According to the Customs Reward Rules 2012, in cases where confiscated goods cannot, be disposed of such as prohibited and restricted items in terms of the prevalent Import and Export Policy Orders encompassing, narcotics, drugs, arms, intellectual property items etc, the amount of reward shall be determined under new mechanism. Where the value of confiscated goods Rs 20,000 or less; the amount of reward would be 30 percent of the value of goods. Where value of confiscated goods is more than Rs 20,000 but not more than Rs 500,000; amount of reward would be Rs 6,000 plus 25 percent of the value of goods in excess of Rs 20,000. Where the value of confiscated goods is over Rs 500,000, amount of reward would be Rs 126,000 plus 10 percent of the value of goods in excess of Rs 500,000. The reward amount shall, however, not exceed Rs 1,000,000.
As per new rules, cash shall be sanctioned under these rules in cases involving evasion of duty and other taxes, and confiscation of goods. The reward would be available to the officers and officials of Pakistan Customs Service for their contribution in such case and informer providing credible information leading to such confiscation or detection, as the case may be. Cash reward may also be sanctioned to the Officers of Pakistan Customs Service and staff, for rendering meritorious services in normal course of duty, not exceeding three years' basic salary.
The amount of reward, in cases involving evasion of duty and other taxes: and confiscation of goods shall be determined in the following manner: Where amount of customs duty and other taxes realised of Rs 500,000 or less, the amount of reward would be 20 percent of the customs duty and other taxes.
In cases where amount of customs duty and other taxes realised is more than Rs 500,000 but not more than Rs 1,000,000, amount of reward would be Rs 100,000 plus 10 percent of the customs duty and other taxes in excess of Rs 500,000. Where amount of customs duty and other taxes realised over Rs 1,000,000, the amount of reward would be Rs 150,000 plus 5 percent of the customs duty and other taxes in excess of Rs 1,000,000.
The amount of reward shall be sanctioned after realisation of the whole of the duty and other taxes involved. Provided that in cases where more than half of the amount of duty and other have been realised, reward may be sanctioned proportionate to the realised amount of duty and other taxes involved, Customs Reward Rules, 2012 added.