Notifying Perishable goods under section 98 of the Customs Act, 1969
I.T\
GOVERNN{IJN'I OIi PAK]S
(REVENLJE DIVISIoN,I
FEDI-]RAL BOARD OO OUU']NL;TI
+*t*
lslanrabad. the l8rr' Septernber. 2{}l('
NOTITICATION
(cusToMS)
s.R.O. I 6 ?.9 ()/2026.' ln exercise of the po\\'crs conterred by section 98 ol'thc
custorrs Act. I 969 (lV of 1969). and in superses$ion of its r\-otification No. S.R.O I 25(l )/ 1999'
i"i".i ii* :i February. 1999, rhe Federal Board of ReYcnuc is pleased ro.rmlill .the goo(ls
.p..iti.J in the .l-able below to be the perishable goods tirr thc 1:urpose ot'rhe said secrir''u.
rranrelr':-
fnble
S \ Dr:scri tion
t Bctcl leaves.
- lluttcr.
Ilidi lcavcs and Ilidi.
{ BeIcl-nuts ',1
Cheesc.
(). Coconuts sceds
'1 X-Ra 'Irilnts.
r8.
Dates.
- l) t'ruits.
l0 l:
II Non-essential oils
lr()()ds frilil']s
IJ l: ish.
l+ ( iin cr. Garlic.
t
l5 Ilitlcs and Skins
t_ l6 Live lrees lants and roots etc
L t1 \4ilk Pou'der
llcrt.
irJ
l9 0nions,
L 10. les
\y^,J ]I Srvcets and conl'ectione
72 Soli drinks
r. Sugar.
.,
5TI Spic1l
Svru ..lams..lellies N{armalacles. KetchLr and sinrilat conriitrtctlts
l() l-ohacco olhcr than unlnanu hcturccl roecssccl tohacctt
'i'ca.
Cocoa and Cot-fee
ls Art ctablcs and fiuits not s ciliccl atr,rr e
29 L etables oil r:d ib lc ancl oil-seecls
.rrl t)ritlt,crodv tirdne Idh eth paat caLninl,g-e.g di*i,b'alple!o. "prr"oad uinc tp hrca'\e'in""ge da'r r ceaxlpi.icrlJ-, Jl'"a-'ttlt-l escpl eocr ilpieadc kbllyg cthJ e..rnlrta.n' uslilttert'ltlt ttrtc"rt
il."il,.:i;';;rrJr*li. i."r the purposes ot rvar.ehousiDg surcharge. subjecl to rhc
lirllrrrr ittg conditions. nalncll': -
(i) that such goods are stored in customs bonded warehouses in accotdance $ilh the
,torug" specified by the manufacturer and in such manner as to ellsure
that the"yo -dnod itnioonts b ecome unlit for human consumption during the rvarehousing
period; and
(ii) that the licensee ofthc customs bonded warehouse certitles' as per tbrmat irt Anncr-
,l, rp""ifying thor tlie rvaLehouse possesses the requisite storage facilitics to store
.i.ti goua, li o."ordr,rrce with the storage conditions specilied b-v the nranttlitclurcr.
This certillcare *ruti-i^-,rptouaea by th-e irnporter/authorised clcaring agent ot the
tinre oi tiling o1'rcspcctive In-Bond goods declaration'
- An.,- s)'stem related cha:t-qcs' if requircd' shall be taken Lrp b1' the of}'ice ol Chicl
(,ollector 1.\outh Appraisernent ) ;ith the PSWWeBOC team' imnrediatell"
.1. The above provisions shall take etfect flom the l5rlt ofOctober' 2026'
.{\NIix-.\
prot istt to lhe Notilirution]
[See
(]EIt'I'IFIC^'T[] OIT ADEQUACY OF STORAGE FACILITIES
('l'o bc tbrnishctl hl thc Liccnse e of the Customs Bondcd Warchousc';
l'o.
Thc Collector ol Customs
Col Iectorate ol' C-ttstonrs-
ubjcc t:
J' S
o
FORM
IiWe. the undersigned, being the licensee/authorised signatory of the Customs Rondcd
iv"J"r-,r" pr"i"uiarised beloiv. do hereby state and certi! as follows:-
I"\lll'l(. LrL.\RS
Name of'the Cttstorrls Ilo:rded Warehouse
I date: '
) Clustoms Bonded Warehouse Liccnce No & -
Addrcss/locatiorr of the Bonded Warehouse
.l Nrrrtre uttr.l N'lN ol'thc Itnl'trrtcr
56 Nlnatom-Bc oonf'dth eC oAoudtsh oDriesccclal raCtilolcna ri(nGgD A) gNenot' &an ddaLlicee:n ce No. (if aPPlicable):
1 Description ot goocls (as Pcr lnalltlfacturer's invoice/packing list): -
I
PCT,'HS Code:
of goods:
9 Quantity/rveight
CERTIFICAfION
It is hereby certilied that:-
(i) tl,e Customs Bondcd Warehouse named above possesses the requisite storagc
tacilities. infrastructure and equipment necessary to store lhe sub'iect goods stlicth'
in accordance with the condhions specified by the mauufactuler:
/ir iD\ rhe said soods shall be s=ttoorreagJein such manner and under such conditions {s to cl'lstrrc
( H,lii:,,E;;;:i ;;;;;;; i"; h;man consumption at anv time durirlg thc' pcriod
of u'arciousing:
{iii)intlrccl,cntol.alrydevia-tti'onn oti"o"unuttnhte oafb tinlra.ede.oefptahtcc, ]to'ro idxrsnb-ceoinrngplltiarutltt rrs'lLtorrnatgitcli' .rthe
hrttnall consumpuon -
be'l;;L:;; ;tion unde' rhc rcl!:\'xrrt DrovisiLrtrs ol'the Custc'ttts
unticrsigncd shall
Act. 1969. nntr trt" 'ur"'l'*ie tllereundel rvithotrt prt'jutiice to anv othcr rcliotr tlrat
nial bc' taken under lhe la$''
VtiltIFICi\TION
\,cr.il,icd thrir rhe contents ofthis certificate are true and correct lrr the best ofniy/otrr kno$'lorlge
,,,,i beiiel-and nothing has been concealed therellom'
SRO " <]atcd and shall
'l'his cenillcate is furnishccl in terms of proviso to
bc uplo;rded b1,rhe irnporter/ariiorl.a'"r"o.l"g agent al rhe tinrc ol filirrg .,1' 11t" 1n1s-Bond
( i,r,rLls I)eclararion ofrelcr'ant goods'
S igrxriLrr,,- r), tllc l . iecllsec tllhorised Signalor!'
"'\
\iirttc:
l)csig;rl:tiott:
( Lrstrrrtrs [Jottdcd \Varehouse Liccncc' No' :
\l('
L No.:
I)at:
I) lace:
(
6c ul,'stutttlt ol t h.' t !: t t) nt \ )
('. \o. l-l(l )1.&l'i20I 6l
€l),e
tel
i\Ioccn i{li',\lznl)
(
Sccretxry ( l -rm & l)t ocedurc t