Islamabad, July 29, 2025 – The Federal Board of Revenue (FBR) has issued a new statutory regulatory order, SRO 1360(I)/2025, introducing a key procedural change for importers.
Effective July 30, 2025, importers filing goods declarations before a vessel’s berthing or a vehicle’s cross-over will now have the option to pay duty, taxes, and other charges after assessment is completed.
This notification has been issued in line with the amendments made to Section 79 of the Customs Act, 1969, through the Finance Act, 2025. The FBR has clarified that the purpose of this change is to streamline cargo clearance procedures and provide flexibility for early declarations.
According to the updated law, for transshipment cargo, the payment of duties and taxes will continue to be made at the port of destination, and assessments will be conducted as prescribed by the FBR. However, in a significant change, the FBR now allows importers who submit goods declarations before the berthing of the vessel or cross-over event of a vehicle to defer payment of duty and taxes until the completion of assessment.
Tax experts explained that under previous law, importers must declare goods for home consumption, warehousing, or transshipment and pay duties at the time of assessment. With this new option, introduced by the FBR, early declarations will benefit from delayed payment—offering operational ease and better cash flow management for businesses.
This move is expected to reduce port congestion and improve clearance efficiency, as it gives importers more control over the payment timeline while maintaining compliance with customs regulations.