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ISLAMABAD: The Federal Board of Revenue (FBR) has issued a special procedure for importers regarding the clearance of goods from the Sost Dry Port.

The FBR has notified SRO 1 (I)/2026 here on Friday to issue a special procedure for clearance of goods from Sost Dry Port.

These rules shall apply for clearance of goods from Sost Dry Port.

The sales tax, income tax and federal excise duty payable on imports covered under this notification shall not be levied provided that consignment wise authorisation is issued online in Customs Computerised Clearance system by the duly notified authority of the Government of Gilgit-Baltistan in the format as provided in the said system.

The benefit of non-levy of sales tax, income tax and federal excise duty shall be extended by the Collector of Customs on First-Come First-Served basis within the approved quota limit, however, goods imported for consumption within Gilgit-Baltistan region beyond the allocated quota shall be subject to levy of sales tax, income tax and federal excise duty.

The Gilgit-Baltistan government shall ensure that all the goods imported under this notification are exclusively used within the territory of G-B.In case Customs operations are disrupted through protests and road blockade, the Collector of Customs, Gilgit-Baltistan, upon consultation with the Gilgit-Baltistan government, shall have the authority to suspend non-levy of sales tax, income tax and federal excise duty under this notification.

The Collector of Customs, Gilgit-Baltistan, shall have the authority to disallow the non-levy of sales tax, income tax and federal excise duty in any individual case where mis-declaration is detected at a scale that warrants institution of contravention case under Customs Act, 1969; and the goods cleared under this notification are taken out of Gilgit-Baltistan’s territorial jurisdiction.

The Chief Collector of Customs (Enforcement) shall take appropriate measures to ensure that goods cleared under this notification are not taken out of Gilgit-Baltistan.

The listed PCT Codes in the Table shall be subject to periodical review and adjustment by the Board.

Copyright Business Recorder, 2026

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