KARACHI: The Federal Board of Revenue (FBR) notified draft regulations on June 10, 2026, that would for the first time establish a comprehensive legal framework for marine bunkering at the country’s three largest seaports, requiring electronic tracking, mandatory fuel sampling, and registration of all bunker operators.
The proposed Customs Marine Bunkering Rules, 2026, issued as S.R.O. 967(I)/2026, would apply to Karachi Port Trust limits including the outer anchorage, Port Qasim Authority limits, and Gwadar Port Authority limits. The rules grant the board authority to add other customs ports by official notification.
Under the draft, all bunkering operations must be conducted electronically through the port community system developed by Pakistan Single Window (PSW). The rules define an authorized bunker operator as any person or entity registered with Customs to supply marine bunker fuel at a designated port.
No person may carry out bunkering operations without a license from the Mercantile Marine Department and registration with customs through the port community system, according to the proposed rules.
The regulations require that bunker barges be registered with Customs and be equipped with mass flow meters that have calibration certificates issued by an accredited metrological authority within the preceding 12 months. Barges must also carry tamper-evident seals on meters and cargo valves.
For each bunkering operation, the vessel’s master or shipping agent must initiate a Permit to Work request through the port community system against a Vessel Intimation Report and select the authorized service provider.
Exporters registered with the Oil and Gas Regulatory Authority (OGRA) or their authorized clearing agents must file an export goods declaration that includes the quantity intended for supply, with the authorized bunker operator listed as consignee.
A mandatory representative sample of marine bunker fuel must be drawn at the point of receipt in the barge under customs supervision using the continuous drip sampling method. Three sealed samples must be retained, one each by the operator, customs authorities, and the receiving vessel’s master, for no less than 12 months. The operator bears the cost of testing.
Upon completion of bunkering, the operator must record the closing mass flow meter reading, compute net quantity delivered, draw samples, and issue a Bunker Delivery Note in the prescribed form. The vessel’s master must sign the note. If the master disputes any particulars, the dispute must be noted on the document, and the operator must notify the collector within four hours.
The rules also cover bunkering under international transshipment and from bonded storage facilities, which would be governed under the Customs Bonded Facilities Rules, 2024.
Customs officers authorized by the collector may board and inspect any registered barge at any time, take representative samples for laboratory testing, require production of documents or digital records within 48 hours, seal a barge pending inquiry if diversion is suspected, and direct a barge to return to the loading terminal before completing delivery if cargo integrity is in question.
Contravention of any provision would be deemed a violation of the Customs Act, 1969, and would be liable to penal action under section 156(1) of that act.
The Directorate General of Post Clearance & Internal Audit would conduct annual audits of all authorized bunker operators based on risk assessment, random selection, specific information, or at the request of the collector.
The Federal Board of Revenue issued the draft under powers conferred by the Customs Act, 1969, the Sales Tax Act, 1990, the Federal Excise Act, 2005, and the Income Tax Ordinance, 2001. The board invited objections or suggestions from affected persons within five days of publication in the official gazette.
