ISLAMABAD: The Federal Board of Revenue (FBR) has notified 29 categories of goods as perishable goods for the purposes of Section 98 of the Customs Act, 1969, replacing an earlier notification issued in 1999.
Through SRO 1629(I)/2026 dated September 18, 2026, the FBR exercised its powers under Section 98 of the Customs Act, 1969, and superseded SRO 1250 of 1999 dated February 27, 1999.
The revised notification covers a broad range of food, agricultural and other products that may deteriorate during storage.
FBR lists 29 categories as perishable goods
The notified goods include betel leaves, butter, bidi leaves and bidi, betel-nuts, cheese, coconuts (seeds), X-ray films, dates, dry fruits, eggs, non-essential oils, food grains, fish, ginger and garlic.
The list also covers hides and skins, live trees, plants and roots, milk powder, meat, onions, apples, sweets and confectionery, soft drinks, sugar and spices.
Other products classified as perishable include syrups, jams, jellies, marmalades, ketchup and similar condiments, tobacco other than unmanufactured processed tobacco, tea, cocoa and coffee.
The notification further includes vegetables and fruits not specifically listed, as well as edible vegetable oil and oil-seeds.
Exception introduced for preserved and packaged food
The FBR has introduced an important exception for certain imported edible products.
An edible product with an expiry date specified by the manufacturer and printed on its packaging will not be treated as a perishable good for the purpose of warehousing surcharge if it is imported in preserved, canned, bottled or packaged form.
The exclusion is subject to specific storage and certification requirements.
Under the first condition, such goods must be stored in customs bonded warehouses in accordance with the storage requirements specified by the manufacturer. The storage arrangements must ensure that the products do not become unfit for human consumption during the warehousing period.
The second condition requires the licence holder of the customs bonded warehouse to certify, in the format prescribed in Annex-A, that the warehouse has the necessary facilities to store the goods according to the manufacturer’s specified conditions.
The certificate must be uploaded by the importer or authorised clearing agent when filing the relevant In-Bond Goods Declaration.
PSW and WeBOC system changes
The FBR has also directed that any system-related charges required to implement the notification should be taken up immediately by the office of the Chief Collector (South Appraisement) with the Pakistan Single Window (PSW) and WeBOC teams.
The revised notification establishes an updated framework for determining which goods qualify as perishable for customs warehousing purposes, while allowing appropriately preserved and packaged edible products to be excluded where the prescribed storage requirements are met.
