Federal Board of Revenue issued Notifications ref: 250(1)/2019 dated dated Feb 26, 2019.




Sales tax & Federal Excise:


The Chapter XIV-B have been substituted vide above mentioned SRO. The chapter titles “Electronic Monitoring and Tracking of Specified Goods and Licensing Thereafter”. The Rules sub-chapter-1 applies on “Tobacco products, Beverages, Sugar, Fertilizers & Cement” for tracking and monitoring on real time basis. The Rules defines and prescribes goods to be affixed with tax stamps, banderoles, stickers, labels, barcodes, etc.


While sub-chapter-2 prescribes rules for following:


  • Licensing of companies for electronic monitoring, tracking and tracing of specified goods
  • Functioning of licensing committee
  • Application for grant of a license
  • Criteria for grant of license
  • Procedure for grant of a license
  • Rights granted to the licensee
  • Terms and conditions of the license
  • Renewal of the license


Sub-chapter-3 prescribes the following responsibilities of the Licensee:


  • Licensee to run and manage the system
  • Establishment of Central Control System
  • Establishment of regional control rooms
  • Requirement to be met at the factory premises and at imports
  • Technical and training support


Sub-Chapter – 4 prescribes the supervision of the system, enforcement and early termination as follows:


  • Responsibility of the Project Director
  • Procedure for cancellation or termination of license


Sub-Chapter – 5 prescribes the fee and charges, its determination and revision.


Sub-chapter – 6 prescribes functions and responsibilities of others under the following heads:


  • Functions and responsibilities of the manufacturer and importer of specified goods
  • Functions of the Commissioner Inland Revenue
  • Responsibility of persons involved in the supply chain


And Sub-chapter-6 under the head Miscellaneous states about the following:


  • Liabilities of the licensee
  • Establishment of Inland Revenue enforcement network
  • Functioning of IR enforcement network
  • Audit on yearly basis.


Link of Document(s)