ISLAMABAD: The Federal Board of Revenue (FBR) has restructured the jurisdiction and functions of Customs field formations across the country, expanding intelligence and digital monitoring of cleared cargo while redistributing responsibilities for export schemes, warehouses, clearing agents and Export Processing Zones (EPZs).
The changes have been introduced through SRO 1448(I)/2026, further revising the Customs framework established under SRO 1637(I)/2024, which had appointed Chief Collectors and Directors of Customs and defined their respective jurisdictions and functions.
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A key change allows intelligence or WeBOC-based monitoring of import and export cargo that has already been cleared by Customs at ports, off-dock terminals, land Customs stations, dry ports and airports.
The monitoring provisions also cover cargo placed on hold through the WeBOC system. However, the notification specifies that such monitoring should not interfere with routine clearance operations carried out by the relevant Collectorates.
The FBR has also formally brought a network of Digital Enforcement Stations (DES) and Mobile Enforcement Stations (MES) under the jurisdiction of the Directorate of Customs Enforcement-Indus.
These include stations at Thakot, Tarbela, Swabi, Attock, Khushal Garh, D I Khan-Hakla Motorway, Kalabagh, Jinnah Bridge, Chashma, Taunsa, Ghazi Ghat, Zahir Pir, Kashmore/Guddu, Sukkur, Larkana-Khairpur, Dadu-Moro and Kotri, as well as various locations along the Hub route.
The revised framework also reallocates responsibility for a number of export-related schemes. In Sindh, specified Customs formations have been assigned matters relating to the Export Facilitation Scheme (EFS), Duty and Tax Remission for Exports, Manufacturing Bonds and Export Oriented Units within their respective territorial jurisdictions.
Hyderabad Dryport has also been incorporated into the relevant Customs jurisdiction.
In Punjab, matters relating to the Sialkot and Gujranwala Export Processing Zones have been assigned to the relevant Collectorate. Its functions will also cover matters relating to the Customs residential colony falling within its jurisdiction.
The FBR has separately revised responsibilities for warehouses and clearing agents in Karachi. Specified Customs formations will deal with matters concerning public and private warehouses, diplomatic bonded warehouses and duty-free shops, while the licensing of clearing agents has also been expressly included among their functions.
The notification further expands the responsibilities of the Collectorates of Customs Appraisement at Taftan and Gwadar for Export Processing Zones.
The Taftan Collectorate will handle Customs clearance of imports and exports relating to EPZ Saindak, EPZ Siadiq and EPZ Reko Diq. Its jurisdiction will also extend to any new Export Processing Zone established within its territorial limits.
The Gwadar Collectorate will similarly be responsible for EPZ Duddar and any future EPZ established within its jurisdiction.
The amendments also define separate Customs jurisdictions for northern and southern Khyber Pakhtunkhwa.
In North KP, the relevant formation will handle cargo clearance for exports, imports, EPZs and temporary imports, excluding international transit, across the civil divisions of Hazara, Malakand, Mardan, Nowshera and Peshawar.
Its jurisdiction includes Customs stations at Peshawar Dryport, Shabqadar, Azakhel, Amangarh, Upper Dir, Nawa Pass, Jamrud, Shergarh, Khapakh, Arandu, Shah Saleem and Torkham, along with EPZ Risalpur.
South KP has been given a separate jurisdiction covering Kohat, Bannu, D I Khan and Miranshah. It includes Customs stations at Tank, Thall, Kharlachi, Shaheedano Dand, Burki, Lawara Boya-Datta Khel, Angoor Adda, Khand Narai, Ghulam Khan, Bakka Khel and Terimengal, as well as EPZ Miranshah.
