FBR Issues New Procedure For Storage and Destruction of Seized Cigarettes

FBR Issues New Procedure For Storage and Destruction of Seized Cigarettes

The Federal Board of Revenue (FBR) has issued a new procedure for the storage and destruction of seized/confiscated cigarettes, cigarette paper and cigarette filters and betel nuts.

The FBR has issued a customs general order (CGO) 6 of 2021 here on Thursday.

According to the procedure, the destruction of seized/confiscated cigarettes, cigarette paper and cigarette filters shall be supervised by a committee comprising of the Incharge AC/DC and ADC of the Collectorate / Directorate; Additional Director of Customs Intelligence & Investigation; An officer of the seizing agency equivalent to BS-19, if seizing agency is other than Customs; Representative of renowned Tobacco Companies; and First Class Magistrate.

The committee before destruction shall randomly check different brands to verify the goods brought for destruction and after satisfaction, shall countersign the list both before and also after witnessing the destruction process, that seized/confiscated goods have been burnt/destroyed completely, in the format, FBR added.


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At the time of the seizure of cigarettes, cigarette paper and cigarette filters, the seizing officer, in addition to other required documents shall prepare a brand-wise recovery memo. The brand-wise recovery memo shall also be countersigned by Superintendent in Incharge. Pictures of all the brands shall also be attached with the recovery memo and these should be signed both by the seizing officer and Superintendent incharge. At the time of handing over the seized goods i.e. of seized/confiscated cigarettes, cigarette paper and cigarette filters, the Inspector incharge warehouse shall countersign both brand-wise recovery memo and attached pictures as a token of receipt goods and a copy to be retained by the seizing officer in the format as set out in Annex-B.

The concerned brand-wise destruction list will be signed by Inspector Incharge along with annexes. The Superintendent Incharge who has earlier signed the seizure memo, shall counter check and sign the brand-wise destruction list, certifying that these are the same goods as per the given recovery memo.


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The concerned Assistant Collector/Deputy Collector shall also counter-check the two lists before destruction to satisfy himself, that these are the same goods, FBR added.

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