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FBR Proposes Three-Attempt Limit for Customs Licensing Exams

FBR

ISLAMABAD: Federal Board of Revenue (FBR) has proposed new rules limiting customs licensing exam candidates to a maximum of three attempts, according to a notification issued Tuesday.

The draft amendment, published in the official gazette under S.R.O. 2099(I)/2026, would modify Rule 93 of Chapter VIII of the Customs Rules, 2001. The FBR said it is exercising powers conferred by Section 219 of the Customs Act, 1969, along with relevant provisions of the Sales Tax Act, Federal Excise Act and Income Tax Ordinance.

Under the proposed rule, every applicant , including provisional license holders, would be allowed a maximum of three attempts to qualify the examination. Not appearing for the exam after applying, or failing to qualify after appearance, would each count as one attempt.

A provisional license holder who fails to appear or qualify within three attempts would have their provisional license canceled after the third attempt, or after failing to appear in three consecutive exams conducted after Dec. 24, 2024, the notification said.

The FBR said objections or suggestions may be submitted within seven days of publication in the official gazette and will be considered before the amendments are finalized.

The notification was signed by Moen Afzal Ali, secretary for law and procedure.

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