Customs officials urged to hold virtual import hearings following importer feedback to FBR requirement reviews
The Federal Board of Revenue (FBR) has introduced a significant change in the customs assessment process in Pakistan, with the implementation of Virtual Review Hearings for cases filed under the Faceless Assessment System. This move is aimed at enhancing trade facilitation by providing a more efficient and transparent process for importers.
## The Virtual Review Hearings Explained
The FBR has formalized the implementation of virtual review hearings through Customs General Order (CGO) No. 06 of 2025. This order modifies the existing practice by allowing all review hearings to be conducted virtually, eliminating the need for physical presence[1][2].
Importers can now file virtual reviews against assessments made by the FBR under the faceless assessment system, allowing them to contest any discrepancies or issues they believe need reconsideration[2]. Assistant or Deputy Commissioners will conduct these hearings virtually, reducing the administrative burden and time required for review processes, thereby facilitating smoother trade operations[3].
## A Step Towards Transparency and Efficiency
This system is designed to ensure impartiality and transparency in customs assessments by removing direct interactions between taxpayers and assessing officers. The virtual review hearings add an additional layer of oversight and accountability[1][2].
The benefits of this new system are manifold. By promoting virtual interactions, the system reduces the time and logistics involved in physical hearings, enhances transparency by providing a clear and documented process, and facilitates participation from anywhere, reducing geographical barriers[4].
## Exceptions and Clarifications
If a trader or his representative needs to present physical evidence, like samples, a physical hearing may be allowed on a case-by-case basis. It is important to note that the FBR has not withdrawn the law disallowing 50% cash sales expenses, which is not directly related to the introduction of Virtual Review Hearings, but is mentioned in the same paragraph[5].
Presently, when a second review is filed before the Assistant/Deputy Collector, they have the option to call a hearing or request documents. The hearing mechanism for reviews filed before ACs/DCs is being upgraded to include a Virtual Review Hearing option in WeBOC System[6].
In conclusion, the virtual review hearings are a significant step towards modernizing and streamlining the customs assessment process in Pakistan. This move is expected to contribute to a more efficient, transparent, and accessible system, benefiting both importers and the customs authorities.
[1] FBR issues CGO No. 06 of 2025 for Virtual Review Hearings [2] FBR introduces Faceless Assessment System [3] Virtual Review Hearings to promote transparency and eliminate corruption [4] Benefits of Virtual Review Hearings in customs cases [5] FBR maintains law disallowing 50% cash sales expenses [6] ACs/DCs equipped for Virtual Review Hearings in WeBOC System
The Assistant or Deputy Commissioners, who will conduct the virtual review hearings, aim to promote efficiency in business operations by reducing administrative burden and time required for review processes, thus facilitating smoother trade operations.
Moreover, technology plays a crucial role in the process, as the Virtual Review Hearings are designed to reduce geographical barriers, enhance transparency, and promote virtual interactions, ultimately benefiting traders by providing a more efficient and transparent process for handling customs assessments.
