VAT & SD Act 2012
Section 88 - Powers and functions of Customs Officers
(as updated till Finance Ordinance 2025)
1(1) Every Customs Officer, in applying, and giving effect to, any provision of this Act or any rule made thereunder, shall have the following responsibilities, namely:-
(a) collection of VAT and advance tax imposed on taxable imports; and
(b) collection of supplementary duty payable on imports of goods subject to supplementary duty.
(2) A Customs Officer shall be entitled to exercise the powers conferred upon him by the Customs Act in such a manner as if the provisions of imposition of Customs duty on importable goods under the Customs Act is applicable to the VAT, Supplementary Duty and Advanced Tax imposed under this Act.]
1 Section 88 was substituted by section 90 of the Finance Act, 2019 (Act No. 10 of 2019) with effect from 01 July 2019.
Disclaimer: This is the authentic English text of The Value Added Tax and Supplementary Duty Act 2012, as published under SRO No. 440-Law/2025/326-Mushak dated 05 November 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.