The Federal Board of Revenue (FBR) has revised the list of perishable goods that can be stored in customs warehouses for up to three months, with the new rules set to take 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, which was issued on February 27, 1999.
Under Section 98, goods placed in customs warehouses can generally remain there for six months from the date of admission. However, goods notified as perishable are subject to a shorter maximum warehousing period of three months.
FBR Updates Perishable Goods List
The revised notification covers a wide range of food, agricultural and other products.
The 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, garlic, hides and skins, live trees, plants and roots.
It also covers milk powder, meat, onions, apples, sweets and confectionery, soft drinks, sugar, spices, syrups, jams, jellies, marmalades, ketchup and similar condiments.
Tobacco, other than unmanufactured processed tobacco, tea, cocoa and coffee, are also included. The notification further covers vegetables and fruits not otherwise specified, along with edible vegetable oils and oilseeds.
The updated list is intended to determine which goods are subject to the three-month warehousing period under the customs framework.
Exception for Packaged Products With Expiry Dates
The FBR has provided an exception for certain edible products that carry an expiry date specified by the manufacturer and printed on their packaging.
Products imported in preserved, canned, bottled or packaged form will not be treated as perishable goods for the purpose of the warehousing surcharge, provided they meet the conditions set out in the notification.
Such products must be kept in customs bonded warehouses under the storage conditions prescribed by the manufacturer.
The storage arrangements must also ensure that the products remain suitable for human consumption throughout the period they are held in the warehouse.
New Certification Requirement for Warehouses
The notification also introduces a certification requirement for customs bonded warehouses handling these products.
Warehouse licensees will have to certify that their facilities have the required infrastructure and equipment to store the imported goods in accordance with the manufacturer’s specified requirements.
The certificate must be uploaded by the importer or their authorised clearing agent when submitting the relevant In-Bond Goods Declaration.
The prescribed certification will include information such as the warehouse name and licence number, location, importer and NTN details, authorised clearing agent, In-Bond Goods Declaration number and date, description of goods, PCT or HS Code and the quantity or weight of the shipment.
The warehouse licensee or authorised signatory will also have to confirm that the goods will be stored according to the manufacturer’s requirements and remain fit for human consumption throughout the warehousing period.
Warehouse Licensees Face Liability for Improper Storage
The FBR has placed responsibility on warehouse licensees where storage conditions fail to meet the required standards.
If goods become unfit for human consumption because of inadequate or improper storage, the person who signed the certification may face action under the Customs Act, 1969 and the relevant rules.
The notification makes clear that such action would be without prejudice to any other legal action available under the law.
The FBR has also directed that the necessary system changes for implementing the revised notification be initiated immediately by the office of the Chief Collector (South Appraisement) in coordination with the PSW and WeBOC teams.
The revised provisions will come into force on October 15, 2026.
