FBR Restructures Customs Jurisdictions Across Pakistan

The Federal Board of Revenue (FBR) has reorganised the jurisdiction and responsibilities of Customs field formations across Pakistan, strengthening intelligence-based and digital monitoring of cleared cargo while redistributing duties related to export schemes, warehouses, clearing agents and Export Processing Zones (EPZs).

The changes have been introduced through SRO 1448(I)/2026, which further amends the Customs framework established under SRO 1637(I)/2024, through which the FBR had assigned jurisdictions and functions to Chief Collectors and Directors of Customs.

One of the major changes permits intelligence and WeBOC-based monitoring of import and export consignments that have already been cleared by Customs at ports, off-dock terminals, land Customs stations, dry ports and airports.

The monitoring provisions also apply to consignments placed on hold through the WeBOC system. However, the FBR has specified that such monitoring must not disrupt normal clearance operations conducted by the relevant Collectorates.

The revised framework also places a network of Digital Enforcement Stations (DES) and Mobile Enforcement Stations (MES) under the Directorate of Customs Enforcement-Indus.

The stations covered by the new arrangement include locations at Thakot, Tarbela, Swabi, Attock, Khushal Garh, D.I. Khan-Hakla Motorway, Kalabagh, Jinnah Bridge, Chashma, Taunsa, Ghazi Ghat, Zahir Pir, Kashmore/Guddu, Sukkur, Larkana-Khairpur, Dadu-Moro and Kotri, along with several points along the Hub route.

The FBR has also redistributed responsibilities involving various export-related schemes. In Sindh, designated Customs formations will handle matters linked to the Export Facilitation Scheme (EFS), Duty and Tax Remission for Exports, Manufacturing Bonds and Export Oriented Units within their assigned territorial jurisdictions.

Hyderabad Dryport has also been brought under the relevant Customs jurisdiction through the revised framework.

In Punjab, the relevant Collectorate has been assigned responsibility for matters concerning the Sialkot and Gujranwala Export Processing Zones. Its responsibilities will also include issues related to the Customs residential colony located within its jurisdiction.

The FBR has separately revised the responsibilities of Customs formations dealing with warehouses and clearing agents in Karachi. Designated formations will handle matters involving public and private warehouses, diplomatic bonded warehouses and duty-free shops, while the licensing of clearing agents has also been specifically included within their functions.

The notification also expands the responsibilities of the Collectorates of Customs Appraisement at Taftan and Gwadar concerning Export Processing Zones.

The Taftan Collectorate will oversee Customs clearance for imports and exports associated with EPZ Saindak, EPZ Siadiq and EPZ Reko Diq. Its jurisdiction will also include any new EPZ established within its territorial limits.

Similarly, the Gwadar Collectorate will handle Customs matters relating to EPZ Duddar and any future Export Processing Zone established within its jurisdiction.

The amendments also establish separate Customs jurisdictions for northern and southern areas of Khyber Pakhtunkhwa.

In North KP, the designated Customs formation will oversee clearance of export, import, EPZ and temporary import cargo, excluding international transit, across Hazara, Malakand, Mardan, Nowshera and Peshawar divisions.

Its jurisdiction includes Customs stations at Peshawar Dryport, Shabqadar, Azakhel, Amangarh, Upper Dir, Nawa Pass, Jamrud, Shergarh, Khapakh, Arandu, Shah Saleem and Torkham, as well as EPZ Risalpur.

South KP will operate under a separate Customs jurisdiction covering Kohat, Bannu, D.I. Khan and Miranshah. The area includes Customs stations at Tank, Thall, Kharlachi, Shaheedano Dand, Burki, Lawara Boya-Datta Khel, Angoor Adda, Khand Narai, Ghulam Khan, Bakka Khel and Terimengal, along with EPZ Miranshah.