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On 3 November 2026 the Federal Board of Revenue (FBR) issued S.R.O. 2009(I)/2026 under section 50, read with section 40C, of the Sales Tax Act, 1990. It amends Chapter XIV-B of the Sales Tax Rules, 2006, the regime for electronic monitoring, tracking and tracing of the production, import and supply chain of "specified goods" in real time. Specified goods must carry a tax stamp, and the S.R.O. adds household appliances and storage batteries to the list.
In short: air conditioners, refrigerators, deep freezers, washing machines and televisions, and storage batteries, are now specified goods. Tax stamps must go on both the product and its packing, in the manner FBR specifies, which may include manual application. Imported specified goods cannot be cleared from customs until tax stamps are affixed and activated. Dealers and retailers must check the stamps before they take supply.
What is now covered
| Goods | Scope |
|---|---|
| Household electrical goods | Air conditioners, refrigerators, deep freezers, washing machines (including automatic) and televisions specified in the Third Schedule to the Sales Tax Act, in finished form for sale |
| Storage batteries | In finished form, including those in the Third Schedule, whether supplied for retail sale or to automotive manufacturers or assemblers |
| Not covered | Battery parts such as plates, separators and grids, and batteries exempt under the Sixth Schedule |
The regime already applied to tobacco products, beverages, sugar, fertilizer, cement and auxiliary products, petroleum products, the steel sector and tiles.
What changes for manufacturers and importers
- Stamps on product and packing. For the new goods, tax stamps must be affixed on the product and its packing, in the manner FBR specifies, including manual application (new rule 150ZH(5)).
- No customs clearance without stamps. An importer must not clear specified goods from customs without affixing and activating tax stamps (new rule 150ZQJ(1)(n)). The rules already allow the system for imports to be set up at the port or a bonded warehouse, and FBR may allow stamping at the overseas factory.
- Equipment by volume. FBR may specify automatic, semi-automatic or manual application equipment for each production line according to its annual volume. The licence states who owns the equipment and how its cost is recovered (new rule 150ZQC(5)).
- Fees. The licensed provider charges its fee for tax stamps and related services, including application equipment it provides, directly to the manufacturer or importer (substituted rule 150ZQG(1)).
The existing duties in rule 150ZQJ now apply to these goods too. A manufacturer or importer must make its production facilities available for the system, must not supply goods without routing them through the system and affixing tax stamps, must request stamps at least 30 days in advance, must report any failure or tampering of the system within 24 hours, must keep an inventory of stamps, and must give FBR 30 days' notice of new brands or changes to production lines.
Distributors, dealers and retailers
Under rule 150ZQL, every distributor, wholesaler, dealer, retailer or other person in the supply chain of specified goods must verify the tax stamps before taking supply. No one may remove or tamper with a tax stamp until the goods are sold to the final consumer (rule 150ZH(4)), and Inland Revenue enforcement squads may check vehicles and storage places for specified goods without tax stamps.
Other changes
- A state-owned enterprise can now apply for a licence to run the tracking system
- Each licence names the goods it covers, and licences granted earlier are limited to the goods for which they were granted unless FBR extends them
- All data generated by the system belongs to FBR on behalf of the Government and must be handed over when a licence ends
When it starts
The S.R.O. is dated 3 November 2026 and does not set a separate start date for the new goods. Tax stamps are supplied through a provider licensed by FBR, and FBR specifies how they are to be affixed. Manufacturers and importers of these goods should watch for FBR's instructions on how, and from when, the new goods must be stamped.
What to do now
- List the products you make or import that fall within the new clauses, and check how each is treated under the Third and Sixth Schedules
- Map each production line and its annual volume, since FBR may set the application equipment by volume
- Plan packaging and labelling changes: stamps go on both the product and its packing
- Importers: plan for stamping before customs clearance, at the port, a bonded warehouse or, if FBR allows, at the overseas factory
- Budget for stamp fees and equipment charges
- Set up controls over stamp inventory, advance ordering and 24-hour incident reporting
- Tell distributors and dealers to verify stamps before taking supply, and update your own purchasing checks
How Veridian can help
Our tax practice advises manufacturers and importers on the sales tax rules for specified goods, and our IT consulting team helps align production, inventory and invoicing systems, including FBR Digital Invoicing. Book a consultation to plan for tax stamps on your products.
Official sources
Frequently asked questions
Which appliances need FBR tax stamps?
Under S.R.O. 2009(I)/2026, air conditioners, refrigerators, deep freezers, washing machines (including automatic) and televisions specified in the Third Schedule to the Sales Tax Act, in finished form for sale, are specified goods under Chapter XIV-B of the Sales Tax Rules, 2006. Tax stamps must be affixed on the product and its packing in the manner FBR specifies.
Are storage batteries covered?
Yes. Finished storage batteries are covered whether supplied for retail sale or to automotive manufacturers or assemblers. Battery parts such as plates, separators and grids, and batteries exempt under the Sixth Schedule, are excluded.
Do retailers have to check tax stamps?
Yes. Rule 150ZQL requires every distributor, wholesaler, dealer, retailer or other person in the supply chain of specified goods to verify the tax stamps before taking supply.
This guide is general information based on the law as we understand it on the date shown, not advice for your situation. Tax rules change often — please speak to us before acting on it. See our disclaimer.