The Federal Board of Revenue (FBR) has revised penalties for several customs violations. The changes target delays involving imported and exported goods.
The updated penalties cover delayed goods declarations and late removal of imported shipments. They also apply to export goods that are not loaded on time.
According to the FBR, penalties for these violations can reach Rs. 1 million. The revised schedule was issued through SRO 136(I)/2026.
The new penalties will apply from October 1. They will replace the previous schedule issued by the FBR in July 2025.
Under the revised rules, importers must file goods declarations within 20 days. The requirement applies to home consumption, warehousing and transshipment.
The 20-day period begins when goods arrive at a customs station. Failure to submit the declaration within this period will result in penalties.
A penalty of Rs. 25,000 will apply for each of the next five days. The amount will then increase to Rs. 50,000 per additional day.
The maximum penalty for this violation will be Rs. 1 million. The structure is intended to encourage timely filing of required declarations.
Penalties for Late Removal of Imported Goods
The FBR has also revised penalties for goods declarations filed before vessel berthing. Imported goods must be removed within five days after assessment.
The vessel must also have berthed before the removal period applies. Failure to remove the goods will lead to a daily penalty.
A Rs. 5,000 penalty will apply for each of the next five days. After that, the penalty will rise to Rs. 15,000 per day.
The maximum penalty under this category will be Rs. 1 million. This limit applies regardless of the number of additional days.
A separate penalty structure applies when declarations are filed after vessel berthing. In this case, goods must be removed within five days of clearance.
Failure to meet the deadline will result in a Rs. 10,000 daily penalty. This rate will apply for the next five days.
The penalty will then increase to Rs. 20,000 for each subsequent day. The maximum amount will again be limited to Rs. 1 million.
New Penalties for Delayed Export Shipments
The FBR has also introduced revised penalties for export shipments. Export goods must be loaded onto the conveyance within 15 days.
The 15-day period starts when the goods enter the port. Failure to meet the deadline will trigger financial penalties.
A penalty of Rs. 15,000 will apply for each of the next five days. The amount will then increase to Rs. 20,000 per additional day.
The maximum penalty for delayed export loading will be Rs. 1 million. Exporters will therefore need to monitor shipment timelines carefully.
The FBR said penalties will follow the applicable legal procedures. These may include adjudication proceedings or voluntary payment.
The relevant process will depend on the Customs Act and related rules. The revised framework aims to improve compliance with customs deadlines.
The new schedule also increases the financial consequences of prolonged delays. Businesses involved in imports and exports will need stronger deadline management.
In other related news also read Senate Panel Accuses FBR of Hiding Tax Shortfall
The updated penalties will take effect from October 1. The FBR notification formally replaces the earlier customs penalty schedule.
