dated 13-08-2026 - Notiying penalties under section 82(I) of The Customs Act, 1969

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

*****

NOTIFICATION

(CUSTOMS)

Islamabad, the 1 O ‘ August. 2026

S R O 13 b (I)/2026 - In exercise of the powers conferred by sub-section (I) of

section 82 of the Customs Act. 1969 (IV of 1969). and in supersession of Noufication No.

S R 0 1387(1^2025 dated 31.07.2025, the Board, with the approval of the Minister in charge,

is pleased to notify the following penalties specified in column (3) of the I able below for c

violations specified in column (2) thereof, namely

'FABLE -

ph Violations____ Pena ides_ _____________

S. No. |

(3) ......|

_________ (2) ___~______

Twenty-five thousand rupees for each ot the

I If the goods declaration is not filed lor

next five days and fifty thousand rupees for •

each subsequent day, but shall not exceed

transshipment within twenty days ot the

one million rupees in each case. |

arrix al of goods at a customs station.

Fifteen thousand rupees for each of the next

If the goods declaration is filed prior to

five days and twenty thousand rupees for 1

berthing of the vessel, the goods are not

each subsequent day, but shall not exceed

removed from the customs station after

one million rupees in each case.

payment of leviable duty and taxes,

within five days of completion of

assessment and berthing of the vessel._

Ten thousand rupees for each of the next i

If the goods declaration is filed after

3.

five days and twenty thousand rupees for

berthing of vessel, the goods are not

each subsequent day and shall not exceed

removed from the customs station lor

one million rupees in each case.

I home-consumption or warehousing or

: transshipment within live days ot the

clearance of the goods declaration.

Five thousand rupees for each of the next

I If the goods are not loaded on the

4.

five days and fifteen thousand rupees foi

conveyance for export within fifteen

each subsequent day and shall not exceed

days of the entry in the port.

one million rupees in each case.

2 The above penalties shall be subject to the adjudicating proceedings or

voluntarily deposit, as the case may be. as prescribed under the rules notified lor the purpose

under second proviso to sub-section (1) of section 82.

1. This notification shall take eflect from 1October. 2026.

[C.No.K 1 JL&P/20251

(Zufiair;Shah) \

Secretary (I,aw & Procedure\ '