The Federal Board of Revenue’s Customs General Order (CGO) No. 05 of 2026 provides the operational framework for cargo movement between Pakistan and Iran under the Ministry of Commerce Notification 691(I)/2026 and the Pakistan-Iran Road Transport Agreement, 2008.
At a time of heightened geopolitical tensions in the Gulf region, Pakistan has chosen to facilitate rather than restrict trade by establishing clear customs procedures for cargo movement.
The CGO allows:
✅ Transportation under the TIR regime in accordance with Chapter XXIX of Customs Rules, 2001.
✅ Movement of non-TIR cargo under the transit provisions of Chapter XLIII of Customs Rules, 2001, using routes designated by the Ministry of Commerce.
✅ Cross-stuffing operations at ports and off-dock terminals for Iran-bound cargo, improving operational flexibility for the logistics sector.
The Order also places responsibility on the Directorate General Transit Trade for monitoring, daily reconciliation, and enforcement to ensure cargo security and regulatory compliance.
TFN Observations
While the CGO provides procedural clarity, several questions remain important for transport operators, freight forwarders, and traders:
• What customs security and guarantee requirements will apply to non-TIR cargo?
• Will the framework facilitate only bilateral Pakistan-Iran trade, or also support third-country transit cargo?
• How will cross-stuffing procedures be implemented in practice?
• Can this framework evolve into a broader regional corridor linking Pakistan’s ports with Iran, Türkiye, the Caucasus, and Central Asia?
From TFN’s perspective, CGO No. 05 of 2026 is more than a customs instruction. It reflects Pakistan’s commitment to maintaining connectivity, supporting trade continuity, and strengthening regional transport cooperation during a period of uncertainty.
The true measure of success, however, will depend on practical implementation, efficient border operations, and the creation of commercially viable transit solutions for the private sector.
Trade Facilitation Network
