The Federal Board of Revenue (FBR) has significantly increased penalties for customs violations, introducing fines of up to Rs. 1 million for delayed goods declarations, late removal of imported consignments and failure to load export shipments within the prescribed time.

The revised penalty structure has been notified through SRO 136(I)/2026 and will come into effect from October 1, 2026, replacing the schedule issued in July 2025.

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Under the new rules, importers who fail to file a goods declaration for home consumption, warehousing or transshipment within 20 days of cargo arriving at a customs station will be fined Rs. 25,000 per day for the next five days. After that, the penalty will increase to Rs. 50,000 per day, with the total fine capped at Rs. 1 million.

For declarations submitted before a vessel berths, importers must remove their goods within five days of assessment and the vessel’s arrival. Failure to do so will result in a penalty of Rs. 5,000 per day for the first five days, rising to Rs. 15,000 per day thereafter, subject to the Rs. 1 million limit.

Where declarations are filed after the vessel has berthed, goods must be removed within five days of customs clearance. Delays will attract a penalty of Rs. 10,000 per day for the first five days and Rs. 20,000 per day for each additional day, with the maximum penalty capped at Rs. 1 million.

Exporters will also face stricter enforcement. Goods that remain unloaded onto a conveyance for more than 15 days after entering a port will incur a fine of Rs. 15,000 per day for the first five days and Rs. 20,000 per day thereafter, up to a maximum of Rs. 1 million.

According to the FBR, the revised penalties will be enforced through adjudication proceedings or voluntary payment, depending on the applicable provisions of the Customs Act and related rules.