The Federal Board of Revenue has amended the jurisdiction and functions of Customs field formations across Pakistan through SRO 1448(I)/2026, issued on August 31, 2026. The notification revises the framework established under SRO 1637(I)/2024 (October 18, 2024) and was issued under the Customs Act, 1969 read with provisions of the Sales Tax Act, 1990.

Digital monitoring of cleared cargo expanded

The FBR has substituted new monitoring provisions across multiple Directorates of Customs Intelligence and Investigation (S.No.2 through S.No.10 in Table-II). Each now has the power to conduct "intelligence or WeBOC based monitoring of Customs cleared import or export cargo at ports, off-dock terminals, land Customs stations, dry ports, airports including hold in WeBOC system without interfering in routine clearance operation of relevant Collectorates." The monitoring covers cargo that has already been cleared by Customs, as well as cargo placed on hold in the WeBOC system.

Additionally, the Directorate of Customs Intelligence and Investigation (Karachi) has been assigned responsibility for monitoring of gates of ports, wharfs, terminals and off-dock terminals within the civil division of Karachi.

Digital Enforcement Stations formally placed under Customs Enforcement-Indus

The notification formally brings 25 Customs Digital Enforcement Stations (DES) and Mobile Enforcement Stations (MES) along the Indus and Hub rivers under the jurisdiction of the Directorate of Customs Enforcement-Indus (S.No.11 in Table-II). The stations are:

  • DES Thakot Battagram, DES Tarbela, DES Swabi Mi-Motorway, DES Attock GT Road, DES Khushal Garh
  • DES DIK-Hakla Motorway M-14 (CPEC), DES Kalabagh Bridge, DES Jinnah Bridge, DES Chashma Bridge
  • DES DIK-Bhakkar Road, DES Taunsa, DES Ghazi Ghat, DES Zahir Pir, Kashmore or Guddu DES
  • Arror-Sukkur MES, Sukkur Barage DES, Larkana-Khairpur Bridge DES, Dadu-Moro Bridge DES
  • Amri Qazi-Ahmed DES, Kotri Bridge DES, Aral-Sehwan DES, Bhan Saeedabad-Sehwan MES
  • DES Hub-Moachko, DES Hub-Bypass Road, MES Hub-Mygarhi Cut

The rider clause for the same entry was also amended to read "07 kms of the Hub River (on the Sindh-Balochistan boundary)" instead of the earlier phrase "and River Hub."

Export schemes, warehouses, and EPZ responsibilities reassigned

In Sindh, matters related to the Export Facilitation Scheme, Duty and Tax Remission for Exports, Manufacturing Bonds and Export Oriented Units have been assigned within territorial jurisdiction, excluding districts under the Collectorate of Customs Exports Karachi. Hyderabad Dryport has been added to the relevant Customs jurisdiction.

In Punjab, the Collectorate of Customs, Sambrial (Sialkot) has been added as a new entry. Matters pertaining to Sialkot Export Processing Zone and Gujranwala Export Processing Zone, as well as Customs residential colony matters, have been assigned to the relevant Collectorate.

In Karachi, the revised framework assigns licensing of public and private warehouses, diplomatic bonded warehouses and duty-free shops to specified formations, and explicitly includes licensing of clearing agents among their functions.

The Collectorates of Customs Appraisement at Taftan and Gwadar have been assigned responsibility for Customs clearance of imports and exports relating to EPZs within their territorial jurisdictions. Taftan covers EPZ Saindak, EPZ Siadiq and EPZ Reko Diq, and any future EPZ. Gwadar covers EPZ Duddar and any future EPZ.

Separate jurisdictions for North and South Khyber Pakhtunkhwa

The notification defines separate Customs jurisdictions for northern and southern Khyber Pakhtunkhwa. North KP (civil divisions of Hazara, Malakand, Mardan, Nowshera and Peshawar) covers cargo clearance for exports, imports, EPZs and temporary imports (excluding international transit). 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 (civil divisions of Kohat, Bannu, D.I. Khan and Miranshah) covers cargo clearance for exports, imports, EPZs and temporary imports (excluding international transit), with Customs stations at Tank, Thall, Kharlachi, Shaheedano Dand, Burki, Lawara Boya-Datta Khel, Angoor Adda, Khand Narai, Ghulam Khan, Bakka Khel and Terimengal, as well as EPZ Miranshah.

Other amendments

The Collectorate of Customs Appraisement (PMBQ) has been assigned responsibility for issuance of user IDs to all external users of WeBOC. The notification also adds "freight forwarders" alongside stevedores in the relevant entry, and omits certain entries for exports, transit and dry ports from specified jurisdictions.

What the evidence does not establish: The SRO does not specify a separate effective date beyond its issuance on August 31, 2026, nor does it indicate whether existing licenses or clearances already in process will be affected by the jurisdictional changes. The FBR has not published a consolidated version of SRO 1637(I)/2024 as amended, so the full integrated text is not available in a single document.