ISLAMABAD: The Federal Board of Revenue (FBR) has allowed individuals to pay sales tax on imported mobile phone devices in monthly instalments for regularisation through the Device Identification Registration and Blocking System (DIRBS).
In this regard, the FBR has issued a Customs General Order (CGO) No 06 of 2026 on Friday to amend the CGO No 01 of 2019 to introduce a mechanism for payment of sales tax in instalments on imported mobile phone devices.
According to the new procedure, individuals may opt for instalment payments at the time of applying through DIRBS. The individuals would cover international travellers, local applicants and mobile devices imported by the individuals through Postal Service 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.
However, in cases where a mobile phone is imported in June, the entire sales tax will be payable before the end of that month.
The first instalment will be paid 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, where that date does not exist, on the last day of the month.
The final instalment must be paid before the end of the financial year on June 30. Individuals may also pay any or all instalments in advance.
The CGO further provides that 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, while the entire outstanding sales tax will become immediately payable, without any further option to pay in instalments, the FBR added.
Copyright Business Recorder, 2026