The Customs Command Fund (CCF) Rules, 2025
GOVf,RNMENT OF PAKISTAN
REVENUE DIVISION
FEDERAL BOARD OF Rf,VENUE
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lslamabad. the 9'h June,2025
NOTIFICATION
(CUSTOMS)
S.R.O. 1048(1y2025.- [n exercise of powos confened by section 2 l9 of the Customs Act, 1969
(lV of 1969), the Federal Board ofRevenue is pleased to make the following rules. which as required
under sub-section (3A) of the said Act, were previously published vide Notification No. SRO.
908(1y2025 dated 26'h May,2025, namely: -
l. Short title, commencement and application. - (l) These rules shall be called the
Customs Command Fund (CCF) Rules, 2025.
(2) They shall come into force at once.
(3) They shall apply to regulate the expenditure out ofthe CCF established at the office ofthe
Chief Collector of Customs (Enforcement) and the Collectorates of Cusloms Enforcement.
,, Definitions. - ln these rules, unless there is anything repugnant in the subject or
context -
(a) "Act" means the Customs Act, t969 (lV of 1969);
(b) "Board" means Federal Board of Revenue, Islamabad;
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(c) "Cash Disbursement Record (CDR)" means record maintained by the Special Disbursing
Officer (SDO) as herein defined showing receipt, disbursement and balance offunds;
(d) "Committee" means the committee constituted in the office of Chief Collector of
Customs (Enforcement) and respective Collectorates under rule 7 and rule 3 respectively,
to supervise and oversee the disbursement of (CCF);
(e) "Customs Command Fund" means the Fund established in the Customs Enforcement
Collectorates and office of the Chief Collector of Customs (Enforcement) to reinforce
the operational capacity, carry out the mandate, support op€rations and enhance
intelligence gathering for the Customs personnel deployed for counter smuggling
activitiesi
(0 "Emergency" means a serious and potentially dangerous situation necessitating
immediate action such as an accident, unusual incident, natural or manmade disaster,
wherein delay in timely and appropriate response may result in hindrance to anti
smuggling operations;
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(e) "Head ofthe formation" means the Collector ofthe Customs Enforcement Collectorate;
(h) "Source of Command Fund" means the allocation of funds provided under twenty
percent share of the auction proceeds in lieu of the auctions conducted by all Customs
Enforcement Collectorates, and such other additional funds as are allocated by the
Federal Govemment from time to time:
(D "Special Disbursing Officer (SDO)" means an officer not below the rank of Assistant
Collector notified by the head ofthe formation; and
0) The words and expressions used but not defined herein shall have the same meaning as
assigned thereto in the Act or under the Customs Reward Rules, 2012.
- CCF Committee. - There shall be a CCF Committee in each Collectorate which shall
consist ofthe following, namely: -
( i). Collector C hairman
( ii) Additional Collector member
( iii). Assistant i Deputy Collector (Headquarters) member
(iv). Nominee of officers/officials of BPS- l6 member
- -
Expenditure from CCF. Each CCF Committee may authorize and sanction
expenditure for:
(a) information satherins: upfront payment to informers for information that is critical for
carrying out anti-smuggling operations and apprehending individuals implicated in
smuggling. However, the amount so disbursed shall not exceed Rs. 500,000/- in a single
case.
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(b) loeistic charses: costs and other incidental expenses incuned pertaining to transportation,
inventory keeping, storage, disposal and destruction of smuggled goods over and above the
allocated annual budget under the respective head of account.
(c) Ef!_gfgsgpp!!9q: to fund purchase of supplies, rarion, utilities, safety gear and other
equipment essential for the wellbeing and safety of customs staff deployed for anti-
smuggling activities including at choke points, check-posts, mobile squads , field
enforcement stations and Digital Enforcement Stations (DES) etc. notified by the Federal
Board of Revenue.
(d) soecial reward: the CCF Committee may sanction special reward to the olTicers and
officials of the Enforcement Collectorates duly supported by documentary evidence in
cases wherein the officer or official has displayed extra-ordinary efforts in tracing,
interdiction, seizure of smuggled goods. investigation and prosecution of cases involving
such smuggled goods, etc. In such cases the reward shall not exceed two years' basic
salary.
