FBR has notified a stricter penalty framework for delays in filing Goods Declarations and clearing cargo from customs stations, with the new regime stated to take effect from October 1, 2026. Under SRO 1346 of 2026, graded daily penalties will apply to various delays involving home consumption, warehousing, transshipment and export consignments, with penalties reaching a maximum of Rs 1 million in specified cases.
For instance, failure to file a Goods Declaration within 20 days of arrival may attract a penalty of Rs25,000 per day for the following five days and Rs50,000 per day thereafter, subject to the prescribed cap. Separate penalty structures have also been introduced where assessed goods are not removed from customs stations within the stipulated period, while exporters may face penalties where consignments remain unloaded for export beyond the specified timeline.
The change means that customs timelines are becoming a direct financial compliance issue rather than merely an operational concern. Importers, exporters, customs agents and logistics teams should therefore closely monitor vessel arrival, GD filing, assessment, payment and cargo-removal dates. A breakdown in coordination between commercial, clearing and logistics teams can now translate into substantial statutory penalties in addition to normal demurrage and detention costs.