The Federal Board of Revenue (FBR) has made tax stamps compulsory on air conditioners, refrigerators, freezers, washing machines, televisions and storage batteries, and imported units will not receive customs clearance without an activated stamp.
The requirement follows an amendment to the Sales Tax Rules, which widens the list of household electrical goods subject to tax stamping. The FBR issued a notification confirming the change.
Under the new rules, importers must affix the stamp and activate it before customs clearance. Storage batteries supplied to retail and auto companies are covered, while battery parts are exempt. State-owned enterprises have also been brought under the rules.
The notification states that the stamp must be placed on both the product and its packaging. Each licence will be valid for one specific product only, and a licence holder will not be allowed to track any other product. Licences already issued are subject to the same restriction.
The FBR has also removed the condition that only companies can obtain a licence. Any eligible applicant can now apply. Licence holders are responsible for installing and repairing the tax stamp system.
All data generated by the tracking system will belong to the Government of Pakistan. When a licence expires, the holder must hand over the related data and codes to the FBR.
