FBR Mandates Virtual Review Hearings for Importers

ISLAMABAD: The Federal Board of Revenue (FBR) has instructed customs authorities to conduct ‘Virtual Review Hearings’. This decision affects reviews submitted by importers concerning Faceless Assessment orders within the Centralized Assessment Unit, aiming to boost trade facilitation.

The FBR’s customs general order (CGO) number 6 of 2025 was released on Thursday.

According to the FBR, Rule 441 of the Customs Rules, 2001, allows importers or their authorized representatives to request a review if they disagree with the Assessment Officer’s final assessment.

Currently, when a subsequent review is lodged with the Assistant/Deputy Collector, they can request hearings or documents, specifying the location and time via the system.

The Faceless Assessment introduction in the Centralised Assessment Unit has removed direct interaction between traders/agents and Customs to promote transparency, reduce corruption, and expedite case processing.

To further the goals of the faceless assessment system and improve trade facilitation, the hearing process for reviews before ACs/DCs is being updated to include a Virtual Review Hearing option in the WeBOC System.

Under Section 80(6) of the Customs Act 1969, the FBR has directed that all review hearings will now be conducted virtually.

After a GD is assigned to an AC/DC for a second review, they will first examine the trader’s comments. The AC/DC will conduct a virtual hearing if further clarification is required.

If a trader or authorized representative needs to present their viewpoint physically, such as by presenting samples to the AC/DC, the relevant Additional Collector may allow a physical hearing on a case-by-case basis.

The FBR stated that concerned collectorates must ensure AC/DC offices are adequately equipped with computers, HD webcams, speakers, headsets, and high-speed internet to ensure seamless virtual hearings.