dated 13-08-2026 - Addition New chapter-XLIX regarding "Overstayed Cargo Management Rules, 2026" in The Custom Rules 2001
GOVERNMENT OE PAKISTAN
(REVENUE DIVISION)
FEDERAL BOARD OF REVENUE
* * * * *
Islamabad, the / August. 2026.
NOTIFICATION
S R () / 7 (D/2026 - In exercise of the powers conferred by sub-section (Do!
section 82 read with section 219 of the Customs Act. 1969 (IV of 1969), section 50 of the Sales
Tax Act. 1990. section 40 of the Federal Excise Act. 2005 and section 237 of the Income lax
Ordinance ?001 (XLIX of 2001). the Federal Board of Revenue is pleased to direct that i ic
following further amendments shall be made in the Customs Rules. 2001. which as required
under sub-section (3A) of the said section 219. were previously published vide Notif.calmn
No.S.R.O. 108l(I)/2026, dated the 6th July, 2026. namely:-
In the aforesaid Rules, after Chapter XL VIII. the following new chapter shall be added,
namelv:-
CHAPTER XLIX
OVERSTAYED CARGO MANAGEMENT RULES
called the Overstayed Cargo
- Short title. These rules shall be
Management Rules. 2026.
- Scope. — (1) These rules shall not apply to land customs stations and airports.
(2) The provisions of sub-section (1) of section 82 of the Customs Act. 1969 shall
not apply to the following class of goods: -
goods imported under Chapter 99 of the first schedule to the Customs
(a)
Act, 1969 (IV of 1969):
goods in transit or under international transshipment,
(b)
(c) goods imported as personal baggage:
(d) LCL Export Cargo: and
(e) Bulk Cargo.
- Procedure for implementing provisions of sub-section (1) of section 82.
The following procedure shall be adopted for implementing the provisions ol sm-section ( )
of section 82. namely :-
where a penalty becomes leviable under these rules m terms ol clauses
(a)
(a) to (d) of sub-section (1) of section 82, the Customs Computerized
System shall, at the time of tiling of the Goods Declaration (GD). or
within 24 hours of the GD release message in the system, as the case
mav be, automatically determine the amount of penalty as per above
stated provisions, read with the Notification issued by the Board
specifying the quantum of such penalties, from time to time attu
approval of the Minister in-charge, and issue an electronic notice to the
owner of the goods or his authorized agent, specifying the penalty so
determined:
the trader or his authorized clearing agent shall have the option to accept
(b)
the determined penalty in the computerized system and deposit the same
as per existing payment module requirements, or he may opt to contest
the same;
upon acceptance of the penalty, the trader shall be liable to pay the
(c)
amount of penalty as per WeBOC payment module:
in case the trader opts to contest the notice for payment, the system shall
«1)
mark the case to the relevant Collector or any officer authorized on his
behalf under the law, for passing an order within five working days of
the issuance of the notice, which may further be extended for another
five working days by the Chief Collector of Customs, for reasons to be
recorded in writing; and
in case of vacation of the notice by the authority, the system shall allow
(e)
filing of the GD or delete the payable penalty, as the case may be.
whereas in case the notice is not vacated, the penalty as decided by the
authority shall be processed by the system as per the WeBOC payment
module.
" / an order passed under above
- Procedure of Appeal.- Any person aggrieved by
the computerized system before the respective ( hiet
provisions, may file an appeal in l.-- — , .
Collector having jurisdiction, within fifteen days of issuance of the order. The Appeal shall be
decided within five working days by the Chief Collector.
- This notification shall take effect from the 1st October, 2026.”.
fZubair Shah)
Secretary (Law & Procedure)