FBR Allows Monthly Sales Tax Instalments for Imported Mobile Phones

Independently written and published by Shahbaz Shah Legal Journal.

FBR introduces a sales tax instalment mechanism for imported phones

Pakistan’s Federal Board of Revenue has notified equal monthly instalments for sales tax on imported mobile-phone devices registered through the Device Identification, Registration and Blocking System, or DIRBS. Customs General Order No. 06 of 2026, dated 22 October 2026, inserts a new paragraph 2(F) into CGO No. 01 of 2019. CGO 06/2026, page 1.

The change allows an eligible individual to choose instalments when applying through DIRBS. It concerns sales tax: the order does not say that every duty, levy or other component of the mobile-phone import bill can be deferred. Missing an instalment carries both a device-blocking consequence and immediate liability for the unpaid sales tax. Paragraph 2(F), introductory text and clauses (1) and (5).

Who is covered by the order?

The new mechanism applies to individuals covered by paragraphs A, B and C of the existing order. Those paragraphs concern international travellers, local applicants, and devices imported by individuals through postal services or couriers. The earlier order separately addresses traders and commercial importers; the new instalment paragraph should not be presented as a general commercial-import financing scheme. CGO 06/2026, paragraph 2(F); FBR’s published compilation of the earlier order, paragraphs A–E.

The choice is made at the application stage. The notification does not establish an unrestricted right to convert any old, already-assessed mobile-phone liability into a new repayment plan. An applicant should check the applicable DIRBS assessment and payment instructions for the particular device. Paragraph 2(F)(1).

The financial year determines the number of instalments

The sales tax is divided into equal monthly instalments. Their number equals the months remaining in the financial year in which the import takes place, including the month in which the DIRBS application is made. The final payment cannot be carried into the following financial year. Paragraph 2(F)(2) and (3)(iii).

For illustration, if both the import and application occur in October 2026, the relevant period is October 2026 through June 2027: nine months. A hypothetical sales tax liability of Rs 90,000 would therefore divide into nine equal Rs 10,000 instalments. This example explains the arithmetic; it does not state a tax rate or an assessed amount for any particular model. Paragraph 2(F)(2).

June imports are expressly treated differently: the whole sales tax must be paid before the end of June of that financial year. There is no new twelve-month repayment entitlement and no automatic extension beyond the June deadline. Paragraph 2(F)(2)–(3).

PSIDs, monthly dates and early payment

The first instalment is paid through the first Payment Slip ID, or PSID, generated when the DIRBS application is submitted. Each later instalment requires a separate PSID on the corresponding date of the next month. If that date does not exist in a month, its last day applies. The order states that the last instalment must be paid before the financial year ends, referring to 30 June. Paragraph 2(F)(3).

Any or all instalments may be paid early. Applicants should retain each PSID, payment receipt and the recorded schedule, and ensure that the final financial-year deadline is respected even where an ordinary monthly date would otherwise suggest a later payment. The advance-payment permission appears in clause (4). Paragraph 2(F)(3)–(4).

A missed payment ends the instalment concession

If an instalment is unpaid by its due date, the individual is treated as a defaulter. The phone is treated as an unregistered device and blocked in DIRBS. The entire unpaid sales tax becomes immediately payable, without a further instalment option. These are express consequences; the notification does not promise an automatic grace period or a continuing monthly plan after default. Paragraph 2(F)(5), page 2.

The practical benefit is deferred payment within the financial year, rather than a reduction in the sales tax itself. An applicant deciding whether to use the option should assess the ability to meet every due date, including the final June deadline. Paragraph 2(F)(2)–(5).

Notified procedure and portal availability

The official order verifies the legal mechanism. This publication has not independently confirmed that the instalment option is currently available for every eligible application in the live DIRBS interface. Readers should confirm the generated schedule through the official system before relying on a repayment assumption.

Frequently asked questions

Does the order allow every mobile-phone import tax to be paid in instalments?

No. CGO 06/2026 specifically creates a mechanism for sales tax. It does not extend the instalment option to every component of import taxation. CGO 06/2026.

How many monthly instalments are available?

The number corresponds to the months remaining in the financial year of import, including the month of the DIRBS application. June imports require full sales tax payment before the end of June. CGO 06/2026.

What happens if an instalment is missed?

The device is treated as unregistered and blocked in DIRBS. All outstanding sales tax becomes immediately payable, with no further instalment option. CGO 06/2026.

Can the balance be paid early?

Yes. Any or all instalments may be paid in advance at any time. CGO 06/2026.

Has the instalment option been confirmed as operational in DIRBS?

This report verifies the notified legal mechanism. It does not confirm live availability of the option for a particular DIRBS application.

Official sources

• FBR — Customs General Order No. 06 of 2026, 22 October 2026, complete two-page order
• FBR — published compilation containing CGO 01/2019 and the 2024 amendment