The FBR Video Surveillance Deadline for manufacturers covered by STGO 27 of 2026 has been extended to 31 October 2026. FBR announced the extension through a letter dated 21 October 2026, replacing the earlier installation deadline of 15 October.
The order covers registered manufacturers of packaged tea, specified household electronics, paper and paperboard, edible oil and ghee, and leather. It also covers manufacturing carried out on a toll basis.
The extension provides additional installation time. FBR has expressly stated that the remaining terms and conditions of STGO 27 remain unchanged.
Table of Contents
FBR Video Surveillance Deadline: What Changed?
FBR’s latest letter changes the installation date specified in STGO 27 of 2026.
| Detail | Official position |
|---|---|
| Original order | STGO 27 of 2026 |
| Original order date | 7 October 2026 |
| Previous installation deadline | 15 October 2026 |
| Extension letter date | 21 October 2026 |
| Revised installation deadline | 31 October 2026 |
| Other requirements | Remain unchanged |
Manufacturers can read the official FBR deadline-extension letter and the original STGO 27 of 2026.
Which Manufacturers Are Covered?
STGO 27 applies to registered persons manufacturing the specified goods, whether on their own account or as toll manufacturers.
| Sector | Goods or activities specified in the order |
|---|---|
| Packaged tea | Packaged tea manufacturing |
| Household electronics | Refrigerators, deep freezers, washing machines, televisions and air conditioners |
| Paper and paperboard | Manufacturing of paper and paperboard |
| Edible oil and ghee | Manufacturing of edible oil and ghee |
| Leather | Tanneries and synthetic leather manufacturers |
The electronics category identifies particular products. Businesses should check their actual manufacturing activities against the order rather than assume that every electrical or electronic product falls within its scope.
Similarly, this is a manufacturing requirement. A business should not assume that it is covered solely because it trades in one of these products.
For an explanation of registration obligations, see our sales tax registration guide.
What Surveillance System Must Be Installed?
The original order requires a video-surveillance system at each production line.
The system must include:
- Internet Protocol cameras
- A Network Video Recorder
- Recording storage
- Power backup
- Network equipment and connectivity
The equipment must meet the technical specifications in Annex-B and cover the installation points in Annex-A of STGO 27.
A general-purpose security-camera arrangement should not automatically be treated as sufficient. The system must satisfy the production-monitoring requirements applicable to the facility.
Where Must Cameras Be Installed?
Annex-A identifies the following minimum installation points:
| Installation point | Required coverage |
|---|---|
| Premises entry and exit | Entry and exit points |
| Production halls | A 360-degree view of each production hall |
| Production lines | Start and end of each line |
| Packaging | Packaging station of each production line |
| Dispatch | Dispatch or loading bay |
FBR may add or modify installation points for a unit according to its production layout.
The cameras must remain fixed. They must not be moved, obstructed or switched off.
How Long Must Recordings Be Retained?
Recordings must be retained for at least two months.
The storage specifications also require sufficient surveillance-grade capacity to retain all feeds at full resolution for that period.
Manufacturers should therefore check storage capacity against the number of cameras, recording settings and required retention period before accepting the installation.
The order also requires FBR to have on-demand remote access to live feeds and recorded footage.
Must Manufacturers Use an Authorized Vendor?
Yes. STGO 27 requires the system to be purchased through a vendor authorized by FBR under the relevant rules.
The original order lists:
- M/s Obsidian Technologies
- M/s Tollink Pakistan (Pvt.) Ltd.
- M/s ISSM Labelling Solutions (Private) Limited
- M/s Authentik
The authorized vendor must supply, install, test and maintain the system.
Before making a commitment, manufacturers should verify the vendor’s current authorization and the proposed installation against the official order and any subsequent FBR instructions.
The manufacturer bears the purchase, installation, operation and maintenance costs. These costs are not payable by FBR or its field formations.
What Technical Requirements Should Be Checked?
Annex-B sets minimum specifications, including:
| Component | Key minimum requirement |
|---|---|
| IP cameras | 4 MP resolution, specified video-compression support, night vision and ONVIF compliance |
| Outdoor cameras | IP67 protection where installed outdoors |
| NVR | Sufficient channels, remote access and time synchronization with Pakistan Standard Time |
| Storage | Capacity for two months of full-resolution recordings |
| UPS | One hour of backup for cameras, NVR and network equipment |
| Network | PoE switches and connectivity sufficient for remote access |
This table is a summary. Manufacturers and vendors should use the complete Annex-B specifications when selecting and testing equipment.
What Happens if the System Fails?
The original order requires manufacturers to report a system failure, damage, disruption or tampering within one hour of its occurrence.
The report must be made to FBR, the Central Control Unit and the concerned Commissioner Inland Revenue.
Businesses should establish an internal reporting procedure so production, IT and tax-compliance staff know who must report an incident and how to preserve evidence of the report.
Manufacturers must also provide at least 30 days’ prior notice of a new product or brand, or a change in a production line.
Can Goods Be Dispatched Without Operational Surveillance?
Paragraph 6 of STGO 27 links the restriction on removing specified goods from business premises to the installation date stated in paragraph 2.
It requires the specified goods to have been produced under an operational video-surveillance system before removal from the premises.
The extension letter revises the installation deadline to 31 October 2026 while retaining the other conditions. Manufacturers should therefore arrange installation, testing and operational readiness by the revised deadline and obtain clarification from the concerned field formation where a specific dispatch situation is uncertain.
What Are the Consequences of Non-Compliance?
STGO 27 states that failure to install the system within the specified time, or avoiding, obstructing or tampering with production monitoring, can attract penal action under the Sales Tax Act, 1990 and the relevant rules.
The order should not be summarized as imposing one fixed penalty on every business. The applicable action depends on the relevant legal provision and circumstances.
Does This Extension Change Sales Tax Rates?
The extension letter changes the surveillance-installation deadline. It does not announce a new sales tax rate.
Production monitoring, invoice reporting and return filing remain separate compliance responsibilities.
Businesses should continue to meet their applicable sales tax return filing requirements. Those subject to electronic invoicing should also review the relevant FBR digital invoicing requirements.
Manufacturer Compliance Checklist
Before the revised deadline, covered manufacturers should:
- Confirm which products and production lines fall within STGO 27.
- Verify the installation provider’s authorization.
- Check camera placement against Annex-A.
- Check equipment against Annex-B.
- Confirm two-month recording capacity and required power backup.
- Test live viewing, recording, remote access and connectivity.
- Assign responsibility for one-hour incident reporting.
- Retain installation, testing, vendor and communication records.
Frequently Asked Questions
What is the latest FBR Video Surveillance Deadline?
The installation deadline under STGO 27 of 2026 has been extended to 31 October 2026 through FBR’s letter dated 21 October 2026.
What was the previous installation deadline?
The original installation deadline was 15 