dated 13-08-2026 - Notiying penalties under section 82(I) of The Customs Act, 1969

GOVERNMENT OF PAKISTAN (REVENUE DIVISION) FEDERAL BOARD OF REVENUE ***** NOTIFICATION (CUSTOMS) Islamabad, the 1 O ‘ August. 2026 S R O 13 b (I)/2026 - In exercise of the powers conferred by sub-section (I) of section 82 of the Customs Act. 1969 (IV of 1969). and in supersession of Noufication No. S R 0 1387(1^2025 dated 31.07.2025, the Board, with the approval of the Minister in charge, is pleased to notify the following penalties specified in column (3) of the I able below for c violations specified in column (2) thereof, namely 'FABLE - Pena ides_ ___________ Violations____ S. No. | (3) ......| ________ _ (2) ___ ~______ph Twenty-five thousand rupees for each ot the I If the goods declaration is not filed lor next five days and fifty thousand rupees for • | home-consumption or warehousing or each subsequent day, but shall not exceed transshipment within twenty days ot the one million rupees in each case. | arrix al of goods at a customs station. Fifteen thousand rupees for each of the next If the goods declaration is filed prior to five days and twenty thousand rupees for 1 berthing of the vessel, the goods are not each subsequent day, but shall not exceed removed from the customs station after one million rupees in each case. payment of leviable duty and taxes, within five days of completion of assessment and berthing of the vessel._ Ten thousand rupees for each of the next i 3. If the goods declaration is filed after five days and twenty thousand rupees for berthing of vessel, the goods are not each subsequent day and shall not exceed removed from the customs station lor one million rupees in each case. I home-consumption or warehousing or : transshipment within live days ot the clearance of the goods declaration. Five thousand rupees for each of the next 4. I If the goods are not loaded on the five days and fifteen thousand rupees foi conveyance for export within fifteen each subsequent day and shall not exceed days of the entry in the port. one million rupees in each case. 2 The above penalties shall be subject to the adjudicating proceedings or voluntarily deposit, as the case may be. as prescribed under the rules notified lor the purpose under second proviso to sub-section (1) of section 82. 3. This notification shall take eflect from 1October. 2026. [C.No.K 1 JL&P/20251 (Zufiair;Shah) \ Secretary (I,aw & Procedure\ '