Re-organization, Functions and Jurisdiction of the Directorate General of Post Clearance Audit and Internal Audit as well as its Directorates
巴基斯坦 FBR 海关法规 SRO 1655(I)/2025（2025-08-30）
GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
FEDERAL BOARD OF REVENUE
A & A 5%
NOTIFICATION
(CUSTOMS)
Islamabad, the 30th, August, 2025.
S.R.0.1655 (I)/2025.- In exercise of the powers conferred by sections, 3DD, 3E and 3F
read with clause (b) of Section 2 of the Customs Act, 1969, (IV of 1969), section 148 of the
Income Tax Ordinance, 2001 and sections 6, 30DD and 30E of the Sales Tax Act, 1990 and in
supersession of Notifications No. S.R.O. 1114(I)/2019 dated 20th September, 2019 and SRO
1494 (iy 2019 dated 2nd December, 2019, the Federal Board of Revenue is pleased to notify re
organization, functions and jurisdiction of the Directorate General of Post Clearance Audit and
Internal Audit as well as its Directorates, for post release functions as provided in the following
Table -1 and Table - II and appoints, namely:-
(a) the officers specified in column (2) of the Table to be the Director General Post
Clearance Audit and Internal Audit and the Directors of the Post Clearance
Audit and Internal Audit for the functions and jurisdiction as specified in
corresponding column (3) thereof and the Directors shall perform their
respective functions under the Director General;
the Additional Directors, Deputy Directors, Assistant Directors, Principal
Appraisers, Superintendents, Auditors, Senior Auditors, Appraising Officers,
Valuation Officers, Intelligence Officers, contract employees and Inspectors or
officer with any other designation to be the officers of Customs of respective
jurisdictions as specified in column (3) of the Table, and perform their functions
under the respective Directors; and
the officers designated under clause (a) and (b) shall be appropriate officers and
(c)
shall exercise such powers as delineated in Table-Ill; in supersession of SRO.
500(I)/2009 dated 13th June, 2009; namely: -
TABLE -1
Sr.
Functions and Jurisdiction
No
(1) (2) __________________________(3)__________________________
- Directorate (i) Post Clearance Audit (PCA) and Internal Audit (IA)
Strategy: National Customs Audit Strategy (NCAS) covering
General of
both Post clearance audit and internal audit based on the risk
Post Clearance
assessment aligned with objectives of Customs compliance and
& Internal
facilitation;
Audit, Karachi
(ii) PCA and IA Policy: Post Clearance and Internal Audit policy
procedures, manuals shall be developed and updated in light of
the WCO Guidelines;
(iii) Audit Selection, Planning and Management: Annual Post
Clearance and Internal Audit Plan shall be prepared. Audit
selection shall be based on the risk assessment and data
analytics. Centralized checks shall be put in place to avoid
duplication in selection or conduct of audits;
(iv) Review and Quality Assurance: A standardized country wide
procedure for selection, conduct, raising observations, review,
appeals, hearings, finalization and record keeping shall be
adopted to ensure transparent and accurate audit process;
(v) Audit Feedback: The feedback of audit shall be provided to
field formations and Directorate of Risk Management for
improving compliance management;
(vi) Training & Capacity Building: Training programs shall be
implemented for enhancing technical skills and adoption of
modern audit techniques by personnel of PCA-IA;
(vii) Use of Technology: PCA-IA shall adopt use of modern audit
related IT applications and data analytics in its operations;
viii) Performance Measurement & Reporting: Performance
management shall be linked with defined KPIs. Audit
performance reports shall be produced on quarterly and annual
basis containing audit findings, risks and improvement plan;
(ix) Internal Audit of Customs Processes: Internal Audit shall be
conducted to evaluate performance of formations of Customs
against their assigned role in conduct of related Customs
processes in line with related laws, rules, regulations and
procedures;
(x) Internal Audit Accounts & Expenditure & Assets: Internal
audit of accounts, expenditure, assets and warehouses of
Customs’ field formations shall be conducted;
(xi) Audit Record Management Policy: There shall be audit
record management policy and system for maintaining records,
transparency and audit trails from selection of audit to
finalization of audit cases. The chain of custody of audit
documents, authenticity and security of data of auditee shall be
maintained;
(xii) Audit Cases Repository: A centralized audit cases repository
shall be developed for maintaining audit profiles of auditees
for compliance analysis;
xiii) Audit Performance System: Audit performance system shall
be developed to track the performance of audits and auditors.
