamabad shall convene a coordination meeting every month, with the respective DG Pakistan Coast Guard for review and consultations. 5. This Notification shall remain in force till the 30th June, 2027. Before expiration of the said Notification, the Chief Collector of Customs (Enforcement) shall submit a report to the Board on the performance of Pakistan Coast Guard based on which the Board may extend its operations subject to its satisfactory performance and fulfillment of the conditions specified in this Notification. [C.No. l(16)AS/99-Pt-II] (Shakir Mflhammad) Secretary (Enforcement)