FBR Customs Inspector case studies
FBR Customs Inspector · Put your knowledge to work in context.
The FBR Customs Inspector credential refers to the Customs Inspector post within Pakistan Customs, one of the two main wings of the Federal Board of Revenue (FBR), alongside Inland Revenue. This page is an independent study resource for candidates preparing for the recruitment and departmental examination associated with that post; it is not affiliated with, endorsed by, or operated by FBR or Pakistan Customs. The FBR Customs Inspector case studies are 5 cases and about 4,671 words.
1Three sealed handsets in the green channel
On 12 September a Pakistani national who has lived in Dubai for four years lands at Karachi on a scheduled flight and walks through the green channel. His baggage declaration lists one used handset.
946 words, about 5 min2The machining centres that moved to a trader's warehouse
In March 2024 a manufacturer with a valid sales tax registration imported six CNC machining centres under HS 8457.10, each with a declared and accepted customs value of PKR 16 million. The concessionary notification gave 0% customs duty and sales tax exemption for machinery imported for installation in the importer's own factory, on the conditions that the machinery is not sold or otherwise disposed of for five years and that any change of location or status is intimated to Customs.
902 words, about 5 min3ATL removal, a CPR dated 28 February, and a 2% gap
A commercial importer files a GD on 3 March for 500 cartons of ceramic tiles (HS 6907.23) with an assessed customs value of PKR 12.5 million. Advance income tax under section 148 is to be collected at the import stage.
950 words, about 5 min4The POS data that is 40% larger than the return
A tier-1 retail chain with 22 outlets, six of them integrated with the FBR point-of-sale system, files its February sales tax return showing taxable supplies of PKR 88 million and output tax of PKR 15.84 million at 18%. The POS data transmitted by the six integrated outlets alone totals PKR 151 million in sales.
918 words, about 5 min5The broken seal and the cash in the cabin
A four-container Afghan transit consignment declared under APTTA as 1,200 cartons of black tea (HS 0902.40) per container crosses at Torkham. The carrier is a bonded transport company, and the goods are secured with Customs seals and a GPS tracking device.
955 words, about 5 min