Karachi, July 10, 2025 – In a significant step towards enhancing transparency and efficiency, the Federal Board of Revenue (FBR) has officially introduced a virtual review mechanism under its faceless assessment system.
The move is aimed at further digitizing Pakistan’s customs procedures and improving ease of doing business.
The FBR issued Customs General Order (CGO) No. 06 of 2025 to formalize the implementation of virtual review hearings. The order amends the current practice by allowing hearings to be conducted online instead of requiring physical appearances before customs officials. This shift will help reduce unnecessary delays and physical interaction between importers and assessment officers.
Under Rule 441 of the Customs Rules, 2001, an importer or their authorized representative is permitted to file a review in case of disagreement with the assessment finalized by the Assessment Officer. Earlier, second reviews—handled by Assistant or Deputy Collectors—could involve physical hearings or document submission. However, with the launch of the virtual review option, all such hearings will now be conducted digitally through the WeBOC system, unless exceptional physical presence is deemed necessary.
The faceless assessment initiative, introduced through the Centralized Assessment Unit, already aimed to eliminate direct contact between traders and customs officials to prevent corruption and ensure transparency. The new virtual review system is an extension of that initiative, further reinforcing FBR’s commitment to digital governance and trade facilitation.
According to the new directive, once a Goods Declaration (GD) is assigned to an AC/DC for a second review, the officer shall examine the trader’s remarks. If additional clarification is required, a virtual review hearing will be arranged. Physical hearings will only be permitted in exceptional cases, such as when the trader needs to present physical samples or documents in person. Approval for physical appearance will rest with the Additional Collector.
To ensure seamless implementation, all collectorates have been directed to equip the offices of Assistant and Deputy Collectors with high-speed internet, computers, HD webcams, headsets, and speakers. These measures will help conduct virtual review hearings without technical interruptions and support FBR’s broader goal of a transparent, efficient, and digitally integrated customs assessment regime in Pakistan.