ISLAMABAD: Pakistan’s Federal Board of Revenue has issued a sweeping amendment to its customs enforcement framework, redesignating the jurisdictions of senior officers and expanding the operational reach of directorates across the country, according to a notification dated Aug. 31, 2026.
The amendment, SRO 1448(I)/2026, modifies Notification No. S.R.O. 1637(I)/2024 and is issued under Section 3 of the Customs Act, 1969, read with Sections 30 and 31 of the Sales Tax Act, 1990. It restructures the territorial and functional authority of customs officials from the director-general level down to field collectors.
Under the revised Table-I, the Director General of Customs Enforcement, Islamabad, now oversees 12 formations, including directorates in Karachi, Hyderabad, Quetta, Gadan, Lahore, Multan, Sargodha, Islamabad, Peshawar and Indus, as well as the Director HQs-Enforcement and the Customs Enforcement School in Peshawar.
The Director General of Customs Airports, Islamabad, will supervise airport directorates in Karachi, Lahore and Islamabad, along with a headquarters director.
The Director General of Customs Exports and the Input/Output Co-Efficient Organization, Karachi, will oversee export directorates at Custom House Karachi and Port Muhammad Bin Qasim, along with IOCO offices in Karachi, Lahore and Islamabad. The notification omits a previously listed directorate at Sambrial, Sialkot.
At the collectorate level, the Chief Collector of Customs Appraisement (South) in Karachi will oversee appraisement collectors in West Karachi, East Karachi, the South Asia Pakistan Terminal and Port Muhammad Bin Qasim, as well as a headquarters collector and the Centre for Classification and Advance Ruling.
In Balochistan, the Chief Collector of Customs Appraisement Balochistan in Quetta will supervise collectors in Quetta, Taftan and Gwadar.
In Punjab, the Chief Collector of Customs Appraisement Punjab in Lahore will oversee appraisement collectors in East and West Lahore, Faisalabad and Sambrial, Sialkot, where a new clause adds a collector position.
In Khyber Pakhtunkhwa, the Chief Collector of Customs Appraisement (North) in Peshawar will oversee collectors in Peshawar, Kohat and Gilgit-Baltistan.
The amendment also significantly expands the jurisdiction of enforcement directorates under Table-II, adding several new or substituted clauses.
The Director of Customs Enforcement in Karachi now holds authority over anti-smuggling and preventive functions in Karachi Division, Thatta and Sajawal districts and Pakistan Customs Waters. A new clause adds monitoring of port gates, wharves, terminals and off-dock terminals.
A new clause has also been inserted to grant concurrent jurisdiction for anti-smuggling and drug enforcement functions within Pakistan Customs waters from Jiwani to Sir Creek.
The Director of Customs Enforcement in Hyderabad will cover Hyderabad, Sukkur, Larkana, Mirpurkhas and Shaheed Benazirabad divisions, excluding Thatta and Sajawal.
The Director of Customs Enforcement in Quetta will have jurisdiction over Quetta, Naseerabad, Sibi, Zhob, Rakhshan, Loralai and Kalat divisions, excluding Khuzdar, Awaran, Lasbella and Hub districts. The notification adds a central repository for service records and allied staff matters.
A new Directorate of Customs Enforcement in Gadan will cover Makran Division and the Khuzdar, Awaran, Lasbella and Hub districts, including all fish harbours in Balochistan and Pakistan Customs Waters within the province.
The Director of Customs Enforcement in Lahore will cover Lahore, Gujranwala and Okara district of Sahiwal Division. The Director in Multan will cover Bahawalpur, Multan and Dera Ghazi Khan divisions, while the Director in Sargodha will cover Faisalabad, Sargodha, Gujrat and Sahiwal divisions, excluding Okara district.
The Director of Customs Enforcement in Islamabad will handle all customs clearance matters, including exports, imports and temporary imports, excluding transit, in Rawalpindi Division and the Islamabad Capital Territory, including the Customs Dryport Chaklala and Islamabad Dryport at Margalla Railway Station.