The confidentiality of information shall be maintained from
unauthorized access or disclosure;
\iv) Data Analytics Center: There shall be a Data Analytics
Center (DAC) within the PCA-IA to:
(a) utilize expertise of technical experts from public and private
sector including data analysts, data scientists, system
specialists, Al experts and statistical experts etc;
(b) act as the single point for aggregating data from all relevant
sources, including (a) data from internal systems WeBOC,
PSW, valuation database, exemption certificates, seizure
records, and past audit findings (b) as well as data from other
government agencies including OGAs, SECP, IRS, State
Bank, Ministry of Commerce etc and commercial data
sources including market prices, shipping manifests, global
trade databases etc;
(c) develop and implement processes to clean, normalize, and
standardize inconsistent data to ensure its reliability for
analysis;
(d) build and continuously refine statistical and machine learning
models based on risk indicators to identify risky importers,
exporters, and transactions;
(e) use techniques including network analysis and detection to
find patterns indicative of mis-declaration, including under
valuation or over-valuation compared to identical/similar
goods, mis-classification of goods to attract a lower duty rate,
false claims of origin to benefit from trade agreements and
patterns designed to claim undue refunds or rebates etc;
(f) conduct horizontal analyses of specific sectors (e.g., textiles,
auto parts, electronics) or specific risk types to identify
systemic non-compliance; and
(g) oversee the use of advanced analytics software and
technology to enhance efficiency of PC A-IA.
(XV)i Audit Management Cell: There shall be a centralized
Audit Management Cell (AMC) within PCA-IA to:
(a) prepare and monitor implementation of annual audit plan
while utilizing inputs from DAC and other formations;
(b) develop, review and update robust risk based selectivity
criterion for selection of audits while ensuring non-overlap;
(c) maintain the computerized records of audits conducted and
consolidate audit reports prepared by all the Directorates of
PCA-IA;
(d) track KPIs based on findings, average revenue recovered
per audit type, and reduction in specific risks over time;
(e) produce regular reports for senior management on
emerging risks and evasion techniques, economic trends
affecting revenue collection, performance of different
customs ports and sectors;
(f) use the findings from completed audits to validate and re
train the Al risk systems, making them intelligent and more
accurate over time to close the loop;
(g) update the field formations of PCA-IA about global best
practices in customs analytics and explore new data
sources and analytical techniques;
(h) train PCA-IA auditors on interpretation and usage of the
analytical reports provided by the center, fostering a data-
driven culture throughout the department; and
(i) provide centralized support in other functional areas.
(xvi) Any other function as assigned by the Board.
Table - II
Sr.
Designation Functions and Jurisdiction
No
w
(2) ____________________(3)_________________________
- Director (i) Supervision of implementation of functions of the
General, Directorate General of Post Clearance Audit and
International Audit (PCA-IA);
Directorate
(ii) Development and implementation of National PCA and IA
General of Post
strategy, policy, manual and Guidelines in co-ordination
Clearance &
with the Board;
Internal Audit,
(iii) Communicate to the collectorates having jurisdiction any
Karachi information in respect of repeat violators to securitize their
future consignments;
(iv) Supervision and implementation of Audit planning,
selection, audit monitoring, feedback, performance,
reporting, transparency, and audit management systems;
(v) Operational supervision of:
(a) Directorate of Post Clearance & Internal Audit (HQ),
Karachi;
(b) Directorate of Post Clearance & Internal Audit (South),
Karachi;
(c) Directorate of Post Clearance & Internal Audit (East),
Karachi;
(d) Directorate of Post Clearance & Internal Audit
(Exports), Karachi;
(e) Directorate of Post Clearance & Internal Audit
(Balochistan), Quetta;
(f) Directorate of Post Clearance & Internal Audit
(Central), Lahore; and
(g) Directorate of Post Clearance & Internal Audit
(North), Islamabad.
- Director, (i) Assist the Director General in performance of his
Directorate of assigned functions;
Post Clearance (ii) Carry out all functions related to Head Quarters;
& Internal Audit (iii) Coordination with all formations of the PCA-IA;
(iv) Supervise conduct of Special Audits;
(HQ), Karachi
(v) Supervise operations of Data Analytics Center;
(vi) Supervise operations of Audit Management Cell; and
(vii) Any other task assigned by the Director General or
Board.
3 Director, (i) The Directorate shall have the jurisdiction of conducting
Directorate of Post Clearance Audit and Internal Audit of the Collectorates
Post Clearance of Customs Appraisement West and SAPT, Karachi;
& Internal Audit (ii) Post Clearance Audit of all type of imports including
(South), Karachi imports under transshipment, Into Bond, Ex-Bond,
diplomatic, manufacturing, duty Free bonds/ warehouses,
and imports under concessionary regimes and baggage other
than imports under EFS and temporary imports;
(iii) Entity based Audit of importers having registered addresses
falling within the jurisdiction of the Collectorate of Customs
Enforcement, Karachi;
(iv) Internal audit and inspection of Public, Private, diplomatic,
Duty Free Warehouses / Bonds, Terminal Operators, Off
Dock Terminals, Customs Clearing Agents and Shipping
Agents for compliance of Customs licensing regulations;
(v) Conducting Internal Audit of Accounts and Expenditure;
(vi) Internal audit and inspection of Public, Private, diplomatic,
Duty Free Warehouses / Bonds, Terminal Operators, Off
Dock Terminals for compliance of Customs licensing
regulations;
(vii) Performance Audit of Customs procedures to conduct gap
analysis in performance and standard KPIs;
(viii) Perform the tasks assigned to the Director General in the
area of functional jurisdiction of the Directorate with a view
to align all functions with the strategic objectives of the
Directorate General; and
(ix) Any other task assigned by the Director General or Board.
