The new FBR DIRBS instalments framework covers sales tax on eligible imported mobile phones. The procedure is set out in Customs General Order No. 06 of 2026, dated 22 October 2026. The order amends Customs General Order No. 01 of 2019 and allows eligible individuals to choose instalments when applying through DIRBS.

The provision specifically concerns sales tax on eligible imported devices. It should not be read as confirmation that every charge commonly called PTA tax can be paid in instalments.

Who can apply for instalments?

The new provision refers to individuals covered by paragraphs A, B and C of Customs General Order No. 01 of 2019. The relevant categories appear in the FBR document containing the underlying 2019 order and later amendments.

These categories include international travellers registering phones brought in their accompanied baggage, local applicants registering devices through DIRBS, and individuals importing mobile devices through postal service or courier.

How the monthly instalment schedule works

The order provides for equal monthly instalments. Their number depends on the months remaining in the financial year in which the device is imported, counting the month in which the DIRBS application is submitted. It does not set one fixed number of instalments for every applicant.

For a device imported in June, the order requires the full sales tax to be paid before the end of that month. It also states that the final instalment must be paid before 30 June.

How to pay each instalment

The first instalment is paid using the first Payment Slip ID, or PSID, generated when the application is submitted through DIRBS, according to the FBR order.

Each later instalment requires a separate PSID. The order says it is generated for the corresponding date in the following month. If that date does not exist in a particular month, the PSID is generated for the month's last day.

The order permits advance payment of any or all instalments. Applicants should follow the relevant PSID and payment dates rather than assume that every device has the same schedule.

What happens if an instalment is missed?

Under the order, an individual who does not pay an instalment by its due date is treated as a defaulter. The device is then treated as unregistered and blocked through DIRBS under the stated rules.

The full outstanding sales tax becomes immediately due and payable after default. The individual also loses the option to pay that outstanding amount in further instalments under this mechanism.