ISLAMABAD: The Federal Board of Revenue (FBR) has notified new penalties for delays in filing goods declarations for home consumption and in removing consignments from warehousing, effective from Oct 1.

The new penalties were issued through a customs notification, SRO 1346 of 2026. The new schedule replaces last year’s notification and sets graded fines for importers and exporters who fail to meet timelines under the Customs Act 1969.

The notification of new penalties was issued in the wake of a recent scam in which a private company was found to delay filing goods declarations (GDs) to gain a temporary advantage. Prime Minister Shehbaz Sharif has already directed the FBR to take corrective measures to prevent such actions in the future.

The FBR has tightened customs compliance by introducing graded penalties for delays in filing and clearing GDs. If importers fail to file a goods declaration for home-consumption, warehousing, or transhipment within 20 days of arrival, they will face fines of Rs25,000 per day for the next five days and Rs50,000 per day thereafter, capped at Rs1 million.

Similarly, if declarations are filed before berthing of the vessel, but goods are not removed from customs stations after payment of duties and taxes within five days of completion of assessment and berthing of the vessel, the penalty will be Rs15,000 per day for the next five days and Rs20,000 per day thereafter, also capped at Rs1m.

In cases where declarations are filed after berthing but goods remain uncleared from customs stations for home consumption, warehousing, or transhipment for more than five days, fines of Rs10,000 per day for the next five days and Rs20,000 per day thereafter will apply, subject to the same ceiling of Rs1m.

For exporters, consignments not loaded onto the conveyance for export within 15 days of port entry will incur a charge of Rs5,000 per day for the next five days and Rs15,000 per day thereafter, again capped at Rs1m.

The FBR clarified that these penalties would be enforced through adjudication proceedings or voluntary deposit, as prescribed under the rules.

The move, officials said, aims to streamline customs operations, discourage prolonged storage at ports, and ensure timely clearance of goods.

Published in Dawn, August 14th, 2026