Customs field formations: FBR launches major changes in jurisdiction, functions

ISLAMABAD: The Federal Board of Revenue (FBR) has introduced major changes in the jurisdiction and functions of Customs field formations across the country.

The latest amendments represented a further restructuring of the framework introduced in 2024, with the FBR placing greater emphasis on digital and intelligence-based post-clearance monitoring while redistributing responsibilities relating to enforcement, export schemes, warehouses, clearing agents and EPZs among Customs formations.

The original SRO 1637(I)/2024 had established the broader jurisdictional structure by appointing Chief Collectors and Directors of Customs and specifying their respective areas and functions.

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Under the new SRO 1448(I)/2026, the FBR has revised various provisions relating to Customs Collectorates and Directorates, with particular emphasis on intelligence-based monitoring, WeBOC surveillance, export facilitation schemes and the jurisdiction of customs stations and Export Processing Zones (EPZs).

The amendment provides for intelligence or WeBOC-based monitoring of customs-cleared import and export cargo at ports, off-dock terminals, land Customs stations, dry ports and airports, including cargo placed on hold in the WeBOC system. Such monitoring, however, is to be undertaken without interfering with routine clearance operations of the relevant Collectorates.

The FBR has also formally brought a number of Digital Enforcement Stations (DES) and Mobile Enforcement Stations (MES) within the specified jurisdiction of the Directorate of Customs Enforcement-Indus. These include stations at Thakot, Tarbela, Swabi, Attock, Khushal Garh, D I Khan-Hakla Motorway, Kalabagh, Jinnah Bridge, Chashma, Taunsa, Ghazi Ghat, Zahir Pir, Kashmore/Guddu, Sukkur, Larkana-Khairpur, Dadu-Moro, Kotri and various locations along the Hub route.

The revised notification further expanded certain functions of Customs formations. In Sindh, matters relating to the Export Facilitation Scheme (EFS), Duty and Tax Remission for Exports, Manufacturing Bonds and Export Oriented Units have been assigned within specified territorial jurisdictions, while Hyderabad Dryport has also been incorporated into the relevant jurisdiction.

The FBR has also assigned matters pertaining to the Sialkot and Gujranwala Export Processing Zones to the relevant Collectorate, along with matters concerning the Customs residential colony within its jurisdiction.

Another significant change concerns the licensing of warehouses and clearing agents in Karachi. The amended framework assigns specified matters relating to public and private warehouses, diplomatic bonded warehouses and duty-free shops to the relevant Customs formations, while licensing of clearing agents has also been specifically included among their functions.

The notification also expands the role of the Collectorates of Customs Appraisement, Taftan and Gwadar with regard to EPZs. The Taftan Collectorate will deal with Customs clearance of imports and exports relating to EPZ Saindak, EPZ Siadiq and EPZ Reko Diq, as well as any future EPZ established within its territorial jurisdiction.

Similarly, the Gwadar Collectorate will deal with EPZ Duddar and future EPZs within its jurisdiction.

For North Khyber Pakhtunkhwa, the amended framework covers cargo clearance for exports, imports, EPZs and temporary imports, excluding international transit, across the civil divisions of Hazara, Malakand, Mardan, Nowshera and Peshawar. It specifically includes Customs stations at Peshawar Dryport, Shabqadar, Azakhel, Amangarh, Upper Dir, Nawa Pass, Jamrud, Shergarh, Khapakh, Arandu, Shah Saleem and Torkham, besides EPZ Risalpur.

The South KP has been assigned a separate jurisdiction covering Kohat, Bannu, D I Khan and Miranshah, including Customs stations at Tank, Thall, Kharlachi, Shaheedano Dand, Burki, Lawara Boya-Datta Khel, Angoor Adda, Khand Narai, Ghulam Khan, Bakka Khel and Terimengal, besides EPZ Miranshah.

Copyright Business Recorder, 2026