The notification adds new responsibilities, including licensing of customs clearing agents and bonded warehouses, clearance of accompanied and unaccompanied baggage, monitoring of port and dry port gates, and matters related to the Export Facilitation Scheme.
The Director of Customs Enforcement in Peshawar will cover Khyber Pakhtunkhwa province, with jurisdiction over anti-smuggling, preventive functions, investigation and prosecution, and state warehouses, except Salt House Kohat.
The Director of Customs Enforcement-Indus will have jurisdiction over 15 kilometres on each side of the River Indus and 7 kilometres of the Hub River on the Sindh-Balochistan boundary. The notification lists 25 Customs Digital Enforcement Stations and Mobile Enforcement Stations along the Indus and Hub rivers, including DES Thakot Battagram, DES Tarbela, DES Swabi M1-Motorway, DES Attock GT Road, DES Khushal Garh, DES DIK-Hakla Motorway M-14, DES Kalabagh Bridge, DES Jinnah Bridge, DES Chashma Bridge, DES DIK-Bhakkar Road, DES Taunsa, DES Ghazi Ghat, DES Zahir Pir, Kashmore or Guddu DES, Arrow-Sukkur MES, Sukkur Barrage DES, Larkana-Khairpur Bridge DES, Dadu-Moro Bridge DES, Amri Qazi-Ahmed DES, Kotri Bridge DES, Aral-Sehwan DES, Bhan Sasebadab-Sehwan MES, DES Hub-Moachko, DES Hub-Bypass Road and MES Hub-Mygarhi Cut.
For the airports sector, the Director HQs-Airports in Islamabad will provide support to the director general, administer the office, monitor passenger traffic and postal appraisement, liaise with other agencies and license duty-free shops and ground handling agents.
The Director of Customs Airports in Karachi will cover airports and airstrips in Sindh and Balochistan, including Jinnah International Airport, Faisal Airbase, Masroor Airbase, Hyderabad Airport, Talhar Airbase, Nawabshah Airport, Sukkur Airport, Larkana Airport, Shahbaz Airbase Jacobabad, Quetta International Airport and customs airports at Gwadar, Turbat, Pasni, Jiwani and Ormara.
The Director of Customs Airports in Lahore will cover Allama Iqbal International Airport, Sambrial-Sialkot, Multan, Sheikh Zayed Airport-Rahim Yar Khan, Bahawalpur, Dera Ghazi Khan, Faisalabad, Sargodha Airbase and Rafiqui Airbase-Shor Kot.
The Director of Customs Airports in Islamabad will cover Islamabad International Airport, Nur Khan Airbase, Kamra Airbase, Skardu International Airport, Bacha Khan International Airport Peshawar, Peshawar Airbase, D.I. Khan Airport and Bannu Airport.
For exports and IOCO, the Director HQs-Exports and IOCO in Karachi will provide support to the director general, administer the office, monitor IOCO operations, monitor exports and imports through ports and off-dock terminals in Karachi and Sambrial Dry Port, monitor Export Facilitation Scheme users in Karachi, Gujrat and Gujranwala, liaise with other agencies and license shipping agents, ship chandlers, stevedores and freight forwarders.
The Director of Customs Exports at Custom House Karachi will cover South, West, Kemari and Central districts of Karachi Division, handling cargo clearance for exports from Karachi Port Trust, Karachi International Container Terminal, Karachi Gateway Terminal Limited, South Asia Pakistan Terminals and all off-dock terminals.
The Director of Customs Exports at Port Muhammad Bin Qasim will cover the Karachi Division excluding South, West, Kemari and Central districts, handling exports from Port Muhammad Bin Qasim, Qasim International Container Terminal, Hyderabad Dryport and all off-dock terminals in its jurisdiction.
A new Directorate of Customs in Sambrial, Sialkot, will handle all customs matters, including cargo clearances for imports, exports and temporary imports, warehousing, licensing, investigation and prosecution, and Export Facilitation Scheme matters in Gujranwala and Gujrat divisions. It will include the customs port at Sambrial, Sialkot International Container Terminal, duty-free shops excluding those at Sialkot International Airport, Kartarpur Border Terminal, Sialkot Processing Zone and Gujranwala Export Processing Zone.