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5.
Amount of disbursement. - The amount so disbursed from the CCF for a financial
year in respect ofthe expens€s under Rule 4 above shall be earmarked as under: -
S. No. Type of Expenditure Disbursement Cap
Information gathering 20%
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Special reward 2.00h
3 Hard area supplies 25%
4 Logistic charges 35Yo
Provided funher that the Central Customs Command Fund Committee (CCCF) may, tn
emergency cases. authorize re-appropriation in relaxation ofthe disbursement cap by up to ten percent
6, Confidentiality and procedure regarding informers. - (l) Given the confidential
nature of information, the following procedure shall be adhered to lor maintaining integrity of
information and confidentiality of informer, namely: -
(a) record pertaining to informers should state the name of the officer through whom the
information is materialized and each informer shall be allocated a distinct informer code.
The seizure report shall state the code of the informer whereas any advance payment in
lieu of information shall be maintained in the record: and
(b) the officer to whom information was provided by the informer' shall issue a certificate to
the effect that payment in lieu of information has been made to the informer. The
ce(ificate should speci! the amount in words and digits ofthe amount so paid as well as
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S7 the seizure number ofthe case. The CDR pertaining to pa)'rnent to informers shall be kept
distinct from other expenditure.
- Centrd CCF Committee. - (l) There shall be a Central Customs Command Fund
commiftee (ccCF) headed by the chief Collector of Customs (Enforcement), the collector (HQs),
one Collector Enforcement and two officers of Customs ofBS-18 and above. nominated by the Chief
Collector.
(2) The Chief Collector of Customs (Enforcement) shall disburse payments to the
Enforcement Cotlectorates as pertheir due share based on the auction sale proceeds. sanctioned strength
and strategic importance of the Enforcement Cotlectorate. However, the head of the formation
concerned may request for additional funds citing the need for additional funds duly accompanied by
justification for which the funds are to be utilized. The request may thereafter be processed for approval
/rejection by the CCCF commiftee.
- General guidelines. - (l) The following general guidelines shall be adhered to while
disbursing expenditure fiom the CCF: -
(a) All disbursements from CCF shall be supported with documentary evidence of
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payment duly signed by the special disbursing officer (SDO);
(b) A monthly statement showing expenses incurred in connection with the expenditure as
stipulated in Para 4 ofthe rules shall be submitted by the head ofthe formation to the
CCCF committee, not later than the 56 of every month;
(c) Subject to these rules, the CCF shall not be utilized for payment of salaries, wages,
overtime etc. to officials and employees of Pakistan Customs. Moreover, construction
or acquisition of buildings or housing stmctures shall also not be carried out from the
CCF. However, repair of already built structures within reasonable limits shall be
permissible;
(d) The CCCFC may issue further guidelines from time to time to meet the purpose of
these rules: and
(e) In case of misuse of funds, the head of the formation along with the SDO shall be held
accountab le.
- Periodic review ofCCF and other allied matters. - The ChiefCollector ofCustoms
(Enforcement) shall review every year the CCF and allied matters and may invite suggestions and
proposals fiom all Enforcement formations for improvement in the functioning ofthe CCF.
- Audit. - The audit ofthe CCF ofeach Enforcement Collectorate shall be conducted by
the Office ofthe AuditorGeneral ofPakistan at the close ofeach financialyear. Whereas all expenditure
and disbursement shall be auditable, the audit shall in no way call for revealing the identity of the
informer or doing any such act which endangers security of the informer. Copies of the audit report
shall be endorsed to the CCCF Committee and the Chief Collector of Customs (Enforcement) shall be
responsible for ensuring that corrective measures are being taken.
- Review of decisions. - In order to redress any grievances of the officers or officials in
relation to the implementation of these rules, the procedure as provided under the Customs Reward
Rules, 2012 shall apply mutatis mutandis.
lC. No. l(2)E&C/2022-Ptl
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(Afnan Khan)
Secretary (Enforcement)
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