How to Appeal a Customs Order to the Collector (Appeals) in Pakistan: 30 Days, Rs 1,000
Customs order wrong? Appeal to the Collector (Appeals) within 30 days for Rs 1,000. See which orders qualify, the 30 day stay and the Tribunal limit of 45 days.
Short answer: If a Customs officer below the rank of Additional Collector passes an order on your goods declaration, refund or case, you can appeal to the Collector (Appeals) within 30 days of receiving it. The appeal fee is Rs 1,000. You can ask for a stay of recovery for up to 30 days, and the Collector (Appeals) should decide within 90 days.
An importer in Karachi gets an assessment order that adds Rs 400,000 to his duty after a value dispute. His goods are sitting in the port. He has one month to move. This page is about that month.
We read sections 193, 193A and 194A of the Customs Act, 1969, as amended up to 30 June 2026, on FBR's own website on 12 October 2026. The appeal limits below come from that text.
You can appeal orders on declarations, refunds and adjudication
Section 193 allows an appeal against a decision or order under sections 33, 79, 80, 131, 179 and 195, when it was passed by a Customs officer below the rank of Additional Collector. Those sections cover refunds, goods declarations, checking and adjudication.
| Section | What it covers |
|---|---|
| 33 | Claims for refund of customs duty |
| 79 | Declaration and assessment of goods for home consumption or warehousing |
| 80 | Checking of the goods declaration by Customs |
| 179 | Adjudication of cases and penalties |
| 131 and 195 | Other orders listed in section 193 |
An order passed under section 179 by an Additional Collector or an officer of higher rank goes to the Appellate Tribunal instead. Check the rank and name of the officer who signed your order first.
The appeal must be filed within 30 days with a Rs 1,000 fee
The appeal must reach the Collector (Appeals) within thirty days of the date the decision or order was communicated to you. The Collector (Appeals) may admit a late appeal if you show sufficient cause. The fee in the Act is one thousand rupees.
The appeal has to be in the form and verified in the manner set by the rules. Grounds should be specific: the value used, the HS code applied, the rule misread or the documents ignored. A general complaint that duty is too high does not give the Collector a point to decide.
If your order is about goods held at the port and storage is running, read the cost trap in how to contest an overstayed cargo penalty in WeBOC before you file.
A stay can hold recovery for up to 30 days
On filing the appeal, the Collector (Appeals) may stay recovery of duty and taxes for a period not exceeding thirty days, after giving the Collectorate or Directorate officer a chance to be heard. The stay is not automatic. You must ask for it.
The Collector (Appeals) should pass the order within ninety days of filing, or within an extended period for which reasons are recorded. The extension is not to exceed sixty days unless the Board extends further. Time spent on an adjournment for a stay order or alternative dispute resolution is excluded, up to thirty days.
What to file and in what order
File promptly and keep every receipt. The order, the declaration, the invoice and the bill of lading are the four papers every customs appeal needs.
- Note the date you received the order and count 30 days from it.
- Collect the order, goods declaration, commercial invoice, packing list and bill of lading or airway bill.
- Write the grounds of appeal, one numbered ground per issue.
- Pay the Rs 1,000 fee by the method the Board prescribes and keep the proof.
- File the appeal with the Collector (Appeals) and ask for a stay in writing.
- Attend the hearing and file written arguments the same day.
The goods declaration itself is explained in WeBOC or PSW: which to use to file your goods declaration. A mistake there is the usual root of a later order.
If you lose, the Appellate Tribunal is next with a 45 day limit
An order of the Collector (Appeals) can be appealed to the Customs Appellate Tribunal. The Act sets 45 days from the date the order is communicated, a fee of Rs 20,000 for a company and Rs 5,000 for others, and a power to admit late appeals for sufficient cause.
| Forum | Time limit | Fee |
|---|---|---|
| Collector (Appeals) | 30 days from receipt of the order | Rs 1,000 |
| Appellate Tribunal | 45 days from communication of the order | Rs 20,000 for a company, Rs 5,000 for others |
At the Tribunal, filing an appeal does not stop recovery. The Tribunal can stay recovery for 30 days on application, with a total of no more than 90 days, and the stay is subject to a pay order or bank guarantee of at least 25 per cent of the principal amount. The Tribunal may also refuse to admit an appeal where the fine or penalty does not exceed Rs 50,000.
Small personal cases, such as a held parcel, work differently
A phone or parcel held at a courier is usually released by paying the assessed duty, not by appeal. Steps for that are in getting a phone released from customs or courier with a PSID, and the rates in the courier parcel duty rules. Appeal when the value, the code or the penalty itself is wrong.
Common questions
How long do I have to appeal a customs order?
Thirty days from the date the order was communicated to you, under section 193. A late appeal may be admitted for sufficient cause.
What is the fee for a customs appeal?
One thousand rupees for the appeal to the Collector (Appeals). The Tribunal fee is Rs 20,000 for a company and Rs 5,000 for others.
Do I have to pay the duty while the appeal is pending?
The Collector (Appeals) may stay recovery for up to 30 days on request. After that, recovery can proceed unless the matter is stayed again.
How long does the Collector (Appeals) take to decide?
The Act sets ninety days from filing, with an extension for recorded reasons not exceeding sixty days unless the Board extends further.
Can I appeal if the officer was an Additional Collector?
An order under section 179 by an Additional Collector or higher goes to the Appellate Tribunal, not the Collector (Appeals).
Do I need a lawyer to appeal?
The Act does not require one for the Collector (Appeals). A clearing agent or tax lawyer can help draft the grounds, which is the part that decides the result.
How we verified this
What we checked, where we read it, and what we could not confirm.
We read sections 193, 193A and 194A of the Customs Act, 1969, as amended up to 30 June 2026, published by the Federal Board of Revenue, on 12 October 2026. We did not read the Customs Rules on appeal forms and fee payment, so check them on the Collectorate's page before filing. This page is general information, not legal advice.
About the author
Global Affairs & Political Economy Writer
Muhammad Hatim is a book lover who started writing because he enjoys it. At Pakistan Era he writes about international relations, geopolitics and the global economy, with a particular interest in South Asia and the forces behind current events.
