The Federal Board of Revenue (FBR) has made it mandatory for all registered tea manufacturers, blenders and packers to install electronic production monitoring systems by Dec 10. Every retail pack must be recorded before it leaves the factory premises.
The directive, issued Thursday under Sales Tax General Order (STGO) No. 35 of 2026, also applies to toll and contract packers. It covers black tea, green tea, flavoured tea, tea bags, instant tea, tea extracts, and premixes containing milk powder or sugar, in all retail formats, including sachets, pouches, cartons, jars, tins and bulk packs.
FBR has introduced electronic production monitoring in several sectors to narrow a sales tax gap of more than Rs3 trillion between collection and potential. Manufacturers must install barcode scanners, counting sensors and other equipment on every packing line, at the point after each retail pack is filled and sealed.
The system will read each barcode to identify its stock-keeping unit (SKU), count the pack, and record the count SKU-wise against approved SKU master data. The data must be transmitted to FBR in real time through solutions provided by FBR-authorised vendors. The system will cover all barcoded SKUs of packaged tea, in every size and weight.
Manufacturers have 15 days from the date of the order to ensure that every product carries a unique, machine-readable barcode, printed or securely attached to each retail pack. A separate barcode is required for each distinct brand, blend, weight and packaging type.
Manufacturers must also register product details with an authorised vendor for integration with the FBR system. These include brand, weight, packaging type, retail price, barcode and photograph. Any new product, or change to an existing one, must be registered at least seven days before packing.
FBR has identified 14 registered manufacturers and packers: 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.
Chief Commissioners Inland Revenue have been directed to nominate dedicated focal persons to coordinate with manufacturers, authorised vendors and FBR for timely implementation.
