Imported cell phones: FBR allows ST in instalments

The Federal Board of Revenue (FBR) in Islamabad has introduced a new policy allowing individuals to pay sales tax on imported mobile phones in monthly instalments. This change came into effect with the issuance of Customs General Order (CGO) No 06 of 2026, amending the previous CGO No 01 of 2019.

Under the new procedure, individuals can opt for instalment payments when applying through the Device Identification Registration and Blocking System (DIRBS). This applies to international travellers, local applicants, and those importing mobile devices via postal services or couriers.

The sales tax is to be paid in equal monthly instalments, with the number of instalments equal to the months remaining in the financial year of the phone's import. For imports made in June, the entire sales tax is due by the end of that month.

The first instalment is paid through a Payment Slip ID (PSID) generated upon submission of the application via DIRBS. Subsequent instalments follow, with each new PSID issued on the corresponding date of every succeeding month. If the designated date doesn't exist, the PSID is generated on the last day of that month.

The final instalment must be completed by June 30. Individuals have the option to pay any or all instalments ahead of schedule.

Non-payment of an instalment by its due date classifies the individual as a defaulter. The mobile phone device is then treated as unregistered and blocked through DIRBS, with the entire outstanding sales tax payable immediately without the option to continue paying in installments.