FBR Revises Pakistan Customs Penalties From October 1

Importers and clearing agents in Pakistan will face a revised penalty framework starting October 1, following a fresh directive issued by the Federal Board of Revenue (FBR). The tax authority has adjusted fine structures for common logistical defaults, including late submission of goods declarations and delays in clearing imported cargo from port terminals.

The changes were formally notified through SRO 136(I)/2026 under the powers granted by sub-section (1) of Section 82 of the Customs Act, 1969. This newly promulgated notification officially replaces the previously applicable SRO 1387(I)/2025, which had been issued on July 31, 2025.

Under the revised terms, traders who fail to submit a goods declaration for home consumption, warehousing, or transshipment within 20 days of arrival at a customs station will incur daily fines. The penalty is fixed at Rs25,000 per day for the initial five days of delay following the 20-day window, escalating to Rs50,000 for every subsequent day, up to an upper limit of Rs1 million per case.

Additional provisions in the regulatory order target delays occurring after preliminary paperwork is complete, such as cases where goods declarations are filed prior to vessel berthing but cargo remains uncollected after duties are settled. Reports from Business Recorder indicate that the FBR aims to streamline cargo handling and enforce stricter timelines across customs stations nationwide.