New regulations introduce digital processing, stricter customs oversight and uniform standards for marine fuel supply at Karachi, Port Qasim and Gwadar.
ISLAMABAD: The Federal Board of Revenue (FBR) has formally enforced the Customs Marine Bunkering Rules, 2026, establishing a comprehensive regulatory framework for marine fuel supply operations at Pakistan’s principal seaports.
The rules have been notified through SRO 1082(I)/2026 and incorporated into the Customs Rules, 2001 as Chapter XLVIII – Customs Marine Bunkering Rules. The final framework follows a public consultation process initiated through SRO 967(I)/2026, issued on 10 June 2026.
Major seaports covered
According to the notification, the new rules apply to marine bunkering operations at:
• Karachi Port Trust (KPT), including Karachi Outer Anchorage.
• Port Qasim Authority (PQA), including Port Qasim Outer Anchorage.
• Gwadar Port Authority (GPA), including Gwadar Outer Anchorage.
The FBR has also reserved the authority to extend the rules to additional customs ports through future notifications.
Digital processing through Pakistan Single Window
A central feature of the new framework is the mandatory electronic processing of all marine bunkering transactions through the Port Community System (PCS) developed by the Pakistan Single Window (PSW).
According to the FBR, digitising the bunkering process will improve transparency, enhance operational efficiency, strengthen coordination among customs and port authorities, and facilitate legitimate maritime trade.
Authorised bunker operators
Under the new regulations, only Authorised Bunker Operators (ABOs) registered with Customs and licensed by the Mercantile Marine Department will be permitted to conduct marine bunkering operations.
The rules also prescribe requirements relating to:
• Temporary import of bunker barges.
• Licensing and Customs registration.
• Safety certifications.
• Operational and technical standards.
• Compliance with Customs procedures.
Standardised documentation and fuel delivery
The framework introduces detailed procedures governing marine fuel supply operations, including:
• Filing export Goods Declarations (GDs).
• Obtaining permit-to-work approvals.
• Storage and handling of bunker fuel.
• Representative fuel sampling.
• Issuance of a mandatory Bunker Delivery Note (BDN) in accordance with MARPOL Annex VI requirements.
Masters of receiving vessels and authorised bunker operators will also be required to maintain comprehensive operational records and report disputes to Customs within the prescribed time limits.
Enhanced Customs oversight
The new rules establish procedures for:
• Marine bunkering under international transhipment arrangements.
• Operations from bonded storage facilities.
• Customs inspections and post-clearance audits.
• Enforcement action against violations.
Customs officers have been empowered to inspect bunker barges, collect fuel samples, examine operational records and initiate enforcement proceedings where breaches of the rules are identified.
The FBR warned that any violation of the Customs Marine Bunkering Rules, 2026 will attract penalties under the Customs Act, 1969.
The tax authority said the regulations are intended to modernise Pakistan’s marine bunkering regime by strengthening customs oversight, ensuring compliance with international maritime fuel standards, promoting digital customs processing and facilitating efficient maritime trade at the country’s key ports.