New framework expands intelligence- and WeBOC-based cargo monitoring while broadening customs enforcement responsibilities across Pakistan
ISLAMABAD: The Federal Board of Revenue (FBR) has introduced further amendments to the customs enforcement framework, expanding intelligence- and WeBOC-based monitoring of customs-cleared import and export cargo and formally incorporating several Digital Enforcement Stations (DES) and Mobile Enforcement Stations (MES).
The FBR issued SRO 1448(I)/2026, amending its earlier notification S.R.O. 1637(I)/2024 dated October 18, 2024. The latest notification was issued under powers conferred by the Customs Act, 1969, read with relevant provisions of the Sales Tax Act, 1990.
Under the revised framework, customs authorities will undertake intelligence and WeBOC-based monitoring of customs-cleared import and export cargo at ports, off-dock terminals, land customs stations, dry ports and airports.
The monitoring will also cover cargo placed on hold in the WeBOC system, while routine clearance operations of the relevant collectorates will remain unaffected.
The notification also assigns responsibility for monitoring the gates of ports, wharfs, terminals and off-dock terminals within the civil division of Karachi.
Digital Enforcement Stations expanded
A significant part of the notification relates to the operations of Customs Digital Enforcement Stations and Mobile Enforcement Stations established along the Indus and Hub rivers.
The notified enforcement network includes:
• DES Thakot Battagram
• DES Tarbela
• DES Swabi-Mi-Motorway
• DES Attock GT Road
• DES Khushal Garh
• DES DIK-Hakla Motorway M-14 (CPEC)
• DES Kalabagh Bridge
• DES Jinnah Bridge
• DES Chashma Bridge
The network further covers enforcement points at DIK-Bhakkar Road, Taunsa, Ghazi Ghat, Zahir Pir, Kashmore or Guddu, Arror-Sukkur, Sukkur Barrage, Larkana-Khairpur Bridge, Dadu-Moro Bridge, Amri Qazi-Ahmed, Kotri Bridge and Aral-Sehwan.
For the Hub area, the notification lists DES Hub-Moachko, DES Hub-Bypass Road and MES Hub-Mygarhi Cut among the designated enforcement locations.
Greater focus on EFS and export-related matters
The revised customs structure also assigns responsibilities relating to the Export Facilitation Scheme (EFS) and legacy matters involving Duty and Tax Remission for Exports, Manufacturing Bonds and Export Oriented Units.
In Sindh, these matters will cover the relevant territorial jurisdiction, excluding districts falling under the jurisdiction of the Collectorate of Customs Exports Karachi.
The notification also adds responsibility for matters concerning the Sialkot Export Processing Zone and Gujranwala Export Processing Zone, along with customs residential colonies within the relevant collectorate’s jurisdiction.
New responsibilities for warehouses and clearing agents
The FBR has also revised responsibilities concerning customs warehouses in Karachi.
The amendments cover the licensing of public and private warehouses, diplomatic bonded warehouses and duty-free shops, subject to specified exclusions.
Another addition assigns responsibility for the licensing of clearing agents.
The notification further provides for the issuance of user IDs to all external users of WeBOC in specified jurisdictions.
Customs coverage expanded in KP and Balochistan
The amendments also set out customs responsibilities for Export Processing Zones (EPZs) in Balochistan.
The Collectorate of Customs Appraisement, Taftan, will handle customs clearance matters for specified EPZs, including Saindak, Siadiq and Reko Diq, as well as any future EPZ established within its territorial jurisdiction.
Similarly, the Collectorate of Customs Appraisement, Gwadar, will deal with customs clearance for the Duddar Export Processing Zone and future EPZs established within its jurisdiction.
For North Khyber Pakhtunkhwa, the revised framework covers cargo clearance for imports, exports, EPZs and temporary imports, excluding international transit, across specified civil divisions and customs stations.
These include Peshawar Dryport, Shabqadar, Azakhel, Amangarh, Upper Dir, Nawa Pass, Jamrud, Shergarh, Khapakh, Arandu, Shah Saleem and Torkham, as well as EPZ Risalpur.
The notification also assigns EFS, Duty and Tax Remission for Exports, Manufacturing Bonds, Export Oriented Units and EPZ-related matters to the relevant civil divisions of North KP.
A similar arrangement has been notified for South Khyber Pakhtunkhwa, covering customs stations in Kohat, Bannu, D.I. Khan and Miranshah.
The designated locations include Tank, Thall, Kharlachi, Shaheedano Dand, Burki, Lawara Boya-Datta Khel, Angoor Adda, Khand Narai, Ghulam Khan, Bakka Khel and Terimengal, as well as EPZ Miranshah.
Shift towards digital, intelligence-led enforcement
The FBR’s latest amendments represent a broader shift towards intelligence-led and digital monitoring of customs-cleared cargo while redefining enforcement responsibilities across ports, customs stations, warehouses and export zones.
The expanded network of Digital Enforcement Stations and Mobile Enforcement Stations is expected to strengthen post-clearance monitoring and provide customs authorities with a wider operational framework for monitoring the movement of goods across key trade routes.
The revised responsibilities also seek to streamline customs oversight of export schemes, warehouses, clearing agents and Export Processing Zones across different regions of the country.