The Federal Board of Revenue (FBR) has directed shipping lines and airlines to pay duties and taxes in cases of pilferage or misdeclarations involving international transshipment goods.
On Wednesday, the FBR issued S.R.O. 517(I)/2026, further amending the International Transshipment Rules. Under the revised rules, shipping lines, airlines, Off Dock Terminals (ODTs), and Ground Handling Agents (GHAs) will be held responsible for paying duty, taxes, or any other liabilities as determined by Customs if any discrepancies occur while goods are under their custody.
International transshipment goods destined for ODTs or airports must now be moved under the Inter-Port Movement Rules (Sub-Chapter XV) of the Customs Rules 2001 and recorded in the Customs computerized system, subject to 100% scanning. Any mismatch between scanning and the manifest will trigger a 100% physical inspection before the goods leave the port area.
In cases of major discrepancies, Customs will initiate legal proceedings against the responsible shipping line or airline. Physical inspections may also be conducted based on risk assessment. Goods moving from ODTs to seaports or airports for foreign destinations will similarly be scanned and processed under the same rules.
The rules specify that IT cargo can only be stored at ODTs that comply with Rule 554 of the Customs Rules 2001. Chief Collectors may suspend movement of IT cargo to or from specific ODTs, GHAs, or carriers after a three-day notice if such movements disrupt smooth cargo clearance or involve rule violations.
Additionally, ODTs, GHAs, and shipping lines are required to submit a monthly reconciliation report of IT cargo received, stored, and transshipped to destination countries to the respective Collectorate of Customs by the 5th day of the following month.