LAHORE: The Federal Board of Revenue (FBR) has amended the Customs Rules, 2001, making physical inspection of goods mandatory before customs auctions and introducing an appeal mechanism for aggrieved bidders.
The changes were notified through S.R.O. 1630(I)/2026 under the relevant provisions of the Customs Act, 1969.
Under the amended Rule 61, goods offered for auction will have to be made available for inspection by prospective bidders before the auction date. The inspection will be conducted according to a timeline approved by the concerned Collector.
The FBR has also amended Rule 73, requiring every successful bidder to submit an undertaking confirming that the goods for which the bid was submitted had been physically inspected.
Under the prescribed undertaking, bidders must confirm that they or their authorised representatives inspected the goods, including their physical condition, before participating in the bidding process.
The undertaking also bars bidders from subsequently raising objections, claims or disputes, or seeking revision of rates, compensation or cancellation of the auction on the basis of alleged discrepancies concerning the goods.
Meanwhile, a new sub-rule has been added to Rule 75, allowing a bidder aggrieved by an order passed by the Collector under the relevant provisions to appeal before the concerned Chief Collector within 15 days of the order.
The Chief Collector will provide the appellant an opportunity to be heard and will be required to decide the appeal within 60 days of its filing.
The amendments also insert the prescribed bidder undertaking as Appendix-A to Chapter V of the Customs Rules, creating a formal record of the pre-auction inspection.
