Key Takeaways
- The Federal Board of Revenue has issued a new list of perishable goods that can stay in customs warehouses for up to three months.
- The new provisions take effect from October 15, 2026, and replace an older SRO issued in 1999.
- The list includes a variety of goods such as betel leaves, butter, and spices, among others.
The Federal Board of Revenue (FBR) has introduced a revised list of perishable goods that can remain in customs warehouses for up to three months, effective from October 15, 2026. This new provision replaces the SRO 125(I)/1999, which was issued on February 27, 1999.
The new list includes a wide range of goods, such as 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 and garlic, hides and skins, live trees, plants and roots, 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, vegetables and fruits not otherwise specified, as well as edible vegetable oils and oilseeds.
Notably, the notification provides an exception for edible products with an expiry date specified by the manufacturer and printed on the packaging. Such products, when imported in preserved, canned, bottled or packaged form, will not be treated as perishable goods for warehousing surcharge purposes, subject to specified conditions.
Under the new requirements, these products must be stored in customs bonded warehouses according to the storage conditions specified by the manufacturer. The warehouse licensees must ensure that the facilities have the necessary infrastructure and equipment to store the goods according to the manufacturer’s requirements. The certificate must be uploaded by the importer or authorized clearing agent when filing the respective In-Bond Goods Declaration.
The notification places responsibility on warehouse licensees where storage is inadequate or non-compliant. If goods become unfit for human consumption due to improper storage, the signatory will be subject to action under the relevant provisions of the Customs Act, 1969 and related rules, without prejudice to any other action permitted under the law.
The FBR has directed that system changes required to implement the notification be taken up immediately by the office of the Chief Collector (South Appraisement) with the PSW and WeBOC team. This ensures a smooth transition and compliance with the new regulations.
The new provisions aim to streamline the customs process for perishable goods, ensuring that they remain fit for human consumption throughout the warehousing period. This change is expected to benefit importers and traders by providing a clearer understanding of the storage requirements for various goods.
