KARACHI: Pakistan's Federal Board of Revenue (FBR) has proposed a new regulatory framework that would automate penalties for cargo left uncollected at ports, part of a broader push to digitize customs enforcement.
The draft rules, published as SRO 1081(I)/2026, would add a new chapter to the Customs Rules of 2001 called the "Overstayed Cargo Management Rules."
At the heart of the proposal is a shift from manual to automated penalty assessment. Under the draft, Pakistan's Customs Computerized System would calculate penalties automatically when a Goods Declaration is filed or before cargo is released, applying rates the FBR sets separately with sign-off from the minister in charge.
The system would then generate an electronic show-cause notice spelling out the penalty for the goods' owner or authorized agent.
Traders would face a choice: pay the assessed penalty through the WeBOC payment module, or challenge it through adjudication.
Contested cases would go to the relevant collector, who would have five working days to rule, extendable by five more days at the discretion of the chief collector of customs, provided the reasons are documented.
If a show-cause notice is later withdrawn, the system would allow the goods declaration to proceed or be released; if not, the trader would pay the penalty as determined by the adjudicating officer.
Traders dissatisfied with a ruling could appeal electronically to the appropriate chief collector within 15 days, with a decision due within five working days.
The rules would not apply to land customs stations or airports. They also would carve out exemptions from Section 82(1) penalties for goods imported under Chapter 99 of the Customs Act's first schedule, goods in transit or international trans-shipment, personal baggage, and bulk cargo.
Penalty amounts themselves are not specified in the draft; those rates will be set in a separate notification once approved by the minister in charge, the FBR said.
The board is soliciting objections or suggestions from affected parties, which must be submitted within three days of the draft's publication in the official Gazette, as required under Section 219(3A) of the Customs Act.
If adopted, the rules would take effect Aug. 31, 2026.
