The Federal Board of Revenue (FBR) has introduced a monthly instalment facility for eligible individuals paying sales tax on imported mobile phones registered through the Device Identification Registration and Blocking System (DIRBS).

The facility was introduced through Customs General Order (CGO) No. 06 of 2026, which revises the existing rules issued in 2019.

Under the revised procedure, individuals covered by paragraphs A, B and C of the original order can choose to pay the applicable sales tax in instalments when submitting their registration applications through DIRBS.

The amount will be divided into equal monthly payments according to the number of months left in the financial year, including the month in which the application is filed.

Phones imported in June are subject to a different requirement. Applicants must clear the full sales tax by June 30 instead of spreading the payment over several months.

The first payment must be made using the Payment Slip ID (PSID) issued when the applicant submits the registration request. Each subsequent instalment will require a separate PSID generated on the corresponding date of the following month. If a month does not have that date, the payment slip will be generated for the month’s final day.

All outstanding instalments must be cleared by June 30, when the financial year ends. Applicants can also pay future instalments early, either partially or in full.

The revised order also sets out penalties for missed payments. Anyone who fails to pay an instalment by its due date will be classified as a defaulter, and the mobile phone will be considered unregistered and blocked through DIRBS.

In addition, the entire unpaid sales tax will become immediately due, and the individual will lose the option to clear the outstanding amount through further instalments.