The Customs Act, 1969, as updated for tax year 2026, lays down a detailed legal framework for the declaration, assessment, and clearance of imported goods intended for home consumption, warehousing, or transshipment. These procedures are governed under Section 79, ensuring transparency, automation, and timely compliance by importers.
This interactive guide explains the customs clearance process step by step, highlighting timelines, documentation, and special provisions.
🔍 Overview: What Does Section 79 Cover?
Section 79 regulates:
• Entry of imported goods
• Filing of Goods Declaration (GD)
• Assessment and payment of duties and taxes
• Clearance for:
o 🏠 Home consumption
o 🏬 Warehousing
o 🚚 Transshipment
o ✅ Other approved purposes
⏱ Timeline for Filing Goods Declaration
📦 General Rule
The owner of imported goods must file the GD within 10 days of the arrival of goods.
🚧 Land Border Customs Stations
• GD must be filed within 3 days of arrival at the border customs station.
⛴ Advance Filing Restriction
• GD cannot be filed earlier than 10 days before the expected arrival of the vessel.
📝 Step 1: Filing a True and Complete Declaration
Under Section 79(1)(a), importers must submit a true declaration containing complete and accurate details of goods, supported by mandatory documents:
📂 Required Documents
• Commercial invoice
• Bill of lading or airway bill
• Packing list
• Any other document required by customs
📌 The declaration must be filed in the form and manner prescribed by FBR.
💻 Step 2: Uploading Documents for Assessment
Section 79(1)(aa)
• Importers or their authorized agents must electronically upload all mandatory documents with the GD.
• This applies to users of the Customs Computerized System (WeBOC).
➡️ This provision strengthens paperless clearance and risk-based assessment.
💰 Step 3: Assessment and Payment of Duties & Taxes
For Registered Users
• The importer must:
o Self-assess the GD, and
o Pay customs duty, taxes, and other charges as assessed.
🔄 Special Rule for Transshipment
• Duties and taxes are paid at the port of destination, not at the port of entry.
• Assessment may be carried out as prescribed by FBR.
📘 New Option (2026 Update)
For GDs filed before berthing of the vessel or cross-over of vehicle, importers may opt to pay duties after completion of assessment, as notified by the Board.
🔎 Special Facility for Used Goods
If the importer of used goods lacks full information before filing GD:
• He may request examination permission from an officer not below the rank of Additional Collector.
• After examination, the importer may:
o File GD, and
o Pay applicable duties and taxes.
⚠️ This facility is discretionary and subject to conditions imposed by customs authorities.
🔁 Change of Declaration Type (Exceptional Cases)
Section 79(2)
An officer not below the rank of Additional Collector of Customs may allow:
• Conversion of GD for home consumption to warehousing, or
• Conversion of warehousing to home consumption
✔️ Conditions:
• No adverse impact on duty rate
• No intention to defraud
• Written reasons must be recorded
🚨 Immediate Release of Goods (Emergency Provision)
Section 79(3)
For goods requiring urgent or immediate release:
• An officer not below the rank of Assistant Collector may allow release before filing GD.
• Release is subject to:
o Prescribed conditions
o Restrictions notified by the Board
👉 Commonly used for perishable, relief, or emergency goods.
📊 Why Section 79 Matters for Importers
• ✅ Ensures timely clearance
• ✅ Encourages digital compliance
• ✅ Reduces port congestion
• ✅ Provides flexibility in exceptional cases
• ✅ Supports trade facilitation and transparency
🔑 Key Takeaway
The customs procedure for home consumption, warehousing, or transshipment under Section 79 (2026) places strong emphasis on accurate declaration, strict timelines, electronic documentation, and lawful flexibility. Importers who comply with these requirements can benefit from faster clearance and reduced compliance risks.
Disclaimer: This article is published for general informational and educational purposes only and does not constitute legal, tax, or professional advice. Although care has been taken to reflect the Customs Act, 1969 as updated for tax year 2026, laws, rules, procedures, and FBR notifications may change or be interpreted differently by authorities. Readers are advised to consult the relevant statutory provisions, official customs notifications, or a qualified customs clearing agent or legal professional before taking any action based on this information.