FBR proposes amendments to Customs Rules, International Shipment Regulations
- By Shoaib Nizami -
- Mar 18, 2026
ISLAMABAD: The Federal Board of Revenue (FBR) has issued draft amendments to the Customs Rules 2001 and Pakistan’s international shipment regulations, aiming to improve accountability, transparency, and efficiency in export and transshipment operations, ARY News reported.
According to reports, under the proposed amendments to the Export Facilitation Scheme, exporters will be required to submit detailed reports six months after benefiting from the scheme.
These reports must include information on duty-free imported raw materials, goods produced from those materials, local sales, and total value addition. Exporters must also provide details of any wasted raw materials and their disposal.
The report must be submitted within 30 days after the six-month period. FBR officials said these measures are intended to ensure exporter accountability and enhance transparency in the system.
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Separately, amendments to the International Transshipment Rules seek to designate Pakistan’s ports as international transshipment hubs. The draft allows storage, handling, and transfer of international cargo, including foreign goods, through Pakistani ports for onward shipment to other countries. The rules apply to both air and sea shipments, including containerized cargo and air freight.
The FBR draft also permits 100 percent scanning and physical inspection of cargo, and introduces penalties for theft, misdeclaration, or damage of goods during transshipment. Shipping lines and airlines will be held liable for duty and taxes in case of violations. Additionally, the Chief Collector will have authority to detain goods involved in breaches.
The FBR has invited suggestions and feedback on the draft amendments before issuing the final Statutory Regulatory Order (SRO).
Officials stated that the proposed changes aim to modernize Pakistan’s trade facilitation framework while strengthening compliance and revenue safeguards.