The Federal Board of Revenue has issued a revised list of perishable goods that may remain in customs warehouses for up to three months, with the new provisions taking effect from October 15, 2026.
The FBR issued SRO 1629(I)/2026 under Section 98 of the Customs Act, 1969, replacing S.R.O. 125(I)/1999 issued on February 27, 1999.
Under Section 98, warehoused goods other than notified perishable goods may remain in customs warehouses for six months from the date of admission. Notified perishable goods, however, may remain in warehouses for up to three months.
The revised list includes betel leaves, butter, bidi leaves and bidi, betel nuts, cheese, coconut seeds, X-ray films, dates, dry fruits, eggs, non-essential oils, food grains, fish, ginger and garlic, hides and skins, live trees, plants and roots, milk powder, meat, onions, apples, sweets and confectionery, soft drinks, sugar, spices, syrups, jams, jellies, marmalades, ketchup and similar condiments.
The list also covers tobacco other than unmanufactured processed tobacco, tea, cocoa and coffee, vegetables and fruits not otherwise specified, as well as edible vegetable oils and oilseeds.
The notification provides an exception for edible products with an expiry date specified by the manufacturer and printed on the packaging. Such products, when imported in preserved, canned, bottled or packaged form, will not be treated as perishable goods for warehousing surcharge purposes, subject to specified conditions.
Under the new requirements, these products must be stored in customs bonded warehouses according to the storage conditions specified by the manufacturer. The storage arrangements must ensure that the products remain fit for human consumption throughout the warehousing period.
The FBR has also introduced a certification requirement for customs bonded warehouses. Warehouse licensees must certify that their facilities have the necessary infrastructure and equipment to store the goods according to the manufacturer’s requirements. The certificate must be uploaded by the importer or authorized clearing agent when filing the respective In-Bond Goods Declaration.
The prescribed certificate requires details including the warehouse name and license number, location, importer and NTN, authorized clearing agent, In-Bond Goods Declaration number and date, description of goods, PCT/HS Code and quantity or weight.
The warehouse licensee or authorized signatory must also certify that the goods will be stored strictly according to the manufacturer’s requirements and will remain fit for human consumption throughout the warehousing period.
The notification places responsibility on warehouse licensees where storage is inadequate or non-compliant. If goods become unfit for human consumption due to improper storage, the signatory will be subject to action under the relevant provisions of the Customs Act, 1969 and related rules, without prejudice to any other action permitted under the law.
The FBR has directed that system changes required to implement the notification be taken up immediately by the office of the Chief Collector (South Appraisement) with the PSW and WeBOC team.
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