S.R.O. 967(1)/2026.,, Islamabad, the 10th June, 2026

GOVERNMENT OF PAKISTAN (REVENUE DIVISION) FEDERAL BOARD OF REVENUE Islamabad, the 10th June, 2026 NOTIFICATION (CUSTOMS) S.R.O. 967(1)/2026.- The following draft ofcertain further amendments in the Customs Rules, 2001, which the Federal Board of Revenue proposes to make in exercise of the powers conferred by section 219 of the Customs Act, 1969 (IV of 1969), section 50 of the Sales Tax Act, 1990, section 40 of the Federal Excise Act, 2005 and section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), is hereby published for information of all persons likely to be affected thereby and, as required under sub-section (3A) of section 219 of the Customs Act, 1969 (IV of 1969), notice is hereby given that objections or suggestions thereon, if any, may for consideration of the Board be sent within five days of publication of the draft amendments in the official Gazette. Any objections or suggestions which may be from any person, received before the expiry of the aforesaid period, shall be taken into consideration by the Federal Board of Revenue, namely:- In the aforesaid Rules, after Chapter XLVII, the following new chapter shall be added, namely: - Chapter XLVIII Customs Marine Bunkering Rules Sub-Chapter I Preliminary Short Title. These rules may be called Customs Marine Bunkering Rules, 2026. Scope .-(1) The provisions of this chapter shall apply to regulate the customs processes for Marine bunkering in Pakistan at Karachi Port Trust (KPT) Limits including Karachi Outer Anchorage, Port Qasim Authority (PQA) Limits including Port Qasim Outer Anchorage and the Gwadar Port Authority (GPA) Limits and Gwadar Outer Anchorage, and to any such other customs ports as the Board may, by notification in the official Gazette, specify from time to time. All the bunkering operations by Customs and other authorities shall be done electronically under the port community system developed by Pakistan Single Window (PSW). The provisions of this chapter shall apply to customs operations without affecting the powers conferred on any other authority under their applicable laws. Any entity involved in bunkering operations shall be required to strictly comply with all legal requirements…