ISLAMABAD: The Federal Board of Revenue (FBR) has proposed amendments to the Customs Rules, 2001 requiring importers to provide additional identification details in cargo declarations aimed at improving documentation and compliance in the import sector.
According to a draft notification issued through S.R.O. 882(I)/2026, the FBR has proposed adding new columns in the Import General Manifest (IGM) under Appendix-III of the Customs Rules.
Under the proposed amendments, importers who are required under law to obtain a National Tax Number (NTN) or Federal Tax Number (FTN) will have to provide those details in cargo declarations. In cases where importers are not required to obtain NTN or FTN, the importer’s CNIC or passport number will be mandatory.
The draft amendments have been issued under powers granted through the Customs Act, 1969, Sales Tax Act, 1990, Federal Excise Act, 2005 and Income Tax Ordinance, 2001.
The FBR stated that the changes are intended to strengthen import documentation, improve traceability of importers and enhance enforcement against tax evasion and misuse of customs procedures.
According to the notification, the proposed amendments will come into effect from August 15, 2026 for all seaports and border customs stations. However, the provisions will not apply to Import General Manifests filed at airports.
The tax authority has invited objections and suggestions from stakeholders within seven days of publication of the draft notification in the official Gazette before final implementation.
