The Directorate General of lOCO shall be headed by a Director General who shall be assisted by as many Directors, Additional Directors, Deputy or Assistant Directors, Audit Officers, Principal Appraisers or Appraisers, Superintendents or Deputy Superintendents, Senior Auditors or Auditors, Inspectors or any other officers with any other designation as may be required and determined by the Board or on recommendation of the Director General and approved by the Board.
The Directorate General of IOCO shall, unless the Board notify otherwise, perform, inter alia, the following functions: It included determination of duty drawback rates for repayment; determination of the input-output ratios and wastages in respect of input goods and determination of quantitative requirements for manufacturers and producers in view of sub-clause (iii) of clause (a) of rule 308 of the Customs Rules, 2001 and issuance of entitlement certificate thereof.
The officers of Directorate General of IOCO shall have jurisdiction as specified: Director General of IOCO, Karachi would have jurisdiction over functions of Directorate General of IOCO related to the whole of Pakistan.
Director, IOCO (Headquarters) would have area of territorial jurisdiction covering all offices of Directorate General of IOCO and Collectorates of Customs in Pakistan. Area of functional jurisdiction included Headquarters (Administration) functions, Assistance in Management of the office of the Director General, Coordination with all concerned, Liaison with PRAL and WeBOC Team, Allocation of any case / assignment to a particular Directorate after approval by the Director General, Liaison with all agencies including ministries assisting III reforming and strengthening IOCO and any other functional jurisdiction assigned by the Board.
Director, IOCO (North), Islamabad would perform functions of Directorate General of IOCO listed in respect of industrial and business units registered with the Federal Board of Revenue and located within the territorial limits of Islamabad Capital Territory and Rawalpindi Division; Khyber Pakhtunkhwa; and Northern Areas/Gilgit Baltistan.
Director, IOCO (Central), Lahore would perform functions of Directorate General of IOCO listed in respect of industrial and business units registered with the Federal Board of Revenue and located within the territorial limits of the Punjab excluding Rawalpindi Division.
Director, IOCO (South), Karachi would perform listed functions of Directorate General of IOCO in respect of industrial and business units registered with the Federal Board of Revenue and located within the territorial limits of Sindh and Balochistan.
The officers of IOCO specified shall exercise powers of appropriate officer of Customs as specified in the S.R.O. 646(I)/2018.
Notwithstanding the exercise of powers under sections specified in column (3) of Table B under paragraph 4, officers of Directorate General of IOCO may invoke the assistance of regulatory and enforcement Collectorates and Directorates for exercise of powers under section 17 or any other section of the Customs Act, 1969 (IV of 1969), as the case may be, for the discharge of duties and enforcement of any provisions of the Act ibid, FBR added.