Islamabad, May 27, 2025 – In a major development aimed at bolstering anti-smuggling efforts, the Federal Board of Revenue (FBR) has officially notified the Customs Command Fund (CCF) Rules, 2025 to formalize and regulate the operational expenditures of Customs enforcement agencies.
The notification, issued via SRO 908(I)/2025, outlines a structured financial framework to support the core functions of Customs officials actively engaged in counter-smuggling operations across Pakistan.
The newly introduced CCF rules apply to expenditures incurred by the office of the Chief Collector of Customs (Enforcement) and various Collectorates of Customs Enforcement. The goal is to enhance field enforcement capacity by providing targeted financial support for intelligence gathering, logistics, staff welfare, and performance-based incentives.
According to the notification, the CCF will finance four key categories of expenditure:
1. Information Gathering – Up to Rs. 500,000 may be paid in advance to informers whose intelligence leads to successful anti-smuggling actions. Each transaction is governed by strict confidentiality protocols, including the assignment of unique informer codes and certified documentation.
2. Special Rewards – To boost morale and recognize exemplary service, Customs personnel may be awarded bonuses equivalent to up to two years of their basic salary for exceptional work in smuggling interdiction.
3. Hard Area Supplies – This includes the purchase of essential supplies such as rations, safety gear, and utilities for staff operating in difficult or remote environments.
4. Logistics – Covers necessary transportation, secure storage, and lawful destruction of seized smuggled goods.
Expenditure caps are clearly defined: 20% for information gathering, 20% for rewards, 25% for hard area supplies, and 35% for logistics. However, the Central CCF Committee (CCCF) holds discretionary authority to reallocate up to 10% in emergency situations.
To ensure transparency and proper fund utilization, the CCF will undergo annual audits by the Auditor General of Pakistan. Every disbursement must be backed by thorough documentation, signed by the designated Special Disbursing Officer (SDO). In the event of misuse, accountability lies squarely with the head of the formation and the SDO.
The CCCF, led by the Chief Collector of Customs (Enforcement), will oversee fund management, review emergency requests, and issue guidelines to adapt to evolving enforcement needs. With these rules, the FBR aims to professionalize and empower Customs enforcement, making anti-smuggling operations more efficient, secure, and accountable.