KARACHI: The Federal Board of Revenue has issued new rules establishing an automated system for calculating and collecting penalties on overstayed cargo at Pakistani ports, officials said Thursday.
The Overstayed Cargo Management Rules, 2026, introduced through S.R.O. 1347(I)/2026, amend the Customs Rules, 2001, and take effect Oct. 1.
The rules apply to seaports but exclude land customs stations and airports. Goods imported under Chapter 99 of the Customs Act, goods in transit, goods under international transshipment, personal baggage, LCL export cargo and bulk cargo are exempt from the penalty provisions.
Under the new framework, the Customs Computerized System will automatically calculate penalties when a Goods Declaration is filed or within 24 hours of a GD release message. The system will issue an electronic notice to the goods’ owner or authorized agent specifying the penalty amount.
Traders may accept the system-determined penalty and pay through the WeBOC payment module or contest the notice through adjudication. Contested cases will be referred to the relevant Collector of Customs, who must issue a decision within five working days. The Chief Collector of Customs may extend this period by another five working days with written reasons.
If the authority vacates the notice, the system will allow the GD filing or delete the payable penalty. If upheld, the penalty will be processed through the WeBOC payment module.
The rules establish an electronic appeal mechanism allowing aggrieved parties to file appeals before the respective Chief Collector within 15 days of an order. Appeals must be decided within five working days.
Penalty rates are set in a separate notification. The FBR issued S.R.O. 1346(I)/2026 on Aug. 13 establishing penalties up to 1 million rupees per case for delayed customs clearance, including daily fines ranging from 5,000 to 50,000 rupees depending on the type of delay.
The new rules replace an earlier notification, S.R.O. 1387(I)/2025, dated July 31, 2025. Prime Minister Shehbaz Sharif directed the FBR to introduce corrective measures following a scam in which a private company deliberately delayed filing goods declarations to gain temporary advantage.