Key Takeaways
- The Federal Board of Revenue (FBR) has allowed individuals to pay sales tax on imported mobile phones in monthly instalments.
- This new procedure aims to regularize the import of mobile devices through the Device Identification Registration and Blocking System (DIRBS).
- Failure to pay instalments by their due date will result in the device being treated as unregistered and blocked.
The Federal Board of Revenue (FBR) has introduced a new mechanism for paying sales tax on imported mobile phones, allowing individuals to make instalment payments. This move is aimed at facilitating the regularisation process through the Device Identification Registration and Blocking System (DIRBS).
According to the new procedure, individuals can opt for instalment payments at the time of applying through DIRBS. The payment method is applicable to international travellers, local applicants, and mobile devices imported by individuals via postal services or couriers.
The sales tax will be payable in equal monthly instalments, with the number of instalments corresponding to the months remaining in the financial year in which the phone is imported, including the month in which the application is submitted.
For instance, if a mobile phone is imported in June, the entire sales tax must be paid before the end of that month. The first instalment is payable through the Payment Slip ID (PSID) generated when the application is submitted through DIRBS. Subsequent instalments will be paid through separate PSIDs generated on the corresponding date of each succeeding month, or on the last day of the month if that date does not exist.
The final instalment must be paid before the end of the financial year on June 30. Individuals have the option to pay any or all instalments in advance. However, failure to pay an instalment by its due date will result in the individual being treated as a defaulter.
The mobile phone device will be treated as unregistered and blocked through DIRBS, and the entire outstanding sales tax will become immediately payable, without any further option to pay in instalments. The FBR has emphasized the importance of compliance with these new procedures.
This new system is expected to simplify the process for individuals importing mobile phones and ensure that the tax obligations are met in a more manageable manner. The FBR has issued a Customs General Order (CGO) No 06 of 2026 to amend CGO No 01 of 2019, introducing this mechanism.
The FBR has stated that this new procedure will help in the regularisation of imported mobile devices and ensure that the tax obligations are fulfilled in a timely manner.
