Pakistan Customs, under the Customs Act, 1969 (updated for the 2026 tax year), has clearly defined powers to access records and conduct audits to ensure compliance with customs laws, duties, taxes, and other statutory obligations. Sections 26A and 26B govern these powers.
📌 Section 26A – Conducting Audits
Under Section 26A, an appropriate officer of Pakistan Customs may conduct audits to verify the correctness of declarations, documents, or statements. The key provisions include:
• Audit Procedure: Audits must follow rules prescribed by the Board.
• Scope of Inquiry: Includes assessment of duties, taxes, fees, surcharges, fines, and compliance with other laws administered by Customs.
• Examination of Records: Customs officials may examine any records, statements, or documents relevant to the audit.
• Summoning Persons: Officials can summon:
1. Importers, exporters, transporters, or bond holders;
2. Employees or agents of the person being audited;
3. Anyone in possession or custody of relevant documents;
to appear, produce documents, and provide testimony under oath.
📌 Section 26B – Access for Audit Purposes
Section 26B empowers Customs officers to physically access business or manufacturing premises and inspect records related to audits.
Key Provisions:
1. Notice of Visit: Officers must give written notice specifying the audit date.
2. Access Rights: Customs may inspect goods, stocks, documents, records, accounts, bank statements, correspondence, utility bills, and financial information related to the business.
3. Custody of Records: Officers may take custody of documents or records against a signed receipt.
4. Reasonable Notice: Except in situations where notice would compromise the audit, reasonable advance notice is required.
5. Offenses: Any obstruction, destruction, alteration, or concealment of records to defeat the audit purpose is punishable under the Act.
⚡ Features for Businesses
Try These Tools for Compliance Readiness:
✅ Document Checklist: Keep your customs records organized with a pre-audit checklist.
✅ Audit Simulation: Test your readiness by simulating a customs audit scenario.
✅ Notice Tracker: Track all notices received from customs for timely action.
✅ Legal References: Link directly to Sections 26A & 26B of the Customs Act, 1969.
🔍 Key Takeaways
• Pakistan Customs has broad powers to access records and audit businesses.
• Audits are conducted in accordance with prescribed rules, ensuring transparency and legality.
• Non-compliance, obstruction, or destruction of records is criminally punishable.
• Maintaining organized, accurate, and complete records can mitigate risks during audits.
Disclaimer: This article is for informational purposes only and does not constitute legal advice. For compliance or legal guidance, consult a qualified customs or legal professional.