Particular confectionery products: FBR relaxes condition of printing retail price, ST

ISLAMABAD: The Federal Board of Revenue (FBR) has relaxed condition of printing of retail price/ sales tax on confectionery products where prescribed printing requirements are not practically possible to be followed.

In this regard, the FBR has issued a sales tax general order (STGO) 15 of 2026 on Wednesday.

According to the FBR’s notification, the Board, vide Sales Tax General Order No. 08 of 2026 of July 2, 2026, directed that all manufacturers and importers of goods specified in the Third Schedule to the Sales Tax Act, 1990, shall ensure that the retail price and the amount of sales tax are printed or embossed on such goods in accordance with the printing specifications prescribed therein.

The mandatory printing specifications set out in Annex-B to the aforesaid General Order are required to be complied with in letter and spirit.

The Board had received several representations highlighting practical difficulties in complying with the prescribed printing requirements in respect of confectionery products, (chocolates, candies, toffees and similar products), particularly owing to the extremely small size of individual rappers and the limited printable surface available thereon.

Accordingly, the Board has clarified that, where compliance with the prescribed printing requirements on the immediate retail unit of a confectionery product (chocolates, candies, toffees, and similar products) is not practically possible due to the limited printable surface available thereon, the retail price and amount of sales tax may, in lieu of printing or embossing the same on each individual piece, be printed or embossed on packages containing not more than 100 pieces, subject to the maximum retail price per piece not exceeding Rs. 5/- and compliance with the provisions of the Sales Tax Act I990, and Sales Tax General Order No. 08 of2026.