The Collector HQs-Appraisement South in Karachi will handle vigilance, monitoring and analysis of import clearances, licensing of public and private warehouses, diplomatic bonded warehouses and duty-free shops excluding those at Jinnah International Airport, issuance of user IDs to external WeBOC users, investigation and prosecution, and any other task assigned by the chief collector.
The Collector of Customs Appraisement (West) in Karachi will handle imports, including temporary imports, transshipment and land transit excluding international transit, routed through West Wharves, Karachi International Container Terminal and off-dock terminals at AICT, Bay West, BOML, Bahria Transshipment Hub and Sky Media. It will also handle warehousing, monitoring of gates, unaccompanied baggage, auctions, investigation and prosecution, and legacy issues of the erstwhile MCC-Appraisement Karachi.
The Collector of Customs Appraisement (East) in Karachi will handle imports routed through East Wharves, Karachi Gateway Terminal Limited and off-dock terminals at Pak Shaheen, NLCT, Railway Dry Port, TPX, Timber Pond, Northern By-Pass Logistics Terminal and Seaboard Logistics. It will also handle warehousing, monitoring of gates, unaccompanied baggage, auctions, investigation and prosecution, liquid bulk imports, legacy issues of SAPT and erstwhile MCC-PaCCS Karachi, and issuance of user IDs to external WeBOC users.
The Collector of Customs Appraisement at South Asia Pakistan Terminal in Karachi will handle imports routed through the terminal, warehousing, monitoring of gates, unaccompanied baggage, auctions and investigation and prosecution.
The Collector of Customs Appraisement at Port Muhammad Bin Qasim will handle imports, including temporary imports, transshipment and inland transit excluding international transit, routed through Port Muhammad Bin Qasim, Qasim International Container Terminal and all off-dock terminals in Karachi Central, Malir and Korangi districts. It will also handle the Hyderabad Dryport, customs stations at Hyderabad Railway Station, Sukkur Railway Dry Port, Rohri Railway Station, Larkana Dry Port, Zero Point Khokhropar Railway Station and Mirpur Mathelo Railway Station.
The notification omits clauses related to the Export Facilitation Scheme, legacy issues of Duty Tax Remission for Exports, Manufacturing Bonds and Export Oriented Units in that jurisdiction.
The Collector of Customs Appraisement in Quetta will handle customs clearance, including exports, imports and temporary imports, excluding international transit trade, in Balochistan excluding Makran, Rakhshan and the Hub, Lasbella and Awaran districts. It will cover customs stations at Shaighalu, Gulistan, Chaman, Badini-Nasai, Zhob, Anam Bostan, QamardinKarez, NLC Dry Port Quetta and Railway Dry Port Quetta. It will also handle licensing, Export Facilitation Scheme matters, auctions, baggage clearance, monitoring of gates and legacy issues of erstwhile MCC Quetta and Collectorate of Customs (Appraisement) Quetta.
The Collector of Customs Appraisement in Taftan will handle customs clearance in Rakhshan Division of Balochistan, including Export Processing Zones at Saindak, Siaidi and Reko Diq, and any future EPZ in its jurisdiction. It will also cover customs stations at Taftan, Kachao, Nokhundi, Gaznali, Dalbandin and Katagar Mashkhel, along with licensing, Export Facilitation Scheme matters, auctions, baggage clearance, investigation and prosecution, and monitoring of gates.
The Collector of Customs Appraisement in Gwadar will handle customs clearance in Makran Division and the Hub, Lasbella and Awaran districts, including Export Processing Zone Duddar and any future EPZ in its jurisdiction. It will cover customs ports at Gadani, Sonmiani, Ormara, Pasni, Gwadar and Jiwani, and customs stations at Rideo Mand, Border Point 250, Cheedi Panjgour, Gabd and Sunstar. It will also handle licensing, Export Facilitation Scheme matters, auctions, baggage clearance, monitoring of gates, investigation and prosecution, and matters related to Gwadar Customs House.
