Islamabad 23 July: FBR, Federal Board of Revenue has made new stricter rules for moving processed tobacco from Green Leaf Threshing (GLT) units or warehouses.
The FBR has issued a new directive under the Federal Excise Act, 2005, called Federal Excise General Order No. 01 of 2025. This order states that processed tobacco cannot be moved unless Federal Excise Duty (FED) is paid and several conditions are met.
First, the GLT unit must generate an invoice through the S Track system, which includes details of the buyer, the tobacco, and the delivery location.
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Also, the Chief Commissioner of Inland Revenue must be informed at least two days before any tobacco is moved. The notification must include the warehouse’s GPS location. Tobacco can only be moved in the presence of a tax officer and must be stored somewhere they can easily access.
Processed tobacco can only be moved to a cigarette factory, and even that requires written notice with GPS details two days in advance, with the relocation also happening under tax officer supervision.
If tobacco is being exported, the rules from an earlier 2024 order will apply.
Warehouses must be officially registered with the tax authorities before storing tobacco. Both the GLT unit and the warehouse manager must keep detailed records of the movement of the tobacco, using forms from the previous 2024 order.
Lastly, tax officers must have full access at any time to any warehouse where processed tobacco is kept.
