What changed in the Federal Excise Rules, 2005 between the 2023-10-31 and 2026-09-16 versions
Between the version published 2023-10-31 and the one published 2026-09-16, 18 sections appeared for the first time.
Reading this in plain terms: a section appearing for the first time usually means a new provision was inserted. A section disappearing usually means it was omitted, though it can also have been moved under a new heading this comparison did not match. Treat this as a guide to what to check in the official text, not as proof.
10 other sections looked different at first but were found in both versions’ text, so the difference was in the PDF layout rather than the law. They are not listed.
New in this version
- section 48A: Procedure for appeals to Commissioner (Appeals)
- section 73B: Application
- section 73C: Definitions
- section 73D: Electronic monitoring of production and sale
- section 73E: Authorized vendor
- section 73F: Approval Committee
- section 73G: Application for approval
- section 73H: Criteria for grant of authorization
- section 73I: Functions and responsibilities of information technology team of Board
- section 73J: Procedure for grant of authorization
- section 73K: Responsibilities of authorized vendors
- section 73L: Technical support and training
- section 73M: Fee and charges
- section 73N: Functions and responsibilities of manufacturer
- section 73O: Liability of authorized vendor
- section 73P: Audit
- section 92: Procedure for collection of duty
- section 93: Independent Case Scrutiny Committees
How to check this yourself
Open the 2026-09-16 version in full and compare against the earlier one. Both carry a link to their official FBR PDF and a SHA-256 checksum, so you can verify either against the source.
This is information, not legal or tax advice.