The Federal Board of Revenue (FBR) has granted sweeping powers to the Directorate General of Post Clearance Audit (PCA), allowing it to frame cases of fiscal fraud against importers and exporters found guilty of misdeclaring the value of goods.
According to S.R.O. 1655 (I)/2025 issued on Monday, the PCA can also penalize exporters involved in value misdeclarations linked to illegal fund transfers in or out of Pakistan.
The FBR has reorganized the functions and jurisdiction of the PCA and Internal Audit (IA) directorates to focus on post-release audit functions. Officials have been directed to design a National Customs Audit Strategy (NCAS), based on risk assessment and aligned with customs compliance and facilitation goals.
The new strategy will set standardized nationwide procedures for audit selection, observations, reviews, appeals, hearings, finalization, and record-keeping. Findings from audits will be shared with field formations and the Directorate of Risk Management to improve compliance.
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A Data Analytics Center (DAC) will also be established within PCA-IA, staffed by data analysts, system specialists, AI experts, and statisticians. The DAC will integrate information from customs systems, valuation databases, exemption records, and global trade data to detect misdeclarations, undervaluation, misclassification, false origin claims, and fraudulent rebate cases.
Using advanced technologies such as machine learning and network analysis, the DAC will flag high-risk importers, exporters, and transactions while also identifying systemic non-compliance in sectors like textiles, electronics, and auto parts.
Officials said the initiative will help strengthen trade enforcement, increase transparency, and improve the efficiency of customs audits across Pakistan.
