The new procedure allows eligible individuals to pay sales tax on imported mobile phones in monthly instalments, but missed payments can result in device blocking and immediate recovery of the outstanding amount.
ISLAMABAD, October 23, 2026: The Federal Board of Revenue (FBR) has introduced a procedure allowing eligible individuals to pay sales tax on imported mobile phones in instalments through the Device Identification Registration and Blocking System (DIRBS).
The FBR issued Customs General Order (CGO) No. 06 of 2026, dated October 22, amending CGO No. 01 of 2019 to introduce the mechanism for instalment-based payments on imported mobile phone devices.
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Under the procedure, individuals covered by paragraphs A, B and C of the existing order may opt to pay the sales tax in instalments when applying through DIRBS.
The tax will be divided into equal monthly instalments corresponding to the number of months remaining in the financial year, including the month in which the application is submitted.
However, mobile phones imported in June will not qualify for payments extending beyond the financial year. The full sales tax amount must be paid before the end of June.
Payment procedure
The first instalment must be paid through the Payment Slip ID (PSID) generated when the applicant submits the application through DIRBS.
Subsequent instalments will require separate PSIDs generated on the corresponding date of each succeeding month. If a month does not have that date, the payment will fall due on its last day.
The final instalment must be paid before June 30, the end of the financial year.
The FBR has also allowed applicants to pay any or all remaining instalments in advance at any time.
Penalty for missed payments
The order establishes strict consequences for default. If an instalment is not paid by its due date, the individual will be treated as a defaulter and the mobile phone will be classified as unregistered and blocked through DIRBS.
Furthermore, the entire outstanding sales tax will immediately become due and payable, with no further option to continue paying through instalments.
The new mechanism provides eligible applicants with greater flexibility in settling sales tax liabilities on imported mobile phones, while maintaining payment deadlines and enforcement measures for non-compliance.