The Federal Board of Revenue (FBR) announced revisions to the functions and jurisdiction of the Directorate General of Post Clearance Audit (PCA) and Internal Audit (IA) through a new notification, S.R.O.1655 (I)/2025.
According to the notification, the FBR has reorganised the functions of the PCA and IA, empowering officials in Karachi, Lahore, Islamabad, and Quetta to perform additional tasks related to post-release functions. The new directives aim to strengthen the audit process, improve customs compliance, and support trade facilitation.
The officials in PCA and IA will develop a National Customs Audit Strategy (NCAS), which will be based on risk assessments aligned with the goals of customs compliance. The strategy will help guide the selection and execution of audits, ensuring transparency and accuracy in the process.Â
A standardised procedure for audits, including selection, review, appeals, and finalisation, will be adopted across the country.
The FBR has also established a Data Analytics Center (DAC) within PCA-IA to aggregate and analyze data from various sources, including internal systems such as WeBOC, PSW, valuation databases, and external agencies like SECP and the Ministry of Commerce.Â
The DAC will clean, normalize, and standardize data, using advanced analytics to identify risky transactions, misdeclarations, and systemic non-compliance in sectors such as textiles, auto parts, and electronics.
Additionally, a centralised Audit Management Cell (AMC) will be created to manage and monitor the annual audit plan, incorporating input from the DAC and other departments. This cell will be responsible for developing risk-based criteria for selecting audits and maintaining computerized records of all conducted audits.
