FBR Sets 90-Day Customs Ruling Deadline, 30-Day Appeal Window

FBR Cuts Customs Dispute Deadline to 90 Days, Introduces 30-Day Appeal Window

ISLAMABAD: The Federal Board of Revenue (FBR) has revised its procedure for resolving customs classification disputes, introducing a 90-day decision deadline for cases involving provisionally assessed imported goods and a 30-day window for appealing classification decisions.

The changes were announced through Customs General Order (CGO) No. 07 of 2026, issued on October 27, which amends CGO No. 12 of 2002 governing the settlement of customs classification disputes.

Under the revised rules, disputes involving goods provisionally assessed under Section 81 of the Customs Act, 1969, must be decided within 90 days, reducing the previous deadline of 120 days.

The new timeline will come into effect on January 1, 2027. The existing 120-day deadline will remain applicable to other customs classification disputes.

The FBR has also introduced an appeal mechanism allowing any person dissatisfied with a classification decision to appeal to the board within 30 days of the publication of the relevant public notice.

The appeal provision has been incorporated under Rule 2 of the General Rules for Interpretation of the First Schedule to the Customs Act, 1969.

Under the existing framework, routine classification matters are dealt with by the respective Customs Collectorates. Disputed cases may be referred, with approval from the relevant Collector or Director, to the Classification Centre at the Collectorate of Customs Appraisement-East in Karachi.

The centre reviews disputes referred by customs formations or traders, issues classification rulings and maintains a database of its decisions.

Previous amendments established a 120-day period for deciding new classification disputes, with the possibility of an additional 30-day extension granted by the Chief Collector of Customs Appraisement-South, Karachi, provided reasons were formally recorded.

The latest changes introduce a shorter resolution period for provisionally assessed imports and establish a formal appeal process for parties seeking to challenge customs classification decisions.