The Federal Board of Revenue (FBR) has directed all registered tea manufacturers, blenders and packers to install electronic production monitoring systems by December 10, 2026, requiring every retail pack to be digitally recorded before leaving factory premises.

The requirement also applies to toll and contract packers and covers black tea, green tea, flavored tea, tea bags, instant tea, tea extracts and premixes containing milk powder or sugar.

Under Sales Tax General Order No. 35 of 2026, the monitoring rules extend to all packaging formats, including sachets, pouches, cartons, jars, tins and bulk packs of different sizes.

FBR Names 14 Tea Manufacturers

The FBR has identified 14 registered companies covered by the new requirements.

These include Tapal Tea, Mezan Tea, Islamabad Tea Company, Alpha Tea, Leader Tea, Top Tea Company, Kohistan Foods, Quality Products, Noor Tea Co., Ahbaab Impex, DK Products (Pvt) Ltd, Kamal Foods, Raaz Industries (Pvt) Ltd and Eastern Products (Pvt) Ltd.

Tea Factories Must Install Digital Monitoring Equipment

Under the new rules, manufacturers must equip every packing line with barcode scanners, counting sensors and other monitoring devices.

The equipment will record each retail pack after filling and sealing and automatically transmit production information to the FBR in real time.

Scanners will identify products through their stock keeping units (SKUs), while counting sensors will track the number of packs produced. The system will classify production data according to individual products using approved information and monitoring solutions supplied by FBR-authorised vendors.

FBR Gives Companies 15 Days for Barcode Compliance

Tea manufacturers have been given 15 days from the issuance of the order to ensure that every retail product carries a unique, machine-readable barcode.

Each combination of brand, blend, weight and packaging type must have a separate barcode printed on or securely attached to the product.

Companies must also register their product information with an authorised vendor for integration into the FBR’s monitoring system.

The required information includes brand name, weight, packaging format, retail price, barcode and product photograph.

Any new product or change to an existing product must be registered at least seven days before packing starts.

The FBR has also directed Chief Commissioners Inland Revenue to appoint dedicated officers to coordinate with manufacturers, technology vendors and the tax authority to meet the December 10 implementation deadline.

The move is part of the FBR’s broader effort to introduce electronic production monitoring across different industries and curb tax evasion. The authority has previously estimated the sales tax collection gap at more than Rs. 3 trillion.