Amendments in International Transshipment Rules
Government of Pakistan
(Revenue Division)
Federal Board of Revenue
*****
Islamabad, the I 9fil March, 2026
NOTIFICATION
S.R.0.525(1)/2026.- In exercise of the powers conferred by 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 Tax Ordinance, 2001 (XLIX of 2001), the Federal Board
of Revenue is pleased to direct that the following further amendments shall be made in the Customs
Rules, 2001, which, as required by sub-section (3A) of the said section 219, were previously
published vide Notification No. S.R.0.517(1)/2026, dated the le day of March, 2026, namely:-
In the aforesaid Rules, the following further amendments shall be made namely:
I. in rule 5 I 0A;-
after the words "(IT) cargo", the words "other than LCL cargo" shall be omitted;
after the words "sea port", the words "or airport" shall be inserted;
after the expression "(VOCCs/NVOCCs)", the expression "or Ground Handling
Agents (GM)" shall be inserted; and
after sub-clause (i), the following new clause shall be added namely,-
"(j) HS Code, description and quantity of goods".
II. in rule 510B,-
for the heading and rider clause the following be substituted, namely:-
"Transshipment of Containerized/LCL cargo: Following procedure shall be
adopted for IT cargo movement between ports:-";
in clause (a),-
after the expression "Terminal Operator" or "TO" wherever
occurring, the expression "/ Off Dock Terminal / GI-JA" shall be
inserted;
for the word "containers", wherever occurring, the word "cargo" shall
be substituted;
after the words "of a seaport", the expression "/ airport or the notified
Off Dock Terminal (ODT)" shall be inserted;
in clause (b),-
(i) after the words -TO", the expression "/ODT /GHA" shall be
inserted;
after the word "container" wherever occurring, the words "lair
shipment" shall be inserted;
after the words "Customs seal" the words "after Customs
examination" shall be inserted;
iv. in clause (c),-
after the words "bonded-area", the words "except for the cargo
manifested for the ODTs or Airports" shall be inserted;
after the word "vessel" wherever occurring, the expression "/
aircraft" shall be inserted;
after the words "TO" wherever occurring, the expression -/ ODT
/GHA" shall be inserted;
v. in clause (d),-
after the words "his authorized agent", the words "or GI-IA". shall be
inserted;
after the word "vessel" wherever occurring, the expression "/
aircraft" shall be inserted;
vi. in clause (f), after the word "vessel", the expression "/ aircraft- shall be
inserted;
vii. in clause (g), after the word "vessel", the expression / arrival of aircraft. The
respective Chief Collector may extend this time limit on case to case basis,
under exceptional circumstances, after recording the reasons in writing for
such extension." shall be inserted; and
viii. in clause (i), after the word "ship", the expression "/ aircraft" shall be added;
III, in rule 510C, in sub-rule (1), after the letters "BL" the expression "/AWB" shall be
inserted;
IV. in rule 510D, after the words "shipping line", wherever occurring, the words and
character "/ airline" shall be added; and after the words "their arrival" the words "or
as extended by the respective Chief Collector" shall be added;
V. in rule 510E;
after the words "shipping line" the expression / airline" shall be inserted;
after the word "containers" the expression "/ air shipments" shall be inserted;
after the words "rules and regulations.", the expression "In case of any
pilferage or mis-declaration, the shipping line / airline shall be responsible for
payment of duty and taxes or any liability as determined by the Customs. The
TO / ODT / GHA shall also be liable for payment of duty and taxes and any
other liability, as determined by the Customs, in case of pilferage or
replacement of IT goods under their custody.- shall be inserted; and
VI. after the rule 510F, following new rules shall be inserted, namely;-
"510G. International transshipment goods.-
The international transshipment goods manifested for Off Dock Terminals and
2
Airports shall be moved under Inter-port Movement Rules (Sub-Chapter XV) of the
Customs Rules 2001, in the Customs Computerized System, subject to 100%
scanning. In case any discrepancy is found in scanning against the declaration in
manifest, 100% physical examination of that IT cargo shall be carried out by the
Customs before Gate Out from the port area. In case of major discrepancies,
Customs shall initiate legal proceedings against the respective Shipping line! airline.
Physical examination may also be conducted by Customs on the basis of risk
parameters. The movement of international transshipment goods from ODTs to
seaport / airport for the foreign destination shall also be scanned at the time of entry
into that port / airport and shall be under Inter Port Movement Rules (sub-chapter
XV) in the Customs Computerized System.
510H. IT cargo.-
IT cargo shall only be allowed to be stored in those ODTs which comply with the
legal requirements as laid down under Rule 554 of Customs Rules 2001.
- Discontinuation of movement of IT Cargo.-
The respective Chief Collector having jurisdiction may, after coordination with the
relevant field formations and giving a notice of three days, discontinue the
movement of IT cargo to/from ODTs/GHAs if it is found that such movement is
causing hurdles in smooth clearance of cargo destined for Pakistan. The Chief
Collector may also discontinue such movements to/from/by a specific
ODT/GHA/shipping or airline, if it is found that they are involved in any violation
of the rules or law while processing or holding such IT cargo.
510J. Monthly report.-
The TOs / ODTs / GHAs shall submit a monthly reconciliation report of IT cargo
received, stored and transshipped to destination countries to the respective
th
Collectorate of Customs before the 5 day of the next month."
IC. No.1 (14)T&BT/20241
71
(Junai a o
Secretary (Transit & Border Trade)