FBR Draft S.R.O. 2088 of 2026: Customs Agent Licence Renewal to Go Through a Committee That Checks Past Performance
FBR draft S.R.O. 2088(I)/2026 adds a Licence Renewal Committee that checks a customs agent's past record. Objections are due within 10 days. Fee unchanged.
Customs agents in Pakistan will face a renewal committee that checks their past record before their licence is renewed, under a draft rule the Federal Board of Revenue (FBR) published on 3 November 2026. The draft, S.R.O. 2088(I)/2026, amends rule 96 of the Customs Rules, 2001, and gives the public ten days from its Gazette publication to object.
Rule 96 is the rule on renewing a customs agent's licence. A customs agent, often called a clearing agent, is the licensed person who files goods declarations and clears imports and exports for traders.
We downloaded the draft from the FBR's own customs SRO list on 5 November 2026 and read it in full. It is one page long and makes three changes. We also read the earlier notice, S.R.O. 2071(I)/2024, that set the current renewal fee and licence period.
The draft adds a Licence Renewal Committee
The main change is a new sub-rule (3) in rule 96. It lets the relevant Collector of Customs set up a Licence Renewal Committee whenever needed, and that committee must look at the licensee's past profile and performance before a licence is renewed.
The committee is headed by the licensing authority. It has two Assistant Collectors or Deputy Collectors as members, and one of them must be the officer in charge of licensing.
In plain words, renewal becomes more than a paperwork step. Rule 96 already lists the papers and fee an agent must file. Under the draft, a panel can also weigh how the agent has actually behaved, for example past cases of misdeclaration.
The word "tax" becomes "fiscal" in two clauses
The two other changes swap one word. In rule 96, sub-rule (1), clause (a), and in sub-rule (2), clause (b), the word "tax" is replaced with "fiscal".
"Fiscal" is a wider word than "tax". It can cover customs duty and other government dues, not only taxes. So whatever those two clauses require in relation to tax will, once the draft is final, apply to fiscal matters more broadly.
The draft does not reprint the full text of the two clauses, only the word that changes. Agents should read the clauses in the current Customs Rules before they decide whether to object.
| Part of rule 96 | Now | Under the draft |
|---|---|---|
| Sub-rule (1), clause (a) | Uses the word "tax" | Uses the word "fiscal" |
| Sub-rule (2), clause (b) | Uses the word "tax" | Uses the word "fiscal" |
| New sub-rule (3) | Does not exist | Licence Renewal Committee checks past profile and performance |
| Committee members | Not applicable | Licensing authority plus two Assistant or Deputy Collectors |
| Objections | Not applicable | Within 10 days of Gazette publication |
The renewal fee and five-year term stay the same
The draft does not touch the fee or the length of the licence. Those were set by S.R.O. 2071(I)/2024 of 24 December 2024, and they still apply.
- Renewal fee: Rs 10,000 a year, paid for five years at a time, so Rs 50,000 per renewal.
- Licence term: five years, changed from two years in 2024.
- A certificate from the Customs Academy of Pakistan is part of the renewal papers.
- A point system starts each agent at 50 points and deducts points for misdeclaration. At zero, the licence is blocked.
- A licence is also blocked if the agent files no goods declaration for a year and does not appear before the licensing authority.
The new committee fits with that point system. The record the system builds up is the kind of "past profile and performance" a committee would look at. Our full guide on how to get or renew a customs agent licence sets out the test, papers and fees.
How to send an objection within 10 days
The draft is published under section 219(3A) of the Customs Act, 1969, which requires a draft rule to be open for public comment first. The FBR says it will consider objections or suggestions received within ten days of the draft's publication in the official Gazette.
The FBR dated the draft 3 November 2026. If it reached the Gazette the same day, the window would close around 13 November 2026, but the Gazette date is not on the FBR page, so send comments as early as you can.
- Download the draft from the FBR customs SRO list and note its number, S.R.O. 2088(I)/2026, and file number C.No.1(7)L&P/2006(Pt).
- Read the current rule 96 so you know what the two "tax" clauses say.
- Write your objection or suggestion, clause by clause, and keep it short.
- Send it to the Secretary (Law and Procedure), Customs, Federal Board of Revenue, Islamabad, who signed the draft.
- Keep proof of the date you sent it.
Customs agents' associations usually send joint comments, so it is worth asking yours too. Clean filing also speeds up clearance under the faceless customs assessment system. You can confirm any FBR notice is genuine with our guide to checking an FBR SRO.
Common questions
Is S.R.O. 2088(I)/2026 already in force?
No. It is a draft. The FBR must first consider comments and then issue a final notification before the change applies.
Does the renewal fee go up?
No. The draft does not change the fee. It stays at Rs 10,000 a year for a five-year renewal, as set in 2024.
Who sits on the Licence Renewal Committee?
The licensing authority as head, plus two Assistant Collectors or Deputy Collectors. One of the two must hold the licensing charge.
Can a renewal be refused for past performance?
The draft says the committee "shall also examine the past profile and performance of the licensee". It does not list grounds for refusal, but a poor record is clearly what the committee is meant to weigh.
Where can I read the draft?
On the FBR's customs SRO list. It is listed as "Amendment in Rule 96 (Customs Agents Licensing) of the Customs Rules, 2001".
How we verified this
What we checked, where we read it, and what we could not confirm.
Last checked 5 November 2026. Sources: FBR, S.R.O. 2088(I)/2026 of 3 November 2026, draft amendment in rule 96 (fbr.gov.pk PDF); FBR, S.R.O. 2071(I)/2024 of 24 December 2024, customs agents licensing rules (fbr.gov.pk PDF); FBR customs SRO list (fbr.gov.pk).
About the author
Global Affairs & Political Economy Writer
Muhammad Hatim is a book lover who started writing because he enjoys it. At Pakistan Era he writes about international relations, geopolitics and the global economy, with a particular interest in South Asia and the forces behind current events.
