Karachi, June 29, 2025 – The Finance Act, 2025 has brought a comprehensive revision to Section 82 of the Customs Act, 1969, significantly altering the procedure regarding goods that are not cleared, warehoused, transshipped, exported, or removed from port premises after their unloading or declaration.
The new provisions introduced under the Finance Act are aimed at enhancing accountability for importers and streamlining Customs operations, particularly in managing congestion at ports and avoiding long-term storage of uncleared cargo.
Under the amended Section 82, the owner of the goods will now be held liable to face penalties in several specific circumstances. These include failure to file a goods declaration for home-consumption, warehousing, or transshipment within 20 days of arrival at a Customs station. Moreover, if a declaration is filed before the vessel berths but goods are not removed from the Customs station within five days after assessment and berthing, penalties will apply. Similar timelines are established for declarations filed after berthing, requiring removal within five days of clearance.
For export consignments, if goods are not loaded on a conveyance within 15 days of port entry, the importer or exporter may also be penalized. However, recognizing logistical or operational difficulties, the Collector of Customs is authorized to waive penalties under unavoidable circumstances.
In the event of non-compliance, such goods—after due notice—may be auctioned or taken into Customs custody for removal to a warehouse. This process can proceed even if the case is under adjudication or legal proceedings. If no goods declaration is filed within 30 days, or the goods are not removed within 30 days of assessment, the items become liable to confiscation.
Special provisions are included for handling perishable, hazardous, and restricted goods. Such items may be destroyed or sold immediately with proper approval. Arms and ammunition, classified as sensitive goods, will be disposed of under instructions approved by the Federal Government. In cases where the goods are sold pending legal outcomes, the sale proceeds—after deducting duties and charges—will be held in deposit and returned to the rightful owner if confiscation is not upheld.
Additionally, the Finance Act empowers the Collector of Customs to direct re-export of banned or restricted items if they are not cleared or auctioned within 60 days. The Act also stipulates that charges due to port custodians will be settled from sale proceeds if Customs removes the goods.
Importantly, the amended section reaffirms that no dutiable goods may be removed for home-consumption without the full payment of Customs duties, maintaining fiscal discipline and integrity in the clearance process.
This significant legislative update under the Finance Act, 2025 marks a firm step toward modernizing Customs operations, enhancing enforcement, and improving the efficiency of port logistics in Pakistan.