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All sources Income Tax Ordinance 2001 Sales Tax Act 1990 Customs Act 1969 Federal Excise Act 2005
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1238(1)/2026Federal Excise Act 2005

Amendments in Independent Case Scrutiny Committees for Federal Excise

Amendments in Independent Case Scrutiny Committees for Federal Excise
1168(1)/2026Federal Excise Act 2005

Independent Case Scruitny Committees for Federal Excise

Independent Case Scruitny Committees for Federal Excise
Federal Excise General Order No. 01 of 2025Federal Excise Act 2005

Federal Excise General Order No. 01 of 2025 - Procedure for Removal of Processed Tobacco from Tobacco Green Leave Threshing (GLT) Unit or a warehouse

Federal Excise General Order No. 01 of 2025 - Procedure for Removal of Processed Tobacco from Tobacco Green Leave Threshing (GLT) Unit or a warehouse
Federal Excise Circular No. 01/2024 (IR-Operations)Federal Excise Act 2005

Federal Excise Circular No. 01/2024 (IR-Operations) - Standard Operating Procedure for Disposal of Cases of Condonation of Time Limit under Section 43 of the Federal Excise Act, 2005

Federal Excise Circular No. 01/2024 (IR-Operations) - Standard Operating Procedure for Disposal of Cases of Condonation of Time Limit under Section 43 of the Federal Excise Act, 2005
1449(I)/2024Federal Excise Act 2005

Condonation of time limit by Commissioner-IR under Section 43 of Federal Excise Act, 2005

Condonation of time limit by Commissioner-IR under Section 43 of Federal Excise Act, 2005
1376(I)/2024Federal Excise Act 2005

Excise Duty on Property - Amendments in the Federal Excise Rules, 2005

Excise Duty on Property - Amendments in the Federal Excise Rules, 2005
01 of 2024Federal Excise Act 2005

MITIGATING THE HARDSHIP FACED BY EXPORTERS OF UNMANUFACTURED TOBACCO

MITIGATING THE HARDSHIP FACED BY EXPORTERS OF UNMANUFACTURED TOBACCO

1191(I)/2024Federal Excise Act 2005

FED on Tickets for International Journey from Pakistan to GCC

FED on Tickets for International Journey from Pakistan to GCC
No. 01/2011Federal Excise Act 2005

FILING AND PROCESSING OF EXPEDITIOUS REFUNDS BY IT SYSTEM OF FBR.

FILING AND PROCESSING OF EXPEDITIOUS REFUNDS BY IT SYSTEM OF FBR.
01/2009Federal Excise Act 2005

SCOPE AND CHARGEABILITY OF EXCISE DUTY ON FRANCHISE SERVICES.

SCOPE AND CHARGEABILITY OF EXCISE DUTY ON FRANCHISE SERVICES.
JO-513518f2a36bFederal Excise Act 2005

Extension in due date for filing of Sales Tax return and Federal Excise return for persons registered in Sindh province.

Extension in due date for filing of Sales Tax return and Federal Excise return for persons registered in Sindh province.

Federal Excise General Order No. 01 of 2025 - Procedure for Removal of Processed Tobacco from Tobacco Green Leave Threshing (GLT) Unit or a warehouse

In force since 20 Jul 2025 Checked 1 month ago
Original text — English Never translated

Government of Pakistan Revenue Division Federal Board of Revenue Inland Revenue ***** C.No.1(109) ST-L&P/Ops/2024/90246-R Islamabad, the 21" July, 2025 Federal Excise General Order No. 01 of 2025 (Operations) Subject: Procedure for Removal of Processed Tobacco from Tobacco Green Leave Threshing (GLT) Unit or a warehouse In exercise of the powers conferred by Section 43 of the Federal Excise Act, 2005, the Board is pleased to direct that a GLT unit engaged in the local sales of processed tobacco and the warehouse shall not remove processed tobacco unless payment of FED is made and the following procedure and conditions are fulfilled, namely: The tobacco GLT unit will issue an S Track invoice showing particulars of the recipient, the processed tobacco and its destination, by using the login password of the S Track system. In addition to the issuance of S Track invoice, the processed tobacco shall not be removed from the tobacco GLT unless the Chief Commissioner-IR concerned has received intimation two days before the date of intended removal of processed tobacco disclosing the location of warehouse including its GPS location. The processed tobacco shall be removed in the presence of the Officer of Inland Revenue and shall be relocated in such place which is publicly accessible by an Officer of Inland Revenue and relocation is made in the presence of an Officer of Inland Revenue or any officer appointed by the Chief Commissioner-IR concerned in this behalf The processed tobacco shall not be further relocated to any place except to the cigarette manufacturing premises. However, it shall not be relocated to the cigarette manufacturing premises unless the Chief Commissioner-IR concerned has received intimation in writing two days prior to the date of removal disclosing the location of the cigarette manufacturing premises including its GPS location and the relocation is made in the presence of an Officer of Inland Revenue or any officer as appointed by the Chief Commissioner-IR in this behalf

In case of removal of unmanufactured tobacco for exports the conditions as laid down in Federal Excise General Order No. 01 of 2024 dated 28 th August, 2024 shall apply. The processed tobacco shall not be stored in a warehouse unless it has been duly declared to the Commissioner-IR and the Chief Commissioner-IR concerned. The tobacco GLT shall record the movement of processed tobacco from the GLT in the form in Annex—I as specified through Federal Excise General Order No. 01 of 2024 dated 28th August, 2024. The person having control and management of the warehouse shall record the movement of the processed tobacco from the warehouse to the tobacco manufacturing premises in the form in Annex—II as specified through the said Federal Excise General Order No. 01 of 2024 dated 28th August, 2024. (i) An Officer of Inland Revenue duly authorized by the concerned Commissioner-IR or the Chief Commissioner-IR shall have free access at all time to any warehouse used for the storage of processed tobacco. (Khalid Mehmood) Second Secretary (ST-L&P) Cc: SA to Member (IR Operations), FBR, Islamabad Member (IR Policy), FBR, Islamabad Chief Commissioners-IR, LT0s/MTO/CTOs/RTOs Chief (PR), FBR, Islamabad for uploading on Web-portal.