ISLAMABAD: The Federal Board of Revenue (FBR) has authorised Pakistan Rangers and Frontier Corps personnel to exercise specified functions and powers of Customs officers within their respective jurisdictions to strengthen anti-smuggling operations along Pakistan’s international borders.
The FBR issued SRO 1435/2026 dated August 27, 2026, under sub-section (1) of Section 6 of the Customs Act, 1969, superseding Notification No. S.R.O. 901(I)/2023 dated July 7, 2023.
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Under the notification, the assigned customs functions will be exercised by Pakistan Rangers and Frontier Corps Khyber Pakhtunkhwa (North and South) within their respective jurisdictions, subject to specified conditions.
The delegated powers will apply within 50 kilometres of international borders. However, the jurisdiction excludes city municipal limits, Customs areas, Customs stations, ports, Border Customs stations, international airports and bonded warehouses.
The Rangers and Frontier Corps personnel will not be authorised to check the baggage or goods of bona fide passengers that have already been cleared from a Customs area.
The FBR has directed the personnel to exercise due care while performing their assigned functions and ensure that legitimate trade, imports and exports, and the general public are not unnecessarily obstructed.
Powers to be exercised in aid of Customs
The notification clarifies that the delegated powers are intended to assist Pakistan Customs and will not replace or exclude the authority of Customs officers.
Rangers and Frontier Corps personnel will provide assistance to Customs officers in performing their functions wherever required.
Any goods seized on suspicion of being smuggled or intended for smuggling must be deposited only at the nearest Customs State Warehouse or another State Warehouse approved by the Collector of Customs.
Seizure reports prepared by Rangers and Frontier Corps personnel must be submitted to the relevant Adjudication Collectorate within 15 days of detention of the goods for adjudication under the Customs Act.
A copy of each seizure report must also be endorsed to the concerned Collector of Customs (Enforcement) in whose jurisdiction the case falls.
Customs powers assigned according to rank
The notification specifies different provisions of the Customs Act that may be exercised according to the rank of the personnel.
Officers not below the rank of non-commissioned officer may exercise specified powers under Sections 158, 159(1), 160(1) and (2), and 172(1) of the Customs Act.
Officers not below the rank of Junior Commissioned Officer may exercise powers under Sections 157(1), 158, 159, 161(1) and (2), 164(1), 165(1), 166(1) and (2), 167, 168(1) and (3), and 169(1), (2), (3) and 171.
Commissioned officers may exercise specified powers under Sections 159(2) and (3), 160(6), 161(3) and (4), and 163(1), (2), (3) and (4).
The Commandant, within his jurisdiction, may exercise the powers provided under Section 157(2) of the Customs Act.
Disposal and monitoring of seized goods
Following confiscation by the relevant legal forum, the concerned Collector of Customs (Enforcement) will auction or otherwise dispose of confiscated goods and vehicles in accordance with the Customs Act, applicable Auction Rules and relevant customs orders.
Perishable goods and other items requiring disposal under Section 169(4), read with Section 201 of the Customs Act, will be disposed of by the concerned Collector of Customs (Enforcement) in accordance with applicable law and Customs Rules.
The FBR has also introduced a reporting mechanism requiring the Officer Commanding of each Rangers and Frontier Corps wing to submit monthly seizure details to the relevant Collector of Customs (Enforcement) by the fifth day of each month.
The reports will include details of detained or seized goods and vehicles, dates of detention and seizure, value and quantity, and the name and location of the State Warehouse where the goods were deposited.
Monthly coordination meetings ordered
The Chief Collector of Customs (Enforcement), Islamabad, has been directed to convene a coordination meeting every month with the respective Director Generals of Rangers and Inspectors General of Frontier Corps.
The meetings will review enforcement activities and facilitate coordination between Customs authorities and the paramilitary forces.
The new arrangement is aimed at strengthening coordinated anti-smuggling operations near Pakistan’s international borders while retaining Customs authorities’ responsibility for the formal adjudication and disposal of seized and confiscated goods.
