Pakistan’s tax authority is taking the sale of seized and confiscated goods online. On 22 October 2026, the Federal Board of Revenue (FBR) notified S.R.O. 1889(I)/2026, inserting a new Chapter XVII-C — rules 158L to 158W — into the Sales Tax Rules, 2006. The new chapter creates an online e-auction module for disposing of goods that Inland Revenue officers hold after seizure or confiscation.
This is a rules story, not a shopping story — and that distinction matters. The notification sets out how the system will work once it opens, but it gives no go-live date for the module and no web address for it. No auction lot has been listed, no reserve price has been published, and no first sale has taken place under the new rules. So this guide explains what the rules say, who can take part, how the process is supposed to run, and — just as importantly — what readers should not do yet.
If you are hoping to bid on seized goods tomorrow, the honest answer is that you cannot, because the platform itself has not been opened. What you can do now is understand the system, keep your documents ready, and watch FBR’s own channels for the launch announcement. Anyone claiming to sell you access, a lot list, or early registration for this module today should be treated with suspicion.
What SRO 1889(I)/2026 actually does
Before this notification, the disposal of seized and confiscated goods held by Inland Revenue was handled through older, offline sale processes. The new chapter changes the channel, not the underlying idea: goods that the law allows the department to sell will now be sold through an electronic auction module instead of a physical auction process.
The scope is specific, and it is worth getting it right. The new rules cover two kinds of goods: goods that have been confiscated, and seized goods that have been finalised for disposal under an adjudication order and are held by Inland Revenue officers. That is the whole universe of the new module. It does not cover goods held by Customs. Customs runs its own, separate auction process, and this notification does not merge the two systems. If you have ever followed a Customs auction, do not assume these new Inland Revenue rules apply to it — they do not.
The notification also matters because it writes the process down in rules rather than leaving it to ad-hoc practice. Each lot, each bidder, each officer’s role, and each deadline is now defined in the Sales Tax Rules. That structure is supposed to make the process more transparent: lots listed with photographs and documents, bidding open for a fixed window, and a reserve price set by a committee rather than by one person alone. Whether the system delivers on that promise will only become clear once it actually opens — but the rules, at least, are now on the books.
Who runs each auction: three roles to know
The new chapter divides the work between three roles, and understanding them helps you see where checks and balances are supposed to sit.
First, the custodian. This is an Inland Revenue officer or office that holds the goods. The custodian uploads each lot to the module with its description, photographs, and supporting documents. In practice, this is the person who turns a physical pile of seized goods into a listing a bidder can actually judge. The quality of that listing — clear photographs, an honest description, the right documents — will decide whether bidders can bid with confidence.
Second, the authorised officer. This is an Inland Revenue officer picked by the Commissioner to run the sale. The authorised officer conducts the auction through the module and handles the steps that move a lot from listing to sale. If a bidder has a process question during a sale, this is the officer running it.
Third, the valuation committee. This committee sets the reserve price — the minimum price below which a lot will not be sold. It is made up of an Additional Commissioner, a Deputy Commissioner, and an Assistant Commissioner, with a technical or valuation expert added where needed. The point of a committee, rather than a single officer, is that the reserve price should reflect a considered valuation, not one person’s guess. For bidders, the reserve price is the number that matters most after the lot description: it is the floor, and no winning bid can sit below it.
The safeguards before any auction begins
One of the most important parts of the new rules is what must happen before an auction is allowed to start at all. The authorised officer must verify the legal status of the goods, including whether there is any judicial stay, what release or redemption options exist, and whether any restrictions apply to their disposal.
The judicial stay rule deserves special attention. Goods under a judicial stay are not auctioned until the stay is vacated. That is a hard protection, not a guideline: if a court has stayed the disposal of goods, the module must not sell them. This matters for both sides. For the original owner, it means the auction process cannot simply run over a court order. For a bidder, it means a lot that appears on the module should, in principle, be legally clear for sale — though prudent bidders will still want to read the lot documents carefully before bidding.
The release and redemption check matters for a similar reason. In some cases, the law gives an owner a chance to get goods back — by paying a penalty, redeeming them, or meeting some other condition — before they are finally disposed of. The rules require the officer to check those options before the auction begins, so that goods are only sold once that window has genuinely closed. Again, this is a protection built into the process, and it is one of the reasons the rules slow the process down deliberately rather than rushing lots to sale.
How bidding will work: registration, fee, and the 72-hour window
The new rules set out a bidder journey that will feel familiar to anyone who has used an online auction or e-commerce platform, with a few government-specific steps added.
