The Federal Board of Revenue (FBR) has allowed the use of tampered vehicles above 1800 cc for operational purposes by Anti-Smuggling and Enforcement formations of the FBR, effective April 2026.
According to Customs General Order (CGO) 4 of 2026 issued by the FBR, vehicles above 1800 cc may also be authorized for use by hard-area formations of Appraisement under Chief Collectors of Customs in Balochistan, including Gwadar, Border Point 250 (Gabd), Mand, Panjgur, Taftan, Katagar, Dalbandin, and Chaman. Similar authorization will apply to formations under the Chief Collector, Khyber Pakhtunkhwa, including Angoor Ada, Ghulam Khan, Kharlachi, Torkham, Gilgit, Sost, as well as Transit Trade formations and other border stations or hard areas specified by the Board.
To regulate the use of confiscated vehicles with tampered or cut-and-weld chassis numbers (hereinafter referred to as “tampered vehicles”) and ensure transparent disposal, the FBR has prescribed a uniform procedure effective from 1st April 2026.
Under the new framework, the following categories will be eligible to purchase such vehicles:
The FBR clarified that tampered vehicles shall under no circumstances be sold to individuals in a personal capacity.
Sale or disposal of such vehicles to government and semi-government organizations will follow a prescribed procedure, the FBR added.
Formations under the Customs Wing will be given priority for allocation of tampered vehicles for official use under Section 182 of the Customs Act, 1969, read with Section 187A. All formations must submit proposals justifying the number of required vehicles based on operational needs and staffing levels.
These requirements will be reviewed by a committee headed by the Member (Customs Operations), which will finalize approvals and allocations.
All formations will conduct quarterly reviews of their vehicle requirements. In case of changes, revised requests must be submitted for approval. Replacement will also be allowed where allotted vehicles are no longer roadworthy or are dismantled.
The Customs Wing will also develop a digitized system to record and track confiscated tampered vehicles. After seizure, full details—including forensic reports, chassis plate data, photographs, vehicle condition, and litigation status—will be uploaded to the system.
Access to this digital database will also be provided to the Cabinet Division.
At the end of their service life, tampered vehicles may be dismantled upon recommendation of the receiving department. The custodian department will return such vehicles to Pakistan Customs, the FBR added.
Buses, coasters, vans, and other vehicles that cannot be sold to government or semi-government departments may be transferred free of cost to government-owned educational, medical, and scientific institutions upon written approval from the relevant ministries.
Any vehicle that remains undisposed of within five years of its availability will be dismantled in accordance with the government-approved procedure.