​​SRO 1436(1)/2026,   Islamabad, the  8th  August, 2026.

GOVERNMENT OF PAKISTAN REVENUE DIVISION FEDERAL BOARD OF REVENUE                                                                                                      Islamabad, the    8th      August, 2026. NOTIFICATION (Customs) In exercise of the powers conferred by sub-section (1) of section 6 of the Customs Act, 1969 (IV of 1969), and in supersession ofNotification No. S.R.O. 903(1)/2023 dated 07.07.2023, the Federal Board of Revenue is pleased to entrust to the officers of the Pakistan Coast Guard operating within its respective jurisdictions as specified in column (1) of the Table below, the functions of officers of Customs under the provisions of the said Act as specified in column (2) of the said Table, with immediate effect, subject to the following conditions, namely:- the functions shall be performed within fifty kilometers of the coast line but excluding the city municipal limit, Customs areas, Customs stations, ports, Border Customs stations, international airports and bonded warehouses etc.; the personnel of Pakistan Coast Guard shall not check any bonafide passenger's baggage and goods cleared from any customs area; they shall exercise due care and ensure that while performing these functions, the personnel of the Pakistan Coast Guards shall not obstruct the flow of legitimate goods of trade, imports and exports, and the general public; the powers shall be exercised in aid of, not in substitution or exclusion of the powers of Pakistan Customs and the personnel of Pakistan Coast Guards shall provide assistance to officers of Customs in the discharge of their functions, wherever required; the goods seized on suspicion of being…