The Punjab government has approved amendments to the Punjab Infrastructure Development Cess Act 2026, introducing a 0.90 percent cess on imports and exports passing through the province.

The Punjab Assembly passed the Punjab Infrastructure Development Cess Amendment Act 2026 through a majority vote, expanding the scope of the existing infrastructure cess framework.

Under the amended law, the 0.90 percent levy will apply to goods produced, manufactured, consumed, imported, or exported through Punjab. The legislation also extends the cess to imported goods passing through Punjab’s territorial limits.

The amendments empower authorities to appoint cess officers responsible for monitoring, inspecting, and verifying goods subject to the levy. Officials will also be authorized to establish checkpoints at entry and exit points, as well as other designated locations across the province, for enforcement purposes.

In addition, cess officers will be allowed to seek assistance from the Customs Department and law enforcement agencies when required.

Punjab Parliamentary Affairs Minister Mujtaba Shuja ur Rehman said the cess is not a new tax and has existed for several years, adding that the government is only restructuring and improving the existing system.

He stated that the levy primarily applies to goods moving through customs channels and argued that Punjab currently collects significantly lower revenue under the cess compared to Sindh.

According to the minister, Sindh generates approximately Rs170 billion annually through similar charges, while Punjab currently collects between Rs9 billion and Rs10 billion.

The bill will become law after receiving final approval from the Governor of Punjab.