The Federal Board of Revenue (FBR) of Pakistan has updated the requirements for incoming cargo declarations—IGMs (Import General Manifests) applicable to import consignments. The revised regulations will come into effect on August 15, 2026, and will apply to all seaports and land border customs stations.
Under SRO 918(I)/2026, importers must provide their National Tax Number (NTN) or Free Tax Number (FTN) in cargo declarations where such registration is mandated under applicable laws. For those not obligated to obtain an NTN or FTN, the declaration must instead include a valid Computerized National Identity Card (CNIC) number or passport number.
The revised requirements will be applicable to all incoming cargo declarations submitted at seaports and land border customs stations, but they will not extend to IGMs filed at airports.
According to the notification, cargo details specified under Appendix-III must be submitted online, free of charge, no later than 18 hours before a vessel’s estimated time of arrival (ETA), or once confirmation is received that the Vessel Intimation Report (VIR) has been registered in the Pakistan Automated Customs Clearance System (PACCS).
The FBR has also outlined distinct filing obligations for Non-Vessel Operating Common Carriers (NVOCCs). These operators are required to submit incoming cargo declarations against the VIR number issued by the PACCS and only for bills of lading recorded in the VIR by the carrier or its authorized agent.
The notification further introduces a special filing arrangement for cargo originating from selected regional ports. For shipments loaded from ports such as 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 prior to the vessel’s estimated time of arrival.
The revised mechanism was introduced two days ahead of the announcement of the 2026–27 federal budget and is intended to enhance importer identification and improve cargo documentation procedures within the customs clearance system, ensuring greater transparency and regulatory compliance.
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