Importers and exporters face escalating fines for delays in customs clearance, cargo removal and export loading from October 1
ISLAMABAD, August 14, 2026: The Federal Board of Revenue (FBR) has introduced new penalties for importers and exporters who delay customs clearance, cargo removal and the loading of export consignments, in a move aimed at reducing port congestion and improving the flow of international trade.
The FBR issued SRO 1346(I)/2026 on August 13, 2026, notifying penalties for delays involving Goods Declarations (GD), the removal of imported goods from customs stations and the loading of export consignments.
The new penalty regime will come into effect from October 1, 2026.
Rs1 million maximum penalty for delayed GD filing
Under the notification, a penalty will apply if a GD is not filed for home consumption, warehousing or transshipment within 25 days of the arrival of goods at a customs station.
A penalty of Rs25,000 for each of the next five days will be imposed, followed by Rs50,000 for each subsequent day.
The total penalty in each case will be capped at Rs1 million.
Penalties for delayed removal of imported goods
The FBR has also introduced penalties where a GD is filed before a vessel berths but the goods are not removed from the customs station after payment of applicable duties and taxes within five days of completion of assessment and berthing.
In such cases, a penalty of Rs15,000 for each of the next five days and Rs20,000 for each subsequent day will apply, subject to a maximum of Rs1 million.
Where the GD is filed after the vessel has berthed, the goods must be removed from the customs station for home consumption, warehousing or transshipment within five days of clearance of the GD.
Failure to remove the goods within the prescribed period will attract a penalty of Rs10,000 for each of the next five days and Rs20,000 for each subsequent day, with the total penalty capped at Rs1 million.
Export consignments also covered
The new rules also introduce penalties for delays in loading export consignments.
If export goods are not loaded onto the conveyance within 15 days of their entry into the port, a penalty of Rs5,000 for each of the next five days will apply.
The penalty will increase to Rs15,000 for each subsequent day, subject to a maximum of Rs1 million.
Penalties subject to adjudication or voluntary payment
The FBR said the penalties will be subject to adjudicating proceedings or voluntary deposit, as applicable, under the rules notified for the purpose under the second proviso to sub-section (1) of Section 82 of the Customs Act, 1969.
The measures are intended to discourage importers and exporters from allowing cargo to remain at customs stations and ports for prolonged periods.
By introducing escalating penalties for delayed declarations, cargo removal and export loading, the FBR aims to improve cargo movement, reduce congestion and make better use of available port and customs infrastructure.
The new regime will apply from October 1, 2026, giving traders and other stakeholders time to prepare for the revised customs clearance and cargo-handling requirements.