FBR Names Contract Sub-Inspectors and Goods Evaluators Officers of Customs
S.R.O. 1864 and 1865 of 20 October 2026 declare contract Sub-Inspectors and Goods Evaluators officers of Customs. See what the pages say and what to ask for.
Short answer: On 20 October 2026 the Federal Board of Revenue (FBR) notified S.R.O. 1864(I)/2026, which makes persons hired on contract as Sub-Inspectors at Digital Enforcement Stations and Goods Evaluators at Centralized Assessment Units "officers of Customs". A second notification, S.R.O. 1865(I)/2026, adds both posts to an older list of customs officers.
We opened both signed notifications on the FBR website. Each is one scanned page. They matter to anyone whose goods are checked or valued by these staff, because the legal status of the person who acts on your goods can matter if you later dispute the decision. Here is what the pages say, and what they leave out.
Two notifications of 20 October 2026 deal with the same two posts
S.R.O. 1864(I)/2026 uses clause (g) of section 3 of the Customs Act, 1969. S.R.O. 1865(I)/2026 uses clause (b) of section 2 of the same Act and amends an earlier notification, S.R.O. 52(I)/2024. Both are signed by the Secretary (Law and Procedure) and both are dated 20 October 2026.
| Notification | What it does | Power used |
|---|---|---|
| S.R.O. 1864(I)/2026 | Notifies contract Sub-Inspectors at Digital Enforcement Stations and Goods Evaluators at Centralized Assessment Units as officers of Customs | Clause (g), section 3, Customs Act 1969 |
| S.R.O. 1865(I)/2026 | In S.R.O. 52(I)/2024, adds "/Sub-Inspector" after "Inspector" and "/Goods Evaluator" after "Appraising Officer" | Clause (b), section 2, Customs Act 1969 |
S.R.O. 1864 covers contract staff at two kinds of posts
The text says "persons appointed on contract basis" as Sub-Inspectors at Digital Enforcement Stations, and as Goods Evaluators at the Centralized Assessment Units. Both groups are declared "officers of Customs". The notification does not list names, numbers of posts or places.
It also does not define the two units. Our reading is that an assessment unit values and classifies goods declarations, and an enforcement station checks goods. The notification itself does not say so, so we are describing, not quoting.
S.R.O. 1865 changes two entries in the table of S.R.O. 52
The amendment works on column 3 of the table in the older notification. Wherever the word "Inspector" appears, the words "/Sub-Inspector" are added. Wherever "Appraising Officer" appears, "/Goods Evaluator" is added. We did not read S.R.O. 52(I)/2024 itself.
So we cannot say which powers the table gives these officers. A reader who needs that must open S.R.O. 52(I)/2024 on the FBR customs pages. Our note on who can use customs powers at the border shows why the question of who is an officer matters.
The FBR list and the documents disagree on two dates
FBR's customs SRO list shows S.R.O. 1864 and 1865 under 19 October 2026. The signed pages say 20 October. We used the document date. The list also names the older notification as dated 28 January 2024, while the page of S.R.O. 1865 says 18 January 2024.
The difference may be a typing slip in one place or the other. We could not check the Gazette. If you rely on the 2024 notification in a case, quote the number, S.R.O. 52(I)/2024, and confirm the date with the Collectorate.
Importers can ask an officer for the order that gives authority
When a Sub-Inspector or Goods Evaluator stops, assesses or holds your goods, it is reasonable to ask under which provision. Ask politely for the order or notification number. The two notifications give you a number to quote. Do not argue at the counter. Write down names, times and the declaration number.
- Note the officer's post and the station or unit on every paper you receive.
- Ask which order or provision the action relies on, and write the answer down.
- Check the notification on the FBR customs SRO list: look for S.R.O. 1864(I)/2026 or S.R.O. 1865(I)/2026.
- If you disagree with the assessed value or the decision, file the appeal on time through the steps in our guide to the customs appellate tribunal.
- For goods already held, see how to pay a fine in place of confiscation.
This is not legal advice, and the notifications do not say they affect any pending case. A lawyer should read them against your own file. Passengers with luggage should note that the notifications do not change the rules in our guide to baggage duty.
Common questions
What is S.R.O. 1864(I)/2026?
It is a customs notification of 20 October 2026 declaring contract Sub-Inspectors at Digital Enforcement Stations and Goods Evaluators at Centralized Assessment Units to be officers of Customs.
What does S.R.O. 1865(I)/2026 do?
It amends S.R.O. 52(I)/2024 so that "Sub-Inspector" and "Goods Evaluator" are listed beside "Inspector" and "Appraising Officer" in column 3 of its table.
Does it say what powers these officers have?
No. The two pages declare status and amend a list. The powers sit in the Customs Act and in S.R.O. 52(I)/2024, which we did not read in full.
Are all Sub-Inspectors covered?
No. S.R.O. 1864 names persons appointed on contract at Digital Enforcement Stations, and Goods Evaluators at Centralized Assessment Units.
Why do the dates differ?
FBR's list shows 19 October for both, while the pages are dated 20 October. We used the date printed on each document.
Does this change my customs duty?
No rate or duty changes in either notification. They deal only with who counts as a customs officer.
How we verified this
What we checked, where we read it, and what we could not confirm.
Last checked 23 October 2026. We opened FBR's customs SRO list and read the signed pages of S.R.O. 1864(I)/2026 and S.R.O. 1865(I)/2026 in full. We could not read S.R.O. 52(I)/2024, the Gazette, the number of posts or the location of the stations, and we have not seen any court case on the point.
About the author
Tax, Bills and Technology Writer
Ali Akhtar is a young and curious voice here at Pakistan Era. He is currently pursuing his A-Levels and has a growing interest in Pakistan’s changing industrial landscape and educational trends. Ali likes to write in a way that helps him explain and explore the world around him. His writing reflects the perspective of the new generation navigating the evolving trends of Pakistan where technology, youth innovation, and shifting opportunities are reshaping the country’s future.
