- Pakistan’s Federal Board of Revenue issued a new customs penalty notification under section 82 of the Customs Act, 1969, replacing the 2025 notification.
- Penalties apply for delays in filing goods declarations or removing/exporting goods after customs clearance.
- Fines increase by day after the initial deadline, ranging from Rs. 5,000 to Rs. 50,000 per day depending on the violation, with a maximum of Rs. 1 million in each case.
- The penalties are subject to adjudication proceedings or voluntary deposit as prescribed by rules.
- The notification takes effect from 1 October 2026.
Source: download1.fbr.gov.pk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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