The Federal Board of Revenue (FBR) has introduced revised penalties for customs-related violations, covering delays in filing goods declarations, late removal of imported cargo, and failure to load export shipments within the required timeframe.
Under the new rules, fines for these violations can go as high as Rs. 1 million, according to SRO 136(I)/2026 issued by the FBR. The updated penalty structure will take effect from October 1 and replaces the previous schedule introduced in July 2025.
Revised Penalties for Goods Declarations
If a goods declaration for home consumption, warehousing, or transshipment is not submitted within 20 days of the goods arriving at a customs station, a penalty of Rs. 25,000 per day will apply for the following five days. After that, the fine will increase to Rs. 50,000 per day, with the total penalty capped at Rs. 1 million.
For declarations submitted before the vessel berths, failure to remove the goods within five days after assessment and berthing will result in a fine of Rs. 5,000 per day for the next five days, followed by Rs. 15,000 per day, up to a maximum of Rs. 1 million.
Where the declaration is filed after the vessel has berthed, goods not removed within five days of clearance will attract a penalty of Rs. 10,000 per day for the next five days and Rs. 20,000 per day thereafter, again subject to a Rs. 1 million maximum.
Penalty for Delayed Export Shipments
For exports, shipments that are not loaded onto the conveyance within 15 days of entering the port will face a penalty of Rs. 15,000 per day for the next five days. The fine will then increase to Rs. 20,000 per day, with the overall penalty limited to Rs. 1 million.
The FBR clarified that these penalties will be imposed through adjudication proceedings or voluntary payment, depending on the relevant procedure under the Customs Act and applicable rules.