The Federal Board of Revenue (FBR) has issued revised rules making shipping lines, airlines, and handling agents responsible for duties and taxes in cases of pilferage or misdeclarations involving international transshipment goods.
On Wednesday, the FBR released S.R.O. 517(I)/2026, which further amends the International Transshipment Rules. Under the new rules, shipping lines, airlines, Off Dock Terminals (ODTs), and Ground Handling Agents (GHAs) are required to pay any duties, taxes, or liabilities determined by Customs if discrepancies occur while goods are under their custody.
All international transshipment goods destined for ODTs or airports must now be moved under the Inter-Port Movement Rules (Sub-Chapter XV) of the Customs Rules 2001. These goods must be recorded in the Customs computerized system and are subject to 100% scanning. Any mismatch between scanned data and the manifest will trigger a full physical inspection before the cargo leaves the port area.
In cases of significant discrepancies, Customs may initiate legal action against the responsible shipping line or airline. Physical inspections may also occur based on risk assessment. Cargo moving from ODTs to seaports or airports for international destinations will follow the same rules.
The FBR has also clarified that IT cargo can only be stored at ODTs compliant with Rule 554 of the Customs Rules 2001. Chief Collectors may suspend cargo movement to or from specific ODTs, GHAs, or carriers after a three-day notice if such movements disrupt clearance or violate rules.
Additionally, ODTs, GHAs, and shipping lines must submit a monthly reconciliation report of IT cargo received, stored, and transshipped. Reports are to be submitted to the respective Collectorate of Customs by the 5th day of the following month.
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The FBR stated that these changes aim to enhance accountability, improve transparency, and ensure smooth handling of international transshipment goods. The authority emphasized strict compliance by all parties involved in cargo movement.
