What the amended rules require

The Federal Board of Revenue added two new columns to the Cargo Declaration-IGM table in Appendix-III of the Customs Rules, 2001, through S.R.O. 918(I)/2026 issued on 4 June 2026. The first column requires the National Tax Number (NTN) or Free Tax Number (FTN) for importers who are legally required to obtain those registrations. The second requires the CNIC or passport number for importers who do not need an NTN or FTN.

Where and from when the rules apply

The requirements took effect on 15 August 2026 for all sea ports and land border customs stations. They do not apply to incoming cargo declarations (IGMs) filed at airports.

How to file a compliant import manifest

  • 1. Identify whether the importer must hold an NTN or FTN under the Income Tax Ordinance, 2001, or the relevant fiscal law.
  • 2. If an NTN or FTN is required, enter that number in the new designated column of the IGM.
  • 3. If no NTN or FTN is required, enter the importer's CNIC or passport number instead.
  • 4. File the completed IGM online through the Pakistan Automated Customs Clearance System (PACCS) at least 18 hours before the vessel's estimated arrival, or any time after PACCS confirms receipt of the Vessel Intimation Report (VIR).
  • 5. For consignments loaded at Dubai, Jebel Ali, Khor Fakkan, Salalah, Fujairah, Bandar Abbas, Mumbai, Nhava Sheva, Mundra, Kandla, or Mina Qaboos, filing is permitted up to 12 hours before arrival.
  • 6. Non-Vessel Operating Common Carriers (NVOCCs) must file against the VIR number allocated by PACCS and only for bills of lading declared by the carrier or its authorised agent.

The Pakistan Single Window (PSW) platform conducted awareness sessions for stakeholders ahead of the implementation, but the FBR has not publicly specified how it will enforce the new obligation or what penalties may apply for non-compliance.