- Director,
Directorate of (i) The Directorate shall have the jurisdiction of conducting
Post Clearance Audit and Internal Audit of the Collectorates
Post Clearance
of Customs Appraisement East, Port Qasim, Collectorate of
& Internal Audit
Airport Karachi and Collectorate of Customs Enforcement
(East), Karachi
Karachi and Hyderabad;
(ii) Post Clearance Audit of all type of imports including
imports under transshipment, Into Bond, Ex-Bond,
diplomatic, manufacturing, duty Free bonds / warehouses,
and imports under concessionary regimes and baggage other
than imports under EFS and temporary imports;
Entity based Audit of importers having registered addresses
(Hi)
falling in the jurisdiction of the Collectorate of Customs
Enforcement, Hyderabad;
(iv) Internal audit and inspection of Public, Private, diplomatic,
Duty Free Warehouses / Bonds, Terminal Operators, Off
Dock Terminals, Customs Clearing Agents and Shipping
Agents for compliance of Customs licensing regulations;
Conducting Internal Audit of Accounts and Expenditure;
(V)
(vi) Internal audit and inspection of Public, Private, diplomatic.
Duty Free Warehouses / Bonds, Terminal Operators, Off
Dock Terminals for compliance of Customs licensing
regulations;
(vii) Performance Audit of Customs procedures to conduct gap
analysis in performance and standard KPIs;
(viii) Perform the tasks assigned to the Director General in the
area of functional jurisdiction of the Directorate with a view
to align all functions with the strategic objectives of the
Directorate General; and
(ix) Any other task assigned by the Director General or Board.
- Director,
Directorate of (i) The Directorate shall have the jurisdiction of conducting
Post Clearance Post Clearance Audit (PCA) of all type of exports, affected
& Internal through the Collectorate of Customs Exports Karachi, Port
Audit, South Qasim and Collectorates of Customs Airport, Karachi;
(Export), (ii) Post Clearance Audit of imports under EPS and temporary
Karachi imports affected through the Collectorates of Customs East,
West, SAPT, Port Qasim, Karachi and Collectorates of
Customs Airport, Karachi;
(iii) Audit of Duty Drawback / Refunds and ship stores;
(iv) Entity based Audit of Exporters having registered addresses
in the jurisdiction of the Collectorate of Customs
Enforcement, Karachi and Hyderabad;
(v) Conducting Internal Audit of Accounts and Expenditure;
(vi) Internal audit and inspection of EPZs for compliance of
Customs licensing regulations;
(vii) Performance Audit of Customs procedures to conduct gap
analysis in performance and standard KPIs;
(viii) Perform the tasks assigned to the Director General in the
area of functional jurisdiction of the Directorate with a view
to align all functions with the strategic objectives of the
Directorate General; and
(ix) Any other task assigned by the Director General or Board.
- Director, (i) The Directorate shall have the jurisdiction of conducting
Directorate of Post Clearance Audit and internal Audit of the Collectorates
Post Clearance of Customs Appraisement Quetta, Taftan, and Gawader,
& Internal Audit Airports of Baluchistan under Collectorate of Customs
(Balochistan), Airports, Karachi, Directorates of Transit Trade, Karachi
Quetta and Quetta and Collectorate of Customs Enforcement,
Quetta and Gadani
(ii) Post Clearance Audit of all type of imports, exports and
transit goods including imports under transshipment, Into
Bond, Ex-Bond, diplomatic, manufacturing bonds /
warehouses, and imports under concessionary regimes and
baggage;
(iii) Post Clearance Audit of Transit goods affected through
Collectorates of Customs and Directorates of Customs at
Karachi
(iv) Post Clearance Audit of Exports under the Export
Facilitation Scheme (EPS), imports made under the EPS and
temporary imports;
(v) Entity based Audit of importers and exporters having
registered addresses falling in the jurisdiction of the
Collectorate of Customs Enforcement Quetta and Gadani;
(vi) Audit of Duty Drawback / Refunds;
(vii) Conducting Internal Audit of Accounts and
Expenditure;
(viii) Internal audit and inspection of Public, Private,
diplomatic, Duty Free Warehouses / Bonds, Terminal
Operators, Off Dock Terminals, Customs Clearing Agents
and Shipping Agents for compliance of Customs licensing
regulations;
(ix) Performance Audit of Customs procedures to conduct gap
analysis in performance and standard KPIs;
(x) Perform the tasks assigned to the Director General in the
area of functional jurisdiction of the Directorate with a view
align all functions with the strategic objectives of the
Directorate General; and
(xi) Any other task assigned by the Director General or Board.
- Director, (i) The Directorate shall have the jurisdiction of conducting
Directorate of Post Clearance Audit and Internal Audit of the
Post Clearance Collectorates of Customs Appraisement, (West) / (East),
& Internal Audit Lahore / Faisalabad, Collectorates of Customs Airports,
(Central), Lahore, and Sambrial (Sialkot) and Collectorate of
Lahore Customs Enforcement, Lahore, Multan, and Sargodha;
(ii) Post Clearance Audit of all type of imports, exports and
transit goods including imports under transshipment, Into
Bond, Ex-Bond, diplomatic, manufacturing, duty free
bonds / warehouses, and imports under concessionary
regimes and baggage;
(iii) Post Clearance Audit of Exports under the Export
Facilitation Scheme (EFS), imports made under the EFS
and temporary imports;
(iv) Entity based Audit of importers and exporters having
registered addresses falling in the jurisdiction of the
Collectorates / Directorates of Customs at Lahore, Multan,
Sargodha, Faisalabad, and Sambrial (Sialkot);
(v) Audit of Duty Drawback / Refunds;
(vi) Internal Audit of Accounts and Expenditure;
(vii) Audit and inspection of Public, Private, diplomatic,
Duty Free Warehouses / Bonds, Terminal Operators, Off
Dock Terminals, Customs Clearing Agents and Shipping
Agents for compliance of Customs licensing regulations;
(viii) Performance Audit of Customs procedures to
conduct gap analysis in performance and standard KPIs;
(ix) Perform the tasks assigned to the Director General in the
area of functional jurisdiction of the Directorate with a
view to align all functions with the strategic objectives of
the Directorate General; and
(x) Any other task assigned by the Director General or Board.
- Director, (i) The Directorate shall have the jurisdiction of conducting Post
Directorate of Clearance Audit of the Collectorates of Customs Appraisement,
Post Clearance Peshawar, Kohat, and Gilgit - Baltistan, Collectorate of
& Internal Audit Customs Airport, Islamabad, and Collectorate of Customs
(North), Enforcement, Peshawar and Islamabad;
Islamabad (ii) Post Clearance Audit of all type of imports, exports and transit
goods including imports under transshipment, Into Bond. Ex
Bond, diplomatic, duty free, manufacturing bonds / warehouses
and imports under concessionary regimes and baggage;
(iii) Post Clearance Audit of Exports under the Export Facilitation
Scheme (EFS), imports made under the (EFS) and temporary
imports;
(iv) Audit of Duty Drawback / Refunds;
(v) Entity based Audit of importers and exporters having registered
1J addresses falling in the jurisdiction of the Collectorates of
Customs Customs Enforcement, Islamabad, Peshawar, Kohat,
and Gilgit - Baltistan;
(vi) Internal Audit of Accounts and Expenditure;
(vii) Audit and inspection of Public, Private, diplomatic, Duty
Free Warehouses / Bonds, Terminal Operators, Off Dock
Terminals, Customs Clearing Agents and Shipping Agents for
compliance of Customs licensing regulations;
(viii) Performance Audit of Customs procedures to conduct gap
analysis in performance and standard KPIs;
(ix)Perform the tasks assigned to the Director General in the area of
functional jurisdiction of the Directorate with a view to align all
functions with the strategic objectives of the Directorate
General; and
(x) Any other task assigned by the Director General or Board.
TABLE-III
(Powers of Officers of Post Clearance & Internal Audit)
S. No. Designation of the Officer Sections of the Customs Act, 1969
(1) _ __________(21 ___________________ (3)___________________
- Director General Sections 25, 25AA, 26, 26A, 26B, 32, 32A, 32B, 91,92,
155L, 155M, 155N, 1550, 155P, 155Q 161, 162, 163,
165, 166, 167, 168, 169, 171, 185F, 192,193, 194A, 195,
196, 202 and 211A
- Director Sections 25, 25AA, 26, 26A, 26B, 32, 32A, 32B, 91,92,
155L, 155M, 155N, 1550, 155P, 155Q 161, 162, 163,
165, 166, 167, 168, 169, 171, 185F, 192,193,194A, 195,
196, 202 and 211A
- Additional Director Sections 25,25AA, 26, 26A, 26B, 32, 32A, 32B, 91,92,
155L, 155M, 155N, 1550,