‘Perishable goods’ allowed 3-month warehouse storage
ISLAMABAD: The Federal Board of Revenue (FBR) has issued a new list of “perishable goods” which may remain in the customs warehouses for a period of three months. The revised customs provisions will come into effect from October 15, 2026. In this regard, the FBR issued SRO 1629(I)/2026, in exercise of powers conferred by Section 98 of the Customs Act, 1969. The notification has superseded S.R.O. 125(I)/1999 dated February 27, 1999, and specified the goods that will be treated as perishable goods for the purposes of the said section.
Under section 98 of the Customs Act, 1969, warehoused goods, other than perishable goods notified by the Board, may remain in the warehouse for a period of six months following the date of their admission into the warehouse and perishable goods so notified may remain in the warehouse for a period of three months.
The Board has revised the list of goods classified as “perishable goods” for the purposes of warehousing surcharge under section 98 of the Customs Act, 1969.
Under the revised notification, the specified perishable goods included betel leaves, butter, bidi leaves and bidi, betel-nuts, cheese, coconut seeds, X-ray films, dates, dry fruits, eggs, non-essential oils, food grains, fish, ginger and garlic, hides and skins, live trees, plants and roots, milk powder, meat, onions, apples, sweets and confectionery, soft drinks, sugar, spices, syrups, jams, jellies, marmalades, ketchup and similar condiments, tobacco other than unmanufactured processed tobacco, tea, cocoa and coffee, vegetables and fruits not otherwise specified, and edible vegetables oils and oil-seeds.
The notification, however, provided an important exception for edible products having an expiry date specified by the manufacturer and printed on the packaging. Such products, when imported in preserved, canned, bottled or packaged form, will not be treated as perishable goods for the purposes of warehousing surcharge, subject to specified conditions.
Under the conditions laid down by the FBR, such goods must be stored in customs bonded warehouses in accordance with the storage conditions specified by the manufacturer. The storage arrangements must ensure that the products do not become unfit for human consumption during the warehousing period.
The FBR has also introduced a certification requirement for customs bonded warehouses. The licensee of the bonded warehouse will have to certify that the warehouse possesses the requisite facilities to store the goods in accordance with the manufacturer’s specified storage conditions. The certificate is required to be uploaded by the importer or authorised clearing agent at the time of filing the respective In-Bond Goods Declaration.
The prescribed certificate, attached to the notification as Annex-A, requires details including the name and licence number of the customs bonded warehouse, its location, importer and NTN, authorised clearing agent, In-Bond Goods Declaration number and date, description of goods, PCT/HS Code and quantity or weight of the goods.
The warehouse licensee or authorised signatory is required to certify that the bonded warehouse has the necessary storage facilities, infrastructure and equipment and that the goods will be stored strictly in accordance with the manufacturer’s requirements. The certification also required an assurance that the goods will remain fit for human consumption throughout the warehousing period.
The notification further placed responsibility on the warehouse licensee in case of inadequate or non-compliant storage. Where goods become unfit for human consumption due to inadequate or non-compliant storage, the signatory will be liable to action under the relevant provisions of the Customs Act, 1969 and the rules made there under, without prejudice to any other action permissible under law.
The FBR has directed that any system-related changes required for implementation of the notification will be taken up by the office of the Chief Collector (South Appraisement) with the PSW/WeBOC team immediately.
Copyright Business Recorder, 2026