ISLAMABAD, October 24, 2026: The Federal Board of Revenue (FBR) has introduced a procedure allowing eligible individuals to pay sales tax on imported mobile phones in monthly installments, providing an alternative to paying the entire amount at once.
The new arrangement has been introduced through Customs General Order (CGO) No. 06 of 2026, which makes further amendments to Customs General Order No. 01 of 2019.
Under the revised rules, individuals liable to pay sales tax on imported mobile devices through the Device Identification Registration and Blocking System (DIRBS) can select the installment facility when submitting their applications.
The procedure specifies the installment schedule, payment mechanism and consequences of missing a payment deadline.
How the mobile phone tax installment system works
According to the FBR, the payable sales tax will be divided into equal monthly installments based on the number of months remaining in the financial year, including the month in which the application is submitted.
For example, an applicant registering an imported mobile phone in January would pay the tax in six equal monthly installments, covering January through June.
However, individuals importing mobile phones in June must clear the entire sales tax liability before the end of that financial year.
The first installment must be paid when the application is submitted, using the initial Payment Slip ID (PSID) generated through DIRBS.
For subsequent installments, a separate PSID will be generated on the corresponding payment date each month.
If the relevant date does not exist in a particular month, the payment must be made on the last day of that month.
The FBR has made it mandatory to clear the final installment before June 30.
Applicants will also have the option to pay any installment, or the entire outstanding amount, ahead of schedule.
What happens if an installment is missed?
The revised procedure introduces strict consequences for individuals who fail to pay an installment by its due date.
According to the FBR, a person who misses a scheduled payment will be treated as a defaulter.
The imported mobile phone will then be classified as unregistered and blocked under the DIRBS system.
In addition, the entire remaining sales tax liability will become immediately payable.
Once a payment default occurs, the individual will no longer be eligible to continue paying the outstanding tax in installments.
The new arrangement provides a structured payment option for eligible imported mobile phone registrations while requiring applicants to meet all installment deadlines to keep their devices registered.