SRO 1629(I)/2026: the storage certificate for packaged food in bond, its nine fields, and who carries the liability
From 15 October 2026, packaged edible goods going into a customs bonded warehouse can stay outside the perishable-goods list only if the warehouse licensee signs a prescribed certificate, and the importer or clearing agent uploads it with the Into-Bond Goods Declaration.
The instrument is SRO 1629(I)/2026, dated 18 September 2026, made under section 98 of the Customs Act, 1969, and in supersession of SRO 125(I)/1999 of 27 February 1999. It notifies 29 classes of goods as perishable for that section. Everything below is read from that notification.
This article is about one part of it: the certificate in its Annex-A, the nine particulars it must carry, and who answers for it.
Why the certificate exists
The notification carries a proviso. An edible product that has an expiry date specified by the manufacturer and printed on the packing, imported in preserved, canned, bottled or packaged form, "shall not be treated as perishable goods, for the purposes of warehousing surcharge", subject to two conditions:
- the goods are stored in the bonded warehouse in accordance with the storage conditions specified by the manufacturer, so that they do not become unfit for human consumption during the warehousing period; and
- the licensee of the customs bonded warehouse certifies, in the format at Annex-A, that the warehouse has the requisite storage facilities to store the goods in accordance with those conditions.
Note the scope: the proviso is about warehousing surcharge. The certificate is the second condition.
Who does what
| Step | Who |
|---|---|
| Signs the certificate | The licensee, or authorised signatory, of the customs bonded warehouse. It is addressed to the Collector of Customs. |
| Uploads it | The importer or the authorised clearing agent, at the time of filing the Into-Bond Goods Declaration. |
| Is liable if storage fails | The undersigned, which means the person who signed it. |
The liability line matters for clearing agents. The agent's step is the upload. The certificate itself states that "the undersigned shall be liable" under the Customs Act, 1969 and its rules if the goods are found unfit for human consumption because of inadequate or non-compliant storage. That is the warehouse signatory, not the person who files the GD.
The notification says the certificate "shall be uploaded" at filing. It does not set out a separate consequence for a filing without one.
The nine particulars
The certificate's PARTICULARS section lists these fields, in this order:
| # | Field, as worded in Annex-A |
|---|---|
| 1 | Name of the Customs Bonded Warehouse |
| 2 | Customs Bonded Warehouse Licence No. & date |
| 3 | Address/location of the Bonded Warehouse |
| 4 | Name and NTN of the Importer |
| 5 | Name of the Authorised Clearing Agent and Licence No. (if applicable) |
| 6 | Into-Bond Goods Declaration (GD) No. & date |
| 7 | Description of goods (as per manufacturer's invoice/packing list) |
| 8 | PCT/HS Code |
| 9 | Quantity/weight of goods |
Three of these trip up a file more often than the rest:
- Field 5 asks for the agent's licence number, not just the agent's name.
- Field 7 is tied to the manufacturer's invoice or packing list. A description copied from somewhere else is a mismatch waiting to be found.
- Field 6 asks for the Into-Bond GD number and date, while the certificate is to be uploaded at the time that GD is filed. Paragraph 2 of the notification directs that any system changes be taken up by the Chief Collector (South Appraisement) with the PSW/WeBOC team. How the GD number reaches the certificate in practice may depend on that.
What the signatory certifies
Under CERTIFICATION, the signatory states three things:
- the warehouse has the requisite storage facilities, infrastructure and equipment to store the goods strictly in accordance with the manufacturer's storage conditions;
- the goods will be stored so that they do not become unfit for human consumption at any time during warehousing; and
- in the event of any deviation, or the goods being found unfit because of inadequate or non-compliant storage, the undersigned is liable to action under the Customs Act, 1969 and its rules, without prejudice to any other action under the law.
A VERIFICATION follows: the contents are true and correct, and nothing has been concealed.
The signature block
Beyond the signature, the licensee or authorised signatory must give:
- name;
- designation;
- Customs Bonded Warehouse Licence No.;
- CNIC No.;
- date and place.
The form also leaves a space marked "Seal/Stamp of the Customs".
The form's own reference line reads "This certificate is furnished in terms of proviso to SRO ……… dated ………" with the blanks left open. The instrument it refers to is SRO 1629(I)/2026, dated 18 September 2026.
A checklist before 15 October
- Identify consignments of packaged edible goods with a manufacturer's expiry date printed on the packing that are headed into bond.
- Ask the warehouse licensee for the Annex-A certificate in good time. They sign it, and they carry the liability for it.
- Check the nine particulars against the Into-Bond GD before filing, especially the description against the invoice or packing list, the PCT/HS code, and quantity/weight.
- Check that the signature block is complete, including the licence number and CNIC.
- Upload it with the Into-Bond GD, and keep a copy with the job. In ClearAgent, the job's Documents panel keeps it with the rest of the file.
Do not confuse this with SRO 1347(I)/2026, which covers overstayed cargo from 1 October. It is a separate instrument, with a separate date and subject.
Read from SRO 1629(I)/2026 as published by FBR: the notification PDF, signed by Moeen Ali Afzal, Secretary (Law & Procedure), C.No.11(1)L&P/2016. The scan carries an unreliable text layer, so every field above was read from the page images rather than from extracted text. FBR's download paths carry an upload-id prefix and can change. If that link stops resolving, search the SRO number on fbr.gov.pk. Verify against the notification before relying on anything here.