FBR Specifies Offenses Leading to Confiscation of Goods

FBR Specifies Offenses Leading to Confiscation of Goods

Karachi, January 14, 2024 – The Federal Board of Revenue (FBR) has outlined offenses for which goods shall be subject to confiscation during the tax year 2024, following the recent update to the Customs Act, 1969.

The FBR’s amendments are designed to strengthen regulatory measures and ensure compliance with customs regulations.

According to the updated regulations, a person engaging in specific offenses shall be liable to a penalty not exceeding ten thousand rupees, and the implicated goods shall be subject to confiscation. The identified offenses include:

1. Unauthorized Unloading at Non-Designated Ports or Airports:

• Goods imported by sea or air being unloaded or attempted to be unloaded at any place other than a customs port or customs airport declared under section 9 for unloading.

2. Illegal Importation Routes:

• Goods imported by land or inland water through any route other than a route declared under clause (c) of section 9 for the import of such goods.

3. Unauthorized Exportation Points:

• Goods attempted to be exported by sea or air from any place other than a customs port or customs airport appointed for the loading of such goods.

4. Illegal Exportation Routes:

• Goods attempted to be exported by land or inland water through any route other than a route declared under clause (c) of section 9 for the export of such goods.

5. Bypassing Customs Ports for Landing:

• Imported goods brought into any bay, gulf, creek, or river for the purpose of being landed at a place other than a customs port.

6. Unapproved Loading Points for Exportation:

• Goods brought near the land frontier or the coast of Pakistan or near any bay, gulf, creek, or river for the purpose of being exported from a place other than a customs station, or where any place has been approved under clause (b) of section 10 for the loading of such goods from any place other than the approved location.

The FBR’s stringent measures aim to combat smuggling, unauthorized trade routes, and non-compliance with customs procedures. By imposing penalties and enabling the confiscation of goods, the FBR seeks to deter individuals and entities from engaging in activities that compromise the integrity of the customs process.

These amendments underscore the government’s commitment to enhancing transparency, efficiency, and accountability within the customs framework. The FBR’s move aligns with broader efforts to create a business environment that is conducive to legal and ethical trade practices, fostering economic growth and protecting national interests.

Businesses and individuals involved in import and export activities are urged to familiarize themselves with the updated regulations to avoid penalties and ensure compliance with the law. The FBR’s proactive approach reflects a commitment to maintaining a robust customs system that safeguards the country’s economic interests and promotes fair trade practices.