Customs Command Fund (CCF) Rules, 2025

GOVERNMENT OF PAKISTAN

REVENUE DIVISION

FEDERAL BOARD OF REVENUE

* * * A *

Islamabad, the 2^^ May, 2025.

NOTIFICATION

(CUSTOMS)

S.R.O. (11/2025.-The Federal Board of Revenue proposes to make the following draft

rules in exercise of the powers conferred by section 219 read with section 20213 of the Customs Act,

1969 (IV of 1969), which are hereby published for information of ail persons likely to be affected

thereby and, as required under sub-section (3A) of section 219 thereof, notice is hereby given that

objections or suggestions thereon, if any, may for consideration of the Board be sent within three days

of publication of the draft rules in the official Gazette. Any objection or suggestion which may be

received from any person, before expiry of the aforesaid period, shall be taken into consideration by the

Federal Board of Revenue, namely:-

A

DRAFT RULES-

1. Short title, commencement and application. - (1) These rules shall be called the

Customs Command Fund (CCF) Rules. 2025.

(2) They shall come into force at one

(3) They shall apply to regulate the expenditure out of the CCF established at the office of the

Chief Collector of Customs (Enforcement) and the Collectorates of Customs Enforcement.

1. Definitions. - In these rules, unless there is anything repugnant in the subject or

context.-

(a) “Act” means the Customs Act I960 (IV of 1969):

(b) “Board” means Federal Board of Revenue, Islamabad;

(c) “Cash Disbursement Record (CDR)” means record maintained by the Special Disbursing

Officer (SDO) as herein defined showing receipt, disbursement and balance of funds:

(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 operations, enhance intelligence

gathering, for the Customs personnel deployed for counter smuggling activities:

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(t) ''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:

(g) ‘'Head of the formation’' means the Collector of the 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 Coll ectorates, and such other additional funds as are allocated by the

Federal Government from time to time:

(i) “Special Disbursing Officer (SDO)“ means an officer not below the rank of Assistant

Collector notified by the head of the formation; and

d) 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.

1. CCF Committee. - There shall be a CZC'".F CC ommittee in each Collectorate which shall

consist of the following, namely:-

d). Collector

Chair man

(ii)., Additional Collector 3 member

(iii).. Assistant / Deputy Collector (Headquarters) member

(iv).. Nomi nee of officefs/officials of BPS-16 member

1. Expenditure from CCF. - Each CCF Committee may authorize and sanction

expenditure for:

(a) information gathering. 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.

(b) logistic charges. Costs and other incidental expenses incurred pertaining to transportation,

inventor}’ keeping, storage, disposal and destruction of smuggled goods over and above the

allocated annual budget under the respective head of account.

(c) hard area supplies, to fund purchase of supplies, ration, utilities, safety gear and other

equipment essential for 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) special reward, the CCF Committee may sanction special reward to the officers and

officials of the Enforcement Collectorate duly supported by documentary evidence in cases

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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.

1. Amount of disbursement. - The amount so disbursed from the CCF for a financial

year in respect of the expenses under Rule 4 above shall be earmarked as under:-

S.No. Type of Expenditure Disbursement Cap

~T~

Information gathering____ 20%

Special reward___________ 20%

3 Hard area supplies________ 25%

4 Logistic charges 35%

Provided further that the Central Customs Command Fund Committee (CCCF) may. in

emergency cases, authorize re-appropriation in relaxation of the disbursement cap by up to ten percent.

1. Confidentiality and procedure regarding informers.- (1) Given the confidential

nature of information the following procedure shall be adhered to for 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 whpra 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

certificate should specif the amount in words and digits of the amount so paid as well as

the seizure number of the case. The CDR pertaining to payment to informers shall be kept

distinct from other expenditure.

1. Central CCF Committee.-(1) There shall be a Central Customs Command Fund

Committee (CCCF) headed by the Chief Collector of Customs (Enforcement), the Collector (HQs),

one Collector Enforcement and two officers of Customs of BS-18 and above, nominated by the Chief

Col lector.

(2) The Chief Collector of Customs (Enforcement) shall disburse payments to the

Enforcement Collectorates as per their due share based on the auction sale proceeds, sanctioned strength

and strategic importance of the Enforcement Collectorale. 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

I rejection by the CCCF committee.

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1. General guidelines. - (1) The following general guidelines shall be adhered to while

disbursing expenditure from the CCF: -

(a) All disbursements from CCF shall be supported with documentary evidence of

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 of the Rules shall be submitted by the head of the formation to the

CCCF committee, not later than the 5,h of every month:

(O 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 structures 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

accountable.

1. Periodic review of CCF and other allied matters. - The Chief Collector of Customs

(Enforcement) shall review every year the CCF and allied matters and may invite suggestions and

proposals from all Enforcement formations for improvement in the functioning of the CCF.

1. Audit. - The audit of the CCF of each Enforcement Collectorate shall be conducted by

the Office of the Auditor General ofPakistan at the close of each financial year. 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 Suclract which endangers security of the informer. Copies of the audit report

shall be endorsed to the CCCF Cornmittee and the Chief Collector of Customs (Enforcement) shall be

responsible for ensuring that corrective measures are being taken.

1. 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 mulatis mutandis.

IC. No.1(2)E&C72022-Ptl

(Afnan Khan)

Secretary' (Enforcement)

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