How to Check an FBR E-Auction Notice Before You Bid in Pakistan

Short answer: Before you bid in an FBR e-auction, read the auction notice for the reserve price, bid security, taxes and duties, any NOC, the "as is where is" or "lot basis" mode, the 72 hour bidding window and the default terms. S.R.O. 1889(I)/2026 lists these and more as the content of every notice.

The notification of 22 October 2026 does not say when the first auction opens. When it does, the notice is the only paper that states what you are buying and what it will cost. We read the rules in full, and this page turns the list into a checklist. The wider rules are in our news note on the FBR e-auction and its Rs 25,000 bidder fee.

The notice must carry a long list of particulars, so question one that skips them

Rule 158Q says the authorised officer publishes the notice through the e-auction module and it "shall specify, as applicable" a list of particulars. "As applicable" means some items may not apply to a lot. But you should treat a notice with no reserve price, no location or no closing time as incomplete and ask the office.

The rule also lists photographs, inspection arrangements, terms of sale and payment terms. Compare your own notice against the full rule text.

The reserve price tells you how low the winning bid can go

The reserve price is the lowest price the officer may normally accept. The highest bid must not be below it. A lower bid needs written approval from the Commissioner Inland Revenue and cannot fall under 80 per cent of the reserve. On a reserve of Rs 500,000, that floor is Rs 400,000.

If a lot goes unsold three times in a row, the valuation committee may cut the reserve by up to ten per cent of the original figure at a time. On Rs 500,000, one cut is at most Rs 50,000, leaving Rs 450,000. The cuts and the arithmetic are ours, from the rule. So a lot you missed once may come back cheaper.

"As is where is" means the risk of condition is yours

The notice must state the mode of auction, including "as is where is basis" or "lot basis". The rules do not define these phrases. In plain use, "as is where is" means you take the goods in their present state, at their present place, with no promise about condition.

Lot basis means goods are sold in groups. A bid can be for one lot, for several lots together or for a single item, as the notice says. Check which. Winning one lot of a set may not give you the part you wanted. Inspection through the custodian is how you protect yourself.

Taxes follow the bid amount, and the winner pays advance tax too

Rule 158U(4) says if the bid is more or less than the listed value, the module adjusts the value of the goods to the bid and the duty and taxes on that value. So the tax bill moves with your bid. Rule 158S adds that section 236A of the Income Tax Ordinance, 2001 applies to the winning bidder.

That section is the advance tax on purchases at auction. Our page on auction purchase tax explains it, including who can claim it back. Add it to your budget before you bid, not after you win.

NOCs, restrictions and vehicles need their own check

The authorised officer must name any NOC, permission or restriction the winner needs. For vehicles, valuation follows instructions the Board issues from time to time, which we have not seen. Arms, narcotics, counterfeit goods and goods banned by law are not ordinarily auctioned at all.

If a notice offers something that looks restricted, ask the office for the permission in writing before you bid. The goods are handed over only after the release order, payment and your original CNIC or NICOP are checked.

1. Save the unique auction number and the full notice.
2. Inspect the goods through the custodian and photograph what you see.
3. Work out the full cost: bid, taxes, duties, fees, charges and advance tax.
4. Check bid security and what happens if you default.
5. Bid inside the 72 hour window and watch your email and phone for the sale confirmation.
6. Pay the challan by the stated deadline and collect against the release order.

Default is costly. The officer may cancel the sale, forfeit the bid security, offer the lot to the next highest bidder or order a new auction. A bidder can also be suspended for up to six months after a hearing. For the Customs version of this advice, see how to bid in a customs auction.

Common questions

What is an FBR auction notice?

It is the document the authorised officer publishes on the e-auction module. It states the goods, reserve price, bid security, taxes, NOCs, timing and terms.

What does the reserve price mean?

It is the lowest price the officer may normally accept. A bid under it needs written approval and cannot go below 80 per cent.

Do I pay tax on top of my bid?

Yes. The notice lists applicable taxes and duties, and section 236A advance tax applies to the winning bidder.

How long can I bid?

Goods stay open for 72 hours from the first bid received. The officer then has 72 hours to accept the highest bid.

What if I win and cannot pay?

The sale may be cancelled, the bid security forfeited and you may be suspended for up to six months after a hearing.

Is the module open yet?

The notification gives no start date. We could not confirm that the module is live.

How we verified this

What we checked, where we read it, and what we could not confirm.

Last checked 23 October 2026. We read S.R.O. 1889(I)/2026, dated 22 October 2026, on the FBR sales tax SRO list. We did not see a live auction notice, the bid security amount, the minimum bid increment or the payment deadline, because the rule text leaves these to each notice. The meaning we give for "as is where is" is general usage, not a definition in the rules.