What FBR published on 17 and 19 August 2026

The Federal Board of Revenue issued two material final notifications during this review period. S.R.O. 1382(I)/2026 changes two open-plot valuation entries for Rawalpindi, while S.R.O. 1413(I)/2026 brings the Independent Case Scrutiny Committee (Customs) Rules, 2026 into force.

Neither notification is a draft. The Customs framework is especially important to distinguish from its earlier status: FBR first published the proposed rules through S.R.O. 1141(I)/2026 on 22 July, but the 19 August notification is the operative final instrument and says the rules come into force at once.

Two Rawalpindi property values have been reduced

S.R.O. 1382(I)/2026, dated 17 August, amends column (6) of FBR's Rawalpindi immovable-property valuation table in S.R.O. 1728(I)/2024. The original table identifies both affected entries as Foreign Office Employees Cooperative Housing Society in Rawalpindi.

The notification makes two substitutions to the open-plot rate per square foot:

Entry 6166, commercial on-road property: PKR 8,542.5 is replaced with PKR 7,353.
Entry 6167, residential off-road property: PKR 5,025.1 is replaced with PKR 1,431.

The amendment is narrow. It changes only these two column (6) open-plot values; it does not announce a city-wide reduction and does not alter the column (7) superstructure rates in those entries. Anyone handling a relevant transfer or valuation should confirm that the exact society, property classification and road category match the amended row.

Customs litigation now requires independent pre-filing scrutiny

S.R.O. 1413(I)/2026, dated 19 August, adds a new Chapter L to the Customs Rules, 2001 and establishes four territorial committees: North, Central, South-I and South-II. Each committee is to include a retired superior-court judge, an advocate with at least fifteen years of Customs, tax and commercial litigation experience, and a serving or retired senior Customs officer.

The rules require a case to be placed before the relevant committee, with its recommendation on record, before FBR files a reference in a High Court or a petition in the Supreme Court or Federal Constitutional Court. The committees will also review pending cases to decide whether continued litigation is warranted, maintain a database of settled legal questions and identify recurring issues that may need legislative or administrative action.

Referrals and proceedings are intended to run through a dedicated Pakistan Single Window portal or modifications to WeBOC. Manual processing is permitted until that system is operational. The committee is expected to decide a case within fifteen days of receipt, with a possible further ten-day extension. If no recommendation is made within the permitted period, the case is treated as cleared for filing, subject to the other legal requirements.

Urgent cases may be fast-tracked where a limitation period will expire within fifteen days or substantial revenue is at immediate risk, with a full-committee post-facto review within thirty days. The rules also require yearly anonymized summaries of recommendations and an annual performance report to FBR.

What the final rules do not change

The Customs notification governs how FBR decides whether to pursue litigation. It does not change customs-duty rates, tariff classifications, assessment rules or a taxpayer's statutory appeal period. Its immediate effect is on FBR's internal pre-filing review and litigation-management process.

The two seminar and stakeholder-engagement press releases published on 17 and 18 August did not themselves create binding filing rules or deadline changes, so they are not presented here as tax-law measures.

What affected taxpayers and advisers should check now

Rawalpindi property transactions: use the amended values only where the exact Foreign Office Employees CHS entry and commercial or residential road classification match.
Customs litigants and advisers: update matter-status notes to show that the July Customs scrutiny proposal is now final and immediately operative.
Customs field formations: prepare complete referral records, including the legal question, revenue implications, relevant decisions and supporting documents, for committee review.
Everyone: keep the new final notifications separate from earlier drafts and verify any later Gazette amendment before acting.

Official FBR sources

The bottom line

FBR has made a targeted reduction to two Rawalpindi property valuation rows and has moved the Customs litigation-scrutiny framework from proposal to final law. The property change applies only to the named rows, while the Customs rules immediately introduce mandatory committee review before FBR pursues specified higher-court litigation.

Disclaimer: This article summarizes official FBR documents reviewed on 24 August 2026. It is general information, not legal or tax advice for a particular taxpayer, property, assessment, appeal or transaction. Check the official Gazette, the current law and any later FBR amendment before acting.

FBR Weekly Tax Update: Rawalpindi Property Values and Customs Litigation Rules