ISLAMABAD: The Federal Board of Revenue (FBR) has notified the Overstayed Cargo Management Rules, 2026, introducing a fully automated mechanism for imposing, adjudicating and appealing penalties on overstayed imported cargo at Pakistan’s seaports. The new rules will take effect from 31 August 2026.
The notification was issued through SRO 1081(I)/2026, which inserts a new chapter into the Customs Rules, 2001 to regulate the management of overstayed cargo under Section 82 of the Customs Act, 1969.
The FBR has also invited importers, customs agents and other stakeholders to submit comments on the new rules before their implementation.
Scope of the new rules
According to the notification, the Overstayed Cargo Management Rules, 2026 will apply to imported cargo handled at seaports but will not cover land customs stations or airports.
The provisions of Section 82(1) of the Customs Act will also not apply to the following categories of goods:
• Goods imported under Chapter 99 of the First Schedule to the Customs Act, 1969.
• Goods in transit or under international transhipment.
• Goods imported as personal baggage.
• Bulk cargo.
Automated penalty mechanism
Under the new framework, penalties for overstayed cargo will be processed through the Customs Computerized System.
At the time of filing a Goods Declaration (GD), or before the release of goods, the system will automatically calculate the applicable penalty in accordance with Section 82(1) of the Customs Act and the penalty rates separately notified by the FBR with the approval of the Minister-in-Charge.
The system will then issue an electronic show-cause notice to the owner of the goods or the authorised clearing agent, specifying the penalty payable.
Options for importers
The rules provide importers and their authorised clearing agents with two options after receiving the electronic notice.
They may:
• Accept the electronically calculated penalty and pay it through the WeBOC payment module, allowing the Goods Declaration to proceed for processing or clearance.
• Contest the penalty through the adjudication process.
Where adjudication is sought, the Customs Computerized System will automatically refer the case to the relevant Collector of Customs or an authorised officer, who must decide the matter within five working days.
The Chief Collector of Customs may extend the adjudication period by an additional five working days, provided reasons are recorded in writing.
If the adjudicating authority withdraws the show-cause notice, the system will permit the filing or release of the Goods Declaration. Where the notice is upheld, the importer must pay the penalty through the WeBOC system before customs processing can continue.
Digital appeal process
The FBR has also introduced an electronic appeal mechanism under the new rules.
Any person aggrieved by an adjudication order may file an appeal through the Customs Computerized System before the respective Chief Collector of Customs within 15 days of the order being issued.
The Chief Collector will be required to decide the appeal within five working days.
Penalty rates to be notified separately
The notification states that the amount of penalties applicable under the Overstayed Cargo Management Rules, 2026 will be prescribed separately through notifications issued by the FBR after obtaining approval from the Minister-in-Charge.
According to the FBR, the new rules are intended to modernise the management of overstayed cargo through automation, minimise delays in customs clearance and ensure transparent and efficient enforcement of penalty provisions under the Customs Act, 1969.
