Draft SRO 1913(I)/2026: VIR and manifest 72 hours before ETA, and a Rs 500,000 late-VIR fine
Written 29 October 2026. FBR has published a draft amendment to the Customs Rules, 2001: SRO 1913(I)/2026, dated 27 October 2026. It would move two filing deadlines in Chapter XVIII (transportation of cargo), for VIR confirmation and for the cargo manifest, to seventy-two hours before the vessel's ETA. It would also raise the fine for a late vessel intimation report (VIR) from fifty thousand to five hundred thousand rupees. As drafted, a vessel whose VIR is confirmed late could berth only seventy-two hours after confirmation.
Nothing here is law yet. Below is what the draft proposes, compared with the rules as they stand.
Who files these, and why it still matters to a clearing agent
Under the existing rules, the VIR is furnished and confirmed by "the carrier or his agent" (rule 400). The cargo declaration (manifest) is filed against the VIR, and NVOCCs file their incoming cargo declaration (IGM) against the VIR number (rule 402). The late-filing fine in rule 411 attaches to the VIR confirmation. None of these rules names the customs clearing agent.
So the draft puts no new filing on you. What it can change is your cargo's timeline. If a vessel's VIR is confirmed late, the draft would let the vessel berth only seventy-two hours after confirmation. Every consignment on board waits with it. For the shipping-agent side of vessel filings, see our piece on draft SRO 1689 and the vessel tax return.
What would change
1. VIR confirmation (rule 400(2))
Now: "The carrier or his agent shall, as per Appendix-II, confirm the VIR twenty-four hours prior to the ETA of the vessel which otherwise may be filed fifteen days prior to the ETA."
Draft: "The system shall confirm the VIR, on its filing, seventy-two hours prior to the ETA of the vessel which otherwise may be filed fifteen days prior to the ETA except the ports of loading mentioned in Rule 402".
2. Cargo declaration (manifest) (rule 402(1))
Now: cargo information "shall be filed online free of charge eighteen hours prior to the ETA or at any time after confirmation of VIR". A proviso allows twelve hours where the port of loading is Dubai, Jebel Ali, Khor-Fakkan, Salalah, Fujairah, Bandar Abbas, Mumbai, Nhava Sheva, Mundra, Kandla or Mina Qaboos.
Draft: "eighteen" becomes "seventy-two". The draft does not touch the twelve-hour proviso for those ports.
3. Fine for late VIR confirmation (rule 411)
| Difference between ETA and system time on receipt | Now | Draft |
|---|---|---|
| At or above the threshold (now 24 hours; draft 72 hours) | Nil | Nil |
| Below the threshold (the draft excepts the ports of loading in rule 402) | Rs 50,000; vessel may berth 24 hours after VIR confirmation | Rs 500,000; vessel may berth 72 hours after VIR confirmation |
A draft, and a Gazette-anchored objection window
The notification calls these amendments the Board "proposes to make", published "for information of all persons likely to be affected thereby". Objections or suggestions "may for consideration of the Board be sent within seven days of publication of the draft amendments in the official Gazette." The seven days run from Gazette publication, not from the 27 October dateline, so we have not computed a calendar deadline. The final rule can differ from the draft. For how to tell a draft from a notified SRO, see Is an SRO in force?
What to do with this
- Ask the shipping lines and agents you work with whether they plan to object, and whether they can meet a seventy-two-hour VIR and manifest if it is finalised.
- If the draft is notified as written, allow for a vessel being held for seventy-two hours after a late VIR confirmation when you give clients arrival and clearance estimates.
- Watch FBR's notifications for the final SRO, and read its text before changing how you work.
Read from FBR's own documents on 29 October 2026, at the page images:
- Draft SRO 1913(I)/2026: dated 27 October 2026, C.No.2(1)L&P/2026, issued under section 219 of the Customs Act, 1969 and the corresponding sales tax, federal excise and income tax provisions. The SRO number is handwritten on the scan.
- Customs Rules, 2001: FBR's consolidated copy (file dated October 2025), rules 400 to 411 on printed pages 157–158. The "now" column quotes that copy; check for any later amendment.
This is general information about a draft rule, not legal advice.