Overstayed cargo at ports: Customs Computerised System to automatically determine penalty

ISLAMABAD: The Federal Board of Revenue’s Customs Computerised System will automatically determine the amount of penalty against the importers for overstayed cargo at ports.

In this regard, the FBR has notified an SRO. 1081(I)/ 2026 to issue draft amendments to the Customs Rules 2001.

The new procedure deals with the payment of a penalty by the importers in cases of overstayed cargo at ports.

This notification shall take effect from August 31, 2026.

According to the Finance Act 2026, the Board may notify the rules to regulate the implementation of the above provisions, including the process of appeal against imposed penalties and the Customs stations, goods, or class of goods.

The FBR has issued the Overstayed Cargo Management Rules, 2026, on Wednesday to implement the said provisions of the Finance Act 2026.

Where a penalty is leviable, the Customs Computerized System will, at the time of filing of the Goods Declaration or before the release of goods, automatically determine the amount of penalty and issue an electronic show cause notice to the owner of goods.

The owner or his authorised clearing agent shall have the option to accept the determined penalty in the computerised system and deposit the same as per existing payment module requirements, or may opt to contest the same through the adjudication process.

Upon acceptance of the penalty, the trader shall be liable to pay the amount of penalty as per the WeBOC payment module for further processing of clearance of the goods declaration, as the case may be.

In case the trader opts for adjudication of the matter, the system shall mark the case to the relevant Collector or any officer authorised on his behalf under the law, for passing an order within five working days of the issuance of the Notice, which may further be extended for another five working days by the Chief Collector of Customs, for reasons to be recorded in writing.

In case of vacation of the show cause notice by the adjudication authority, the system shall allow further release of the GD, as the case may be, whereas in case the show cause notice is not vacated, the penalty as decided by the adjudicating officer shall be recovered as per the WeBOC payment module, for further processing of the goods declaration, FBR maintained.

Any person aggrieved by an order passed under the above provisions may file an appeal in the computerized system before the respective Chief Collector having jurisdiction, within fifteen days of issuance of the order. The appeal shall be decided within five working days by the Chief Collector.

The pitch of penalties under these rules shall be as prescribed under the Notification issued by the Board after approval of the Minister in charge.

These rules shall not apply to land customs stations and airports.

The provisions of sub-section (1) of section 82 of the Customs Act, 1969, shall not apply to the following classes of goods:

(i) goods imported under Chapter 99 of the First Schedule to the Customs Act, 1969; (ii) goods in transit or under international transshipment;(iii) goods imported as personal baggage; and (iv) bulk cargo.

Copyright Business Recorder, 2026