FBR revises cargo declaration rules for importers, sets August 15 implementation date

The Federal Board of Revenue (FBR) has revised the requirements for incoming cargo declarations (IGMs) for import consignments, with the new rules set to take effect from August 15, 2026 at all sea ports and border customs stations.

Under SRO 918(I)/2026, importers will be required to provide their National Tax Number (NTN) or Free Tax Number (FTN) in cargo declarations where such registration is mandatory under relevant laws.

For importers who are not required to obtain an NTN or FTN, the declaration must include a Computerised National Identity Card (CNIC) number or passport number.

The revised requirements will apply to all incoming cargo declarations filed at sea ports and land border customs stations. However, the new provisions will not be applicable to IGMs filed at airports.

According to the notification, cargo information and declarations prescribed under Appendix-III must be submitted online free of charge at least 18 hours before the estimated time of arrival (ETA) of a vessel, or after confirmation that the Vessel Intimation Report (VIR) has been received by the Pakistan Automated Customs Clearance System (PACCS).

The FBR also specified separate filing requirements for Non-Vessel Operating Common Carriers (NVOCCs). Such operators will be required to submit incoming cargo declarations against the VIR number allocated by the PACCS system and only for bills of lading declared in the VIR by the carrier or its authorised agent.

The notification provides a special filing arrangement for cargo originating from selected regional ports. Where the port of loading is Dubai, Jebel Ali, Khor Fakkan, Salalah, Fujairah, Bandar Abbas, Mumbai, Nhava Sheva, Mundra, Kandla or Mina Qaboos, cargo information may be filed free of charge up to 12 hours before the vessel's estimated arrival.

The revised mechanism has been introduced two days before the announcement of the federal budget for 2026-27 and is aimed at strengthening importer identification and improving cargo documentation procedures within the customs clearance system.