The Collector of Customs Appraisement (East) in Lahore will handle cargo clearance for exports and imports, including temporary imports excluding international transit, routed through Mughalpura Dryport, T-10 section at Railway Station Lahore, Railway Station Wagha and Land Customs Station Wagha. It will also handle licensing, Export Facilitation Scheme matters, auctions, baggage clearance, monitoring of gates, investigation and prosecution, and legacy issues of the erstwhile Collectorate of Customs (Appraisement) Lahore.
The Collector of Customs Appraisement (West) in Lahore will handle cargo clearance for exports and imports, including temporary imports, routed through Container Freight Station Thokar Niaz Baig, Pakistan Railways Prem Nagar Dryport in Kasur district and NLC Dry Port Jia Bagga Lahore. It will also handle auctions, baggage clearance, monitoring of gates and investigation and prosecution.
The Collector of Customs Appraisement in Faisalabad will handle cargo clearance for exports and imports, including temporary imports excluding transit, in Sahiwal, Multan, Dera Ghazi Khan, Bahawalpur, Sargodha and Faisalabad divisions. It will cover customs ports at Gatti Railway Station Faisalabad, Multan Railway Station, bypass Bahawalpur Road Multan, Sadiqabad Export Terminal, Muzaffargarh Export Terminal and Sargodha Export Terminal. It will also handle licensing, Export Facilitation Scheme matters, auctions, baggage clearance, monitoring of gates and investigation and prosecution.
The Collector of Customs Appraisement in Peshawar will handle cargo clearance for exports and imports, including temporary imports excluding international transit, in North Khyber Pakhtunkhwa, including Hazara, Malakand, Mardan, Nowshera and Peshawar divisions. It will cover customs stations at Peshawar Dryport, Shabqadar, Azakhel, Container Freight Station Amangarh, Shahi Upper Dir, Nawa Pass, NLC Terminal Jamrud, Shergarh, Khapakh, Arandu, Shah Saleem, Torkham and EPZ Risalpur. It will also handle licensing, Export Facilitation Scheme matters, auctions, baggage clearance, monitoring of gates, investigation and prosecution, and legacy issues of erstwhile MCC Peshawar and Collectorate of Customs (Appraisement) Peshawar.
A separate collectorate for South Khyber Pakhtunkhwa will handle cargo clearance for exports and imports, including temporary imports excluding international transit, in Kohat, Bannu, D.I. Khan and Miranshah divisions. It will cover customs stations at Tank, Thall, Kharachi, Shaheedano Dand, Burki, Lawara Bova Datta Khel, Angoor Adda, Khand Narai, Ghulam Khan, Bakka Khel, Terimengal and EPZ Miranshah. It will also handle licensing, Export Facilitation Scheme matters, Export Processing Zones, auctions, baggage clearance, monitoring of gates, investigation and prosecution, and matters related to Salt House Kohat.
The Collector of Customs in Gilgit-Baltistan will handle all customs matters, including cargo clearances for imports, exports and temporary imports, and anti-smuggling operations in Gilgit-Baltistan. It will cover customs stations at Gilgit, Sost and Dih, and Silk Route Dry Port Sost. It will also handle information-based checking of cleared cargo, investigation and prosecution, enforcement support, Export Facilitation Scheme matters, licensing, baggage clearance, auctions and monitoring of gates.
Under Table-III, the Commandant of the Customs Enforcement School in Peshawar will be responsible for training officers, executive staff and sepoys, preparing the Customs Contingent for national events, conducting regular enforcement training for all ranks up to BS-19, maintaining training records for staff from BS-05 to BS-19, liaising with HR and Admin Wing on capacity building, collaborating with national and regional training institutions, developing enforcement methodologies and training modules, reviewing international enforcement developments, training on digital enforcement tools and systems, and maintaining and upgrading the Central Armoury at Custom House Peshawar.
