Small chocolates, candies and toffees priced up to Rs5 per piece may display retail price and sales tax on packs of up to 100 pieces.
ISLAMABAD: The Federal Board of Revenue (FBR) has issued Sales Tax General Order (STGO) No. 15 of 2026 to clarify the printing requirements prescribed under Sales Tax General Order No. 08 of 2026, providing relief to manufacturers and importers of confectionery products facing practical difficulties in complying with labeling requirements.
According to the latest STGO, the FBR reiterated that all manufacturers and importers of goods listed in the Third Schedule to the Sales Tax Act, 1990 must ensure that the retail price and the amount of sales tax are printed or embossed on their products in accordance with the mandatory specifications outlined in Annex-B of STGO No. 08 of 2026.
The Board said it had received several representations from industry stakeholders highlighting practical challenges in implementing these requirements for confectionery products, including chocolates, candies, toffees and similar items, due to the extremely small size of individual wrappers and the limited printable surface available on them.
To address these concerns, the FBR has clarified that where it is not practically possible to print the retail price and sales tax amount on each individual confectionery item, manufacturers may instead print or emboss the required information on the outer package.
The concession will apply only to packages containing not more than 100 individual pieces, provided that the maximum retail price of each piece does not exceed Rs5 and all other provisions of the Sales Tax Act, 1990, and Sales Tax General Order No. 08 of 2026 are fully complied with.
The tax authority emphasized that the printed sales tax amount must remain clear, legible, conspicuous and indelible, while continuing to meet all mandatory printing specifications prescribed under the earlier general order.
The clarification is expected to facilitate confectionery manufacturers by addressing operational difficulties without compromising tax documentation and consumer information requirements. It also supports the FBR’s broader objective of strengthening sales tax compliance while ensuring practical implementation of its regulatory framework.