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

巴基斯坦 FBR 海关法规 SRO 1277(1)/2026（2026-08-05）

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

conferred by section 21 9 of the Customs Act I 969 (IV of 1969). section 50 of the Sales Tax

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

(-\

-tr In the aforesaid Rules, in chapter Y following further amendments shall be made,

namely-

s4

,, -\ \v (l) in rule 61, in clause (b),-

o/\ (a) in sub-clause (i), the word "and" occurring for second time shall be

omitted;

(b) after sub-clause (ii), the following new clause shall be inserted, namely:-

"(iii) ensure availability of goods for inspection by the bidder(s) three

days Prior to the auction date ".;

(2) in rule 64,-

(a) in clause (b), the word "and" at the end shall be omitted; and

(b) in clause (c), for the full stop at the end, a semi colon and word "and" shall

be substituted and thereafter the following new clause shall be added,

namely:-

"(d) gives an undertaking that he has inspected the goods for which

bidding is being done in the form as set out in Appendix-A;"'

Arrnendir-A

rule 64(d)]

[see

UNDERTAKING

To:

The Collector.

Collectorate of

(Name of City)

Subject: UNDERTAKING 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.

having its registered/business address at

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.

1. That the said physical inspection ol the Goods was carried out on

(date) at (place/location) by me/my

representative namely

1. 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)