ISLAMABAD: In a major move to promote trade facilitation, the Federal Board of Revenue (FBR) has directed customs officials to conduct the ‘Virtual Review Hearings’ in cases of reviews filed by importers against the orders of Faceless Assessment in Centralised Assessment Unit.
The FBR issued customs general order (CGO) number 6 of 2025 on Thursday.
According to the FBR, in terms of rule 441 of the Customs Rules. 2001, an importer or authorised agent has the option to file review if they disagree with the assessment finalised by the Assessment Officer.
Presently, when a second review is filed before the Assistant/Deputy Collector, they have the option to call hearing or documents. The option to call hearing requires to specify the location and date /time through the system.
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The introduction of the Faceless Assessment in Centralised Assessment Unit has eliminated physical interaction between the trader/agent with the Customs authorities to promote transparency, eliminate corruption and facilitate quick disposal of cases.
To further enhance the objectives of the faceless assessment system and promote trade facilitation, the hearing mechanism in reviews filed before ACs/DCs is being upgraded by incorporating a Virtual Review Hearing option in WeBOC System.
Now, in exercise of powers conferred by Section 80(6) of the Customs Act 1969, the FBR has directed that henceforth all review hearings shall be carried out in virtual mode.
After assigning of GD to AC/DC for second review in the Allocated GDs folder, he/she shall initially examine the remarks of the trader. In case there is a need to seek further clarification, the AC/DC shall conduct hearing in the virtual mode.
In case a trader or his representative, duly authorised in this behalf, needs to present the point of view physically, like presenting samples before the AC/DC, the concerned Additional Collector shall allow physical hearing on case to case basis.
The concerned collectorates shall ensure that the offices of the ACs/DCs are well equipped, inter alia, with computers, HD Webcams, speakers, headsets and high-speed internet connections to ensure smooth hearings in virtual mode, FBR said.
