Factories without e-monitoring systems: FBR asks IR field formations to stop removal of goods

ISLAMABAD: The Federal Board of Revenue (FBR) has ordered Inland Revenue field formations to stop removal of goods/ finished products from factories/ manufacturing premises where electronic monitoring systems are not installed.

According to the FBR’s directive to the IR field formations on Saturday, by substitution of sub-section (1) of Section 26 of the FEA, scope of seizure of excisable goods has been extended to monitoring of excisable goods through a production monitoring system.

Through this amendment, removal of goods without electronic monitoring shall be liable to seizure along with conveyance which has been used for the movement or transportation of such goods. Under the existing sub-section (1) of Section 18, a registered person was required to issue an invoice against dutiable and zero percent supplies only. As per the substituted sub-section, a registered person shall be required to issue invoice against exempt supplies, including invoice for an advance receipt, bearing a verifiable and unique FBR’s invoice number. This amendment in continuation of FBR’s digitalization process may result in more transparency in declaration of activity of registered person in respect of dutiable supplies as well as exempt supplies, FBR’s instructions added.

Copyright Business Recorder, 2026