Regarding overstayed Cargo Management Rules of the Customs Rules, 2001
SRO 1081(I)/2026Rules and amendments to rules
SRO 1081(I)/2026 is a Customs SRO dated 6 July 2026, listed by FBR as "Regarding overstayed Cargo Management Rules of the Customs Rules, 2001".
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(;Ov ERN-lU E:{'l OI; PAKIS'I'\\
(RIlvl'lNtil. l)lvtslo\)
tr li t'El)liRAI. IloAlll) 0F REVIiN
NOTIFICATION
l():t' lslamabad' the 6'h Jul] '
,ngl f u" 't-he tbllon'ing drati tbr lurlhcr arnendments in thc Custonts 0)t2026.' s.R.o. porrers its of exercise in rnake ro proposes jiiiii. ol'R.'renue Board Fedcral tire *r,lch nur... las Sales thc 50 of section 1969). q of 1969(tV Acr Curtoms tne of Zf 'l .""iion Ui ."riJr*.i rrr lncome the of 237 section and 2005 Act' -ft*.uy'.Excise of f'"a"*i 40 tf," scction I99(1. .\ct. t..t persons likell all of t'or infbmtation published U oo ii.-it (XLIX l()01 ordinancc. is notice section the said "t' Il9' (3A) ol sub-section tft" Ui t"q"i'lJ ald. thcrehl be all'cctetl ", n, ,'gg"tiio" tftcreon' ifan1" may lbr consideration ot'the lJoard hcreby gir cn thal objcctions in thc' oflicial Gaz.-ttc. be sont rr,ithin lhrce days nt' putii""otion of the dml't atnendmcnts belbre expiry ol'the atbresaid period' shall obiectiorts or sLrslreslions rccciridiirr' l,crson' - "'lBoard ofRerenuc' nantelr': the Federal f.,"i",, i,,|-,r.,,iitlerltion hr
Draft Amondments
XLVIII. the following ncw chapter shall be In rhc al-oresaid Rules, after Chapter
atldcd. nanrclr :-
-CHAPTER XLIX
O\ERS'I'AYED CARGO MANAGEMEN'T RULES
l))
I23T.Shorttitleandcommencement.--Theserulesshallbeca|ledtheOvcrstalcrl
Cargo iUanagement Rules. l0l6'
l2.18.Scopc'-(l)"fhcsenrlesshallnotappl},tolandcustonlsslationsandairports'
(2).|.heprcvisionstrl.strb.section(l)ol.scction82oftheCuston]SAct.l969shallntlt
appl;- to the lirllowing class ol'goods: -
(a) goods inlported under Chapter 99 ofthc lirst schedule to lh('Customs Act' 1969:
(b) goods in transit or under international transhipmenl:
(c) goods inrponed as personal baggage: and
(d) Bulk Cargo.
( I ) The tirllowing )'..-^ l2-'19. Proccdure for implementing prouisions of Section 82( I
): ,i,r,,tt't'," n,tupt"a li,i inrplenlenting thc pro\ isions ol'scction 8l( I l'rrocc(iLlrc
(a) \\'ht'rc' a pr.rtaltl bceontes leviable undcr these rules itr ternls of section 82(lXx) to th'" irl liling ol' time rhc at shall' System C'..r,rlputeriil"a ((l). Custom. thc hc' casc the :rs goods' ol' the releasc ( (GI)). Uf'"tt Declaration irrrxls rrith read'rlav provisiolrs' stated per abovc "t p"nntrl'as theamou"ttlr deterntine autonraticalll l\linistcr ot'the approvnl lllicr time lo tinlc trorn bv rt'" g""a tion isstrccl lhc \otiflc crlLtsc shou an clectronic issue and penalties' r t'l'suth th!'quontul spccil-\'ing in-chlrge.
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noticetolllco\'merofthegoodsorhisauthorizedagent'specitiingthepcnaltrst'
determined: tit-i:::li..ll: shall l.rave.t\ clearing agent or his authorized ii" uua", the"p'i"lsame as and deposit system tbl'-' in the computerized penalty i.i"t*i""a per extstlng
p"i"."* ,.ia"f. i"quirements' or *u1' oit to contest the same through adjudication
proccss:
(c) Upon acceptance ol'ths penaltl'' the trader shall be liable to pa) the amount of penaltl goods lbr f'urther processing tlr clearance ol'the as per WeBOC payment nloclule
dcclaration. as the case nlal'be:
(d) In casc thc trader oprs l'rrr atljudieation',,tllc,:r of thc tnalter' llte',s),stcnt shall ntark lllc eusc I(r
tlrc rclcr ant collcctot 0r. anr luthorizcd on ltis lrchrrll trnclt'r lhc lrt\ ' Iirt prlssi'tt:
an order sirhin tivc uorking Ja1's ot tltc issuance ol'thc \oticc' shich tnar Iirrlhcr hc
i,xtended lirr another five wirking days by the Chief Collecror ofcustonts. krr reasolrs
to be recorded in rvriting
(e)lncaseofvacationofshowcausenoticebytheadjudicationauthority'thes1'stcnrshall'" release of the GD, as the case may be, whcreas in casc rhc show cause .il"* nii"g"r penalty as decided by the adjudicating olliccr shall he notice is iot vacated. rhc
as per the WeBdC payment module' tbr further processing ol' the goods f-""rr.a
declaralion.
(2) Appeal. - Any person aggrieved by an order passed undcr above provisions' mal tile
comput.:rized sysiern bet'ore the respective Chief Collect('r having ,r' upj"nt in the u.ithin tlftecn rJa1.s of issuancc ot'the order. 1'hc Appeal shall hc decidcd ;u.i*jil,i.,n.
rvithin flve s'orking da-'-s b1' the Chief Cotlector'
l2.l0.ThcPitchofPenalty..Thepitchrrl.pcnalticsundcrtheserLtlcsslullbcas .l thc Ilirtistcr in-chrLrgcpr*"lL".r ,"a.i ,ire Notiticatiori issucd bf the lloarcl allerappror:rl
"' 3 l " August' 2026 'l-his notification shall take effect lrom I 241 .
I ( l',t\..&P I 20251[c.No.
(Zubair Shah)
Secrctiirl, (Larr' & Proccdure)
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