- September 21, 2026
- Posted by: Tresmark
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The Federal Board of Revenue (FBR) has issued a revised list of goods classified as “perishable” that may be stored in customs warehouses for up to three months. The new rules will take effect from October 15, 2026, under SRO 1629(I)/2026 issued pursuant to Section 98 of the Customs Act, 1969.
The notification replaces the earlier SRO issued in 1999 and updates the categories of goods subject to the three-month warehousing period. Under Section 98, other warehoused goods can generally remain in storage for up to six months.
The revised list covers a broad range of products, including betel leaves and nuts, dairy products, dates and dry fruits, eggs, fish, meat, fruits and vegetables, onions, spices, tea, coffee, cocoa, sugar, edible oils and oilseeds, as well as certain food and agricultural products.
However, imported edible products with a manufacturer-specified expiry date will be excluded from the perishable-goods category if they are preserved, canned, bottled or otherwise packaged and meet specified storage requirements.
Such products must be kept in customs-bonded warehouses under the storage conditions prescribed by the manufacturer. Warehouse operators will also be required to certify that they have the necessary facilities and equipment to maintain the goods in suitable condition.
The certification must be submitted by the importer or authorised clearing agent with the relevant In-Bond Goods Declaration and include details such as the warehouse licence, importer NTN, goods description, PCT/HS code and quantity.
FBR has also made warehouse licensees responsible for ensuring compliant storage. If goods become unfit for human consumption due to inadequate or improper storage, the responsible signatory may face action under the Customs Act and related rules.
The FBR has directed the Chief Collector (South Appraisement) to coordinate with the PSW/WeBOC team for any system changes required to implement the revised notification.
