ISLAMABAD: The Federal Board of Revenue (FBR) has significantly increased penalties for several customs violations, with fines now reaching up to Rs1 million under a revised penalty schedule.
The changes have been introduced through SRO 136(I)/2026 and will take effect from October 1, 2026. The new schedule replaces the previous penalties issued in July 2025.
Under the revised rules, failure to file a goods declaration for home consumption, warehousing or transshipment within 20 days of goods arriving at a customs station will result in a penalty of Rs. 25,000 per day for the next five days.
The penalty will increase to Rs. 50,000 per day thereafter, subject to a maximum of Rs. 1 million.
For goods declarations filed before a vessel berths, importers will face penalties if the goods are not removed from the customs station within five days after assessment is completed and the vessel has berthed. The fine will be Rs. 5,000 per day for the next five days and Rs. 15,000 per day thereafter, capped at Rs. 1 million.
Where a goods declaration is filed after the vessel has berthed, failure to remove the goods within five days of clearance will attract a penalty of Rs. 10,000 per day for the next five days, followed by Rs. 20,000 per day thereafter, with the maximum penalty set at Rs. 1 million.
The revised schedule also covers export shipments. Goods that are not loaded onto the conveyance within 15 days of entering the port will attract a penalty of Rs. 15,000 per day for the next five days and Rs. 20,000 per day thereafter, subject to the Rs. 1 million maximum.
The FBR said the penalties will be imposed through adjudication proceedings or voluntary payment, depending on the applicable procedure under the Customs Act and relevant rules.
The revised penalties are aimed at ensuring timely customs declarations, faster clearance and removal of imported goods, and timely loading of export shipments.
