The Customs Act, 1969 has introduced a Cargo Tracking System (CTS) and e-bilty mechanism under Section 83C, updated for tax year 2026. This digital initiative ensures real-time monitoring, transparency, and accountability in the movement of goods across Pakistan’s seaports, land borders, and inland transport hubs.
Importers, transporters, shipping agents, and freight forwarders must understand how this system works to avoid fines, penalties, or seizure of goods.
What Is the E-Bilty Mechanism?
An e-bilty is an electronic consignment note that records the details of goods being transported. It is digitally generated, displayed, and validated through Pakistan Customs’ Cargo Tracking System (CTS).
The system applies to:
• Consignors & consignees
• Transporters & freight forwarders
• Shipping agents & suppliers
• Any person involved in movement of goods to/from seaports, land borders, inland dry ports, or within the country
Step-by-Step Process for Cargo Tracking & E-Bilty
✅ Step 1: Generate E-Bilty
Before transporting goods, the responsible person must electronically generate an e-bilty through the Cargo Tracking System.
✅ Step 2: Carry & Display E-Bilty
• The conveyance (truck, ship, or container) must carry and display the e-bilty
• The driver or transporter must have the e-bilty readily available for inspection
✅ Step 3: Validation & Tracking
• Customs authorities can validate the e-bilty in real-time
• The system tracks the movement, route, and status of goods until delivery
Fees and Technological Provisions
The Federal Board of Revenue (FBR) may:
• Prescribe the procedure for generating, validating, and tracking e-bilty
• Employ digital tracking tools, QR codes, and GPS technologies
• Charge fees for system maintenance and operation
This ensures transparency and reduces smuggling or diversion of goods.
Penalties for Non-Compliance
Violations of the e-bilty mechanism can result in:
• Fines and penalties
• Detention or seizure of goods and conveyance
• Confiscation of goods or transport vehicles
📌 Both the owner of goods and the master of the conveyance are held accountable.
Exemptions to E-Bilty Requirements
No e-bilty is required if:
1. Goods value or travel distance is below the prescribed limit
2. Specific goods are exempted as per FBR notifications
Quick FAQs for Importers & Transporters
Q: Who must generate an e-bilty?
✔️ Consignors, consignees, transporters, freight forwarders, and shipping agents.
Q: Is it mandatory for all goods?
❌ No, goods below value/distance thresholds or exempted items do not require an e-bilty.
Q: What happens if I fail to carry or validate the e-bilty?
❌ Goods may be seized, detained, and fines imposed under the Customs Act.
🔍 Key Takeaway for Stakeholders
The e-bilty and Cargo Tracking System enhances transparency, accountability, and security of goods movement in Pakistan. Compliance is essential to avoid penalties, ensure timely deliveries, and streamline customs operations.
⚠️ Disclaimer: This article is for general informational purposes only and does not constitute legal, tax, or customs advice. While based on Section 83C of the Customs Act, 1969 (2026), laws, rules, and interpretations may change. Importers, transporters, and stakeholders should consult Pakistan Customs, FBR notifications, or qualified customs professionals before taking any action.