Islamabad, March 19, 2026 – The Federal Board of Revenue (FBR) has amended the International Transshipment Rules through SRO 517(I)/2026, introducing stricter regulations for the movement of transshipment cargo. The updated rules aim to enhance accountability, prevent pilferage, and ensure proper payment of duties and taxes.
Under the revised regulations, shipping lines and airlines are now responsible for paying duties and taxes in cases of pilferage or mis-declaration of transshipment goods. Similarly, Off-Dock Terminals (ODTs), Transport Operators (TOs), and Ground Handling Agents (GHAs) will also be held liable for any discrepancies, including replacement or mismanagement of cargo under their custody, as determined by Customs authorities.
The new rules mandate that all international transshipment cargo destined for ODTs and airports must be processed through the Inter-Port Movement Rules (Sub-Chapter XV) in the Customs Computerized System. Cargo will be subject to 100% scanning, and any mismatch between the scanned cargo and its manifest will trigger a full physical examination by Customs before leaving the port area. In cases of major discrepancies, Customs may initiate legal proceedings against the responsible shipping line or airline.
Physical checks may also be conducted based on risk assessment parameters. Additionally, transshipment cargo moving from ODTs to seaports or airports for foreign destinations must also be scanned and tracked under the Inter-Port Movement Rules. Storage of cargo is restricted to ODTs compliant with Rule 554 of the Customs Rules 2001.
The Chief Collector has the authority to halt the movement of IT cargo to or from specific ODTs, GHAs, or carriers if their operations are found to hinder the smooth clearance of goods or involve any rule violations. Furthermore, TOs, ODTs, and GHAs are required to submit a monthly reconciliation report of all transshipment cargo to the respective Collectorate of Customs by the 5th of the following month.
These amendments are part of FBR’s ongoing efforts to tighten control over international transshipment, ensuring transparency and compliance in Pakistan’s import-export processes.