The Federal Board of Revenue (FBR) has been legally empowered to declare any place in Pakistan as a customs station under the updated Customs Act, 1969, applicable for tax year 2026. This enhanced authority aims to improve trade facilitation, strengthen enforcement, and modernize customs operations across the country.
The power is exercised under Section 9 of the Customs Act, 1969, which provides the legal framework for designating customs ports, airports, land stations, routes, and customs houses through official notifications.
What Does Section 9 of the Customs Act Allow FBR to Do?
Under Section 9, the FBR may, through a notification published in the official Gazette, declare specific locations and routes for customs purposes across Pakistan.
Key Powers Granted to FBR
The Board is authorized to declare:
1. Customs Ports and Airports
• Specific places designated as customs ports or customs airports
• Authorized for clearance of imports, exports, or specific categories of goods
2. Land Customs Stations
• Locations approved as land customs stations
• Applicable for goods entering or leaving Pakistan via:
o Land routes
o Inland waterways
3. Approved Trade Routes
• Designated routes through which goods may legally:
o Enter Pakistan
o Exit Pakistan
o Travel to or from land customs stations or frontier points
4. Coastal Trade Ports
• Specific ports approved for coastal trade
• Limited to trade with notified customs ports within Pakistan
5. Customs Houses and Jurisdiction Limits
• Declaration of:
o What constitutes a custom house
o The geographical limits of its jurisdiction for enforcement and clearance
Why This Power Matters in 2026
The expanded authority reflects the government’s strategy to align customs operations with evolving trade dynamics.
Major Impacts
✔ Faster clearance at new trade hubs
✔ Better control over smuggling and illegal trade
✔ Enhanced monitoring of border and inland trade
✔ Support for CPEC routes, dry ports, and special economic zones (SEZs)
✔ Flexibility to respond to emerging trade corridors
How FBR Implements These Powers
📌 Legal Process
• Declaration is made via Gazette notification
• Each notification specifies:
o Location
o Purpose
o Type of goods
o Routes and jurisdiction
📌 Operational Scope
• Powers apply nationwide
• Can be exercised for:
o Permanent customs stations
o Temporary or special-purpose clearances
FBR’s Customs Declaration Powers
| Area | Authority Granted to FBR |
| Customs Ports | Sea ports & airports for imports/exports |
| Land Stations | Border & inland customs stations |
| Trade Routes | Approved land & inland waterways |
| Coastal Trade | Domestic coastal ports |
| Customs Houses | Definition & territorial limits |
Frequently Asked Questions (FAQs)
Can FBR declare any location a customs station?
Yes. Under Section 9, FBR can declare any place in Pakistan as a customs station through a Gazette notification.
Does this apply to tax year 2026?
Yes. The updated provisions are applicable for tax year 2026 and onward.
Is parliamentary approval required?
No. The declaration is made administratively by the FBR through official notification.
Can these powers be used for specific goods only?
Yes. FBR may restrict a declaration to specific classes of goods.
Conclusion
The powers granted under Section 9 of the Customs Act, 1969 significantly strengthen FBR’s ability to regulate trade, improve compliance, and facilitate legitimate commerce across Pakistan in 2026. By allowing customs stations to be declared anywhere in the country, the law provides flexibility to adapt to modern trade and logistics demands.
Disclaimer: This article is for general informational purposes only and does not constitute legal, tax, or professional advice. While efforts are made to ensure accuracy based on applicable laws for tax year 2026, readers are advised to consult the Customs Act, 1969, official FBR notifications, or a qualified professional before making any decisions. The publisher assumes no liability for actions taken based on this information.