FBR delays implementation of new goods declaration filing option for importers

The Federal Board of Revenue (FBR) has delayed the implementation of a budgetary provision from the Finance Act 2025, which allows importers to file goods declarations (GDs) before vessels berth or vehicles cross at land borders. 

The new option, which aims to streamline the import process, will now come into effect on July 30, 2025. The FBR issued SRO.1360(I)/2025 on Tuesday, confirming the delay and outlining the procedures under which importers can pay duties, taxes, and other charges once the goods declaration is completed. 

This provision is part of an effort to simplify customs procedures and improve efficiency.

Under the Finance Act 2025, importers will be allowed to file GDs without the upfront payment of duties and taxes, provided the filing occurs before the vessel berths or the vehicle crosses the land border. This measure is designed to expedite the import process and offer greater flexibility to importers.

The Chief Collector of Customs, Appraisement (South), Karachi has been tasked with ensuring the change is implemented in the WeBOC system, which will process the new filings. 

The FBR has also updated the explanation in section 79 of the Customs Act 1969 to facilitate this change, allowing assessments of goods declarations filed at dry ports to be handled according to new guidelines issued by the Board.