Bidders will register with their CNIC or NICOP. That identity requirement is central to the system: every bid is tied to a verified national identity document, which makes the process traceable and discourages fake or duplicate bidding accounts. If you plan to take part when the module opens, your CNIC or NICOP details will be the foundation of your registration, so it is worth making sure your identity documents are current and that the details you enter match them exactly.
Registration carries a one-time fee of not less than Rs 25,000. Read that figure carefully, because it is easy to misunderstand. It is a minimum, not a fixed fee — the rules say “not less than” Rs 25,000, which means the actual fee could be set higher, and the final figure will be confirmed when the module opens. It is also a registration fee, not a bid amount and not the price of any lot. Paying it does not buy you goods; it registers you as a bidder on the module. Anyone who tells you Rs 25,000 buys a specific lot is misleading you.
Once registered, successful applicants receive a unique identification number by email and SMS. That number is your bidder identity on the module, and it is how the system will recognise you across auctions. Keep it safe, and make sure the email address and mobile number you register with are ones you actually monitor — if the system sends your identification number, auction notices, or payment instructions to an inbox or number you never check, you could miss a deadline.
Bidding itself stays open for 72 hours. That three-day window is the heart of the online model: instead of everyone gathering at one place at one time, bidders anywhere in the country can place bids over three full days. The window gives working people a fair chance to take part, and it gives bidders time to study lot photographs and documents before committing money. It also means there is no excuse for a rushed, uninformed bid — you have three days to do your homework.
After you win: the 7-day payment rule
Winning a lot is only half the transaction. Under the new rules, successful bidders must complete payment within 7 days. That is a tight deadline, and it is the single most practical thing a future bidder needs to plan for.
Seven days sounds generous until you think about what it involves: arranging funds, possibly moving money between accounts, and completing whatever payment channel the module requires. A bidder who wins a high-value lot without funds ready could find the deadline very uncomfortable indeed. The sensible approach, once the module opens, is to decide your maximum bid before you bid, and to have the money available — not merely expected — before the 72-hour window closes.
The rules do not, in the material reported so far, spell out what happens to a lot if the winner fails to pay within 7 days — whether it goes back to auction, passes to the next-highest bidder, or follows some other route. That is a detail worth watching for in the module’s own terms and conditions when it launches. Until then, the safest assumption is the strictest one: if you win, you pay within 7 days, or you risk losing the lot and possibly your standing as a bidder.
What the new e-auction module will change — and what it will not
| Area | Before the new rules | Under Chapter XVII-C |
|---|---|---|
| Sale channel | Offline, physical sale process | Online e-auction module |
| Who can bid | Limited by physical presence | Any registered bidder with CNIC/NICOP, from anywhere |
| Bidding window | Single auction event | 72 hours open bidding |
| Registration cost | Not standardised in this way | One-time fee of not less than Rs 25,000 |
| Winner payment deadline | Not fixed in this chapter | 7 days from success |
| Reserve price | Not set by this committee structure | Valuation committee (Additional, Deputy, Assistant Commissioner + expert where needed) |
| Goods under judicial stay | Protected by court order | Expressly not auctioned until the stay is vacated |
The table makes the ambition clear: a wider, more transparent, more standardised process. But it also shows the limits. The rules change how Inland Revenue sells seized and confiscated goods. They do not change what goods can be seized or confiscated in the first place, they do not change anyone’s tax liability, and they do not create a general public marketplace. This is a disposal mechanism for goods the department already holds under the law — not a new shopping website.
It is also worth keeping this story separate from two other recent FBR stories that readers sometimes confuse with it. This is not the return-filing deadline story — that is a filing obligation with its own 31 October date. And it is not the faceless audit story — that is about how audits are conducted. This story is about disposal: what happens to goods after seizure and confiscation, once the law allows them to be sold. Mixing the three up leads to wrong conclusions, like assuming an auction deadline affects your tax return. It does not.
What is still missing: no launch date, no web address
Here is the part of the story that matters most for readers right now. The notification gives no go-live date for the e-auction module, and no web address for it. The signed SRO text itself does not name a launch date, and reporting on the notification has explicitly noted that it could not be confirmed when the first auction will open.
That gap has practical consequences. First, you cannot register yet, because there is no module to register on. Second, you cannot browse lots, because no lots have been listed. Third, and most importantly, any website, app, social media page, or WhatsApp group claiming to be the FBR e-auction platform today is not the real thing — because the real thing has not been given an address yet. Do not pay any fee to any such channel, and do not share your CNIC details with it.
The correct move is patience plus vigilance. Watch FBR’s own channels — its official website and official announcements — for the launch notice, the module’s address, the confirmed registration fee, and the payment method. When the module does open, check those details against the rules explained in this article: CNIC or NICOP registration, a one-time fee of not less than Rs 25,000, a unique identification number by email and SMS, 72-hour bidding, and 7-day payment. If a platform claiming to be the module contradicts those rules, that is a red flag.
How to prepare while you wait
Even though you cannot bid yet, there is sensible preparation you can do now, and none of it costs money or risks your personal data.
First, make sure your CNIC or NICOP is valid and that your details are up to date. Registration will be built on that document, so an expired card or a mismatch between your documents could slow you down at exactly the wrong moment.
Second, make sure you have an email address and mobile number that you control and check regularly. Your unique identification number, and presumably auction notices, will arrive by email and SMS. A dormant inbox or an old number you no longer use is a needless risk.
Third, if you are interested in a particular category of goods — vehicles, electronics, machinery, or anything else that commonly appears in seizure cases — start learning how those goods are valued in the open market. The reserve price will be set by the valuation committee, but knowing market prices yourself is the only way to judge whether a lot is good value or a trap. Remember that seized goods are typically sold as-is, so inspection — through the photographs and documents the custodian uploads — will be your main protection.
Fourth, plan your finances honestly. The registration fee alone is at least Rs 25,000 before you bid a single rupee, and a winning bid must be paid within 7 days. Decide in advance what you can genuinely afford, and do not let the excitement of an auction push you past it. The 72-hour window is your friend here: use it to think, not just to bid.
Finally, keep this story in its proper box. It is a disposal reform, not a tax amnesty, not a filing extension, and not a Customs auction. If someone tries to sell you a shortcut that mixes those things together, walk away.
What to watch next
Three announcements will turn this rules story into a live service, and readers should watch for them in this order. First, the launch announcement itself: FBR confirming that the module is open and giving its official address. Second, the operational details: the confirmed registration fee, the payment channels, and the module’s terms and conditions, including what happens if a winner misses the 7-day payment deadline. Third, the first lot listings: real goods, with real descriptions, photographs, documents, and reserve prices, open for a real 72-hour window.
Until the first of those three arrives, everything about bidding remains preparation, not participation. That is not a disappointment — it is the normal gap between rules being notified and a government digital platform going live. Systems like this need testing, payment integration, and officer training before they open to the public, and rushing them would create more problems than it solves.
The notification itself, though, is genuinely significant. It takes a process that was offline, localised, and hard for ordinary citizens to follow, and it puts it on a path toward an online, documented, time-bound system with defined roles and defined safeguards — including the hard protection for goods under judicial stay. If the module launches as the rules describe, it will be one of the more accessible government auctions in Pakistan: open to any registered citizen with a CNIC or NICOP, visible from anywhere in the country, and run on fixed deadlines rather than on who happened to be in the room.
For now, the advice is simple. Understand the rules, keep your documents ready, watch FBR’s own channels, and do not pay anyone or share your CNIC with any platform claiming to be the e-auction module before FBR itself announces it. When the first real auction opens, you will be ready — and you will know it is real because FBR said so, not because a stranger on social media did.
The reporting on this notification is covered in the proof paragraph below, including the detail that the first auction’s timing remains unconfirmed.
The key facts in this article — the 22 October 2026 notification, the new Chapter XVII-C (rules 158L to 158W), the one-time registration fee of not less than Rs 25,000, the 72-hour bidding window, and the 7-day payment deadline for successful bidders — were reported by Profit on 23 October 2026.
FAQs
What is FBR’s new e-auction system for seized goods?
It is an online auction module created by S.R.O. 1889(I)/2026, notified on 22 October 2026, which adds Chapter XVII-C (rules 158L to 158W) to the Sales Tax Rules, 2006. It will sell confiscated goods and seized goods finalised for disposal under an adjudication order that Inland Revenue officers hold, through an electronic module instead of an offline sale process.
When can I register and bid on the FBR e-auction module?
Not yet. The notification gives no go-live date and no web address for the module, and it has not been confirmed when the first auction will open. Do not register or pay on any website or app claiming to be the module until FBR itself announces the launch through its own official channels.
How much does it cost to register as a bidder?
Registration carries a one-time fee of not less than Rs 25,000. That is a minimum, not a fixed fee — the actual fee could be higher and will be confirmed when the module opens. It is a registration fee, not a bid amount and not the price of any lot.
What are the key deadlines in the new auction process?
Bidding stays open for 72 hours, and successful bidders must complete payment within 7 days of winning. Before an auction begins, the authorised officer must verify the legal status of the goods, and goods under a judicial stay are not auctioned until the stay is vacated.
Does this cover Customs auctions too?
No. The new chapter covers only goods held by Inland Revenue officers — confiscated goods and seized goods finalised for disposal under an adjudication order. Goods held by Customs fall under a separate Customs auction process, which this notification does not change or merge.