The Federal Board of Revenue (FBR) has allowed individuals to pay sales tax on imported mobile phones in installments through the Pakistan Telecommunication Authority’s blocking system, the Device Identification, Registration and Blocking System (DIRBS).

The facility was introduced through a new provision in the Ninth Schedule of the Sales Tax Act, 1990, as explained in FBR Circular No. 1 of 2026 issued on September 11.

Under the new provision, individuals can split their sales tax payments instead of paying the entire amount at once. However, all installments must be paid before the end of the financial year in which the mobile phone is imported.

The facility was introduced through amendments made under the Finance Act, 2026. It allows flexibility in paying the applicable tax while still requiring the full liability to be cleared within the prescribed financial year.

Pakistan introduced the Device Identification, Registration and Blocking System (DIRBS) in December 2018 to identify unregistered mobile phones and block devices that did not meet tax and registration requirements. The government also withdrew the duty-free facility for mobile phones brought by travelers from abroad from July 2019.

Since then, imported devices have generally required payment of applicable duties and taxes before registration for use on local networks, placing the tax burden directly on individuals bringing phones into Pakistan.