Supersession of Notification No. S.R.O 901(I)/2023 dated 07.07.2023

GOVERNMENT OF PAKISTAN
REVENUE DIVISION
FEDERAL BOARD OF REVENUE

Islamabad, the 27th August, 2026.

NOTIFICATION
(Customs)

S.R.O. 1435(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. 901(I)/2023 dated 07.07.2023, the Federal Board of Revenue is pleased to entrust to the officers of the Pakistan Rangers and Frontier Corps [Khyber Pakhtunkhwa (North/South)] operating within their 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 international borders, 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 Rangers and Frontier Corps [Khyber Pakhtunkhwa (North/South)] 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 Rangers and Frontier Corps [Khyber Pakhtunkhwa (North/South)] 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 Rangers and Frontier Corps [Khyber Pakhtunkhwa (North/South)] 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 Rangers and Frontier Corps [Khyber Pakhtunkhwa(North/South)] 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), 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 of Pakistan Rangers and Frontier Corps [Khyber Pakhtunkhwa (North/South)] shall furnish monthly seizure details to the concerned Collector of Customs (Enforcement) having jurisdiction, by the 5th of each month in the following format, namely:-

TABLE

4. The Chief Collector of Customs (Enforcement), Islamabad shall convene a coordination meeting every month, with the respective DG Rangers and Inspector General, Frontier Corps. 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 Rangers and Frontier Corps [Khyber Pakhtunkhwa (North/South)] 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. 1(16)AS/99-Pt-II]

(Shakir Muhammad)
Secretary (Enforcement)