ISLAMABAD: The Federal Board of Revenue (FBR) has introduced new graded penalties for delays in filing goods declarations and clearing consignments from ports and warehouses, set to take effect from October 1.
The penalties were issued through customs notification SRO 1346 of 2026, replacing the framework of the last year and establishing a revised fine structure for importers and exporters who miss deadlines under the Customs Act 1969.
The move follows a scam in which a private company was found to have deliberately delayed filing goods declarations (GDs) to gain a temporary advantage. Prime Minister Shehbaz Sharif had directed the FBR to introduce corrective measures to prevent a recurrence.
Under the new schedule, importers who fail to file a goods declaration for home consumption, warehousing, or transhipment within 20 days of a shipment’s arrival will be fined Rs25,000 per day for the first five days, rising to Rs50,000 per day thereafter, with a maximum penalty of Rs1 million.
Where declarations are filed before a vessel berths but goods are not cleared from customs stations within five days of assessment and berthing, despite payment of duties and taxes, the fine will be Rs15,000 per day for the first five days and Rs20,000 per day afterward, capped at Rs1 million.
If declarations are filed after berthing and goods remain uncleared for more than five days, whether for home consumption, warehousing, or transhipment, the penalty will be Rs10,000 per day for the first five days and Rs20,000 per day thereafter, subject to the same Rs1 million ceiling.
Exporters face similar penalties. Consignments not loaded for export within 15 days of entering the port will attract a fine of Rs5,000 per day for the first five days, increasing to Rs15,000 per day thereafter, capped at Rs1 million.
The FBR said the penalties would be enforced through adjudication proceedings or voluntary deposit, as prescribed under existing rules. Officials said the measures are intended to streamline customs operations, discourage prolonged storage at ports, and ensure the timely clearance of goods.
