ISLAMABAD: The Federal Board of Revenue (FBR) has issued a clarification easing the mandatory printing requirements for certain low-priced confectionery products, allowing manufacturers to print the retail price and sales tax on larger packages instead of individual wrappers in specific cases.
The clarification was issued through Sales Tax General Order (STGO) No. 15 of 2026, dated August 5, 2026, by the Inland Revenue (Policy Wing). It addresses implementation issues arising from Sales Tax General Order No. 08 of 2026, which made it mandatory for manufacturers and importers of goods listed in the Third Schedule to the Sales Tax Act, 1990, to print or emboss both the retail price and the amount of sales tax on products in accordance with prescribed specifications.
According to the FBR, several manufacturers highlighted practical difficulties in complying with these requirements for confectionery items such as chocolates, candies, toffees and similar products. The extremely small size of individual wrappers and the limited printable space made it difficult to display all the required information.
In response, the Board has clarified that where it is not practically possible to print the retail price and sales tax on each individual confectionery wrapper, manufacturers may instead print or emboss this information on packages containing not more than 100 pieces.
However, this relaxation is subject to specific conditions:
The maximum retail price per individual piece must not exceed Rs. 5.
The manufacturer must continue to comply with the provisions of the Sales Tax Act, 1990, and Sales Tax General Order No. 08 of 2026.
The FBR further emphasized that the sales tax amount printed on such packages must remain clear, legible, conspicuous and indelible, while meeting all other mandatory printing specifications prescribed under the earlier General Order.
The clarification is expected to provide relief to confectionery manufacturers by addressing practical production constraints without compromising compliance with sales tax documentation requirements.
