Rules Regarding Clearance for goods from Customs dry port, Sost.

GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
FEDERAL BOARD OF REVENUE

Islamabad, the 1st January, 2026.

NOTIFICATION

S.R.O. 01 (I)/2026.- In exercise of the powers conferred by section 219 of the Customs Act, 1969 (IV of 1969), section 50 of the Sales Tax Act, 1990, section 40 of the Federal Excise Act, 2005 and section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), the Federal Board of Revenue is pleased to make the following rules, which as required under sub-section (3A) of the said section, were previously published vide Notification No.S.R.O. 2488(I)/2025, dated the 24th December, 2025, namely:-

1. Short title, commencement and application. - (1) These rules shall be called the clearance of goods from Customs Dry port at Sost.

(2) These rules shall come into force at once.

(3) These rules shall apply for clearance of goods from Customs Dry port at Sost.

2. Procedure for clearance of goods from Customs Dry port Sost. - (1) The following special procedure shall be implemented for clearance of goods from Customs Dry Port Sost subject to the following terms and conditions, namely:-

(a) the goods are imported through Silk-Route Dry Port, Sost and classified under the PCT Codes as specified in the Table to this notification;

(b) the sales tax, income tax and federal excise duty payable on imports covered under this notification shall not be levied provided that,-

(i) consignment wise authorization is issued on-line in Customs Computerized Clearance system by the duly notified authority of the Government of Gilgit-Baltistan in the format as provided in the said system;

(ii) the importing firms and companies are solely owned by the persons who hold domicile of Gilgit-Baltistan; and

(iii) the cumulative amounts of sales tax, income tax and federal excise duty as chargeable under the Sales Tax, 1990 (VII of 1990), Income Tax Ordinance, 2001 and Federal Excise Act, 2005 shall not exceed the limit of four billion rupees (Rs. 4 billion) in a fiscal year, as calculated in the Customs Computerized Clearance System.

(2) The benefit of non-levy of sales tax, income tax and federal excise duty shall be extended by the Collector of Customs on First Come First Serve basis within the approved quota limit, however, goods imported for consumption within Gilgit-Baltistan region beyond the allocated quota shall be subject to levy of sales tax, income tax and federal excise duty.

(3) The Gilgit-Baltistan government shall ensure that all the goods imported under this notification are exclusively used within the territory of Gilgit-Baltistan.

(4) In case Customs operations are disrupted through protests and road blockade, the Collector of Customs, Gilgit-Baltistan, upon consultation with the government of Gilgit-Baltistan, shall have the authority to suspend non-levy of sales tax, income tax and federal excise duty under this notification.

(5) The Collector of Customs, Gilgit-Baltistan, shall have the authority to disallow the non-levy of sales tax, income tax and federal excise duty in any individual case where;

(a) mis-declaration is detected at a scale that warrants institution of contravention case under Customs Act, 1969; and

(b) the goods cleared under this notification are taken out of Gilgit-Baltistan's territorial jurisdiction.

(6) The Chief Collector of Customs (Enforcement) shall take appropriate measures to ensure that goods cleared under this notification are not taken out of Gilgit- Baltistan.

(7) The listed PCT Codes in the Table below shall be subject to periodical review and adjustment by the Board.

(8) Special procedure shall also be devised by the Board to effectively identify, track and clear goods which are imported via Sost for rest of the country from the goods cleared under this notification.

(9) All the relevant provision of the Imports and Exports (Control) Act, 1950 (XXXIX of 1950), Import Policy Order and Customs Act, 1969 (IV of 1969) shall apply to all the goods imported through the Sost Dry Port, whether those are for consumption in GB or the rest of the country.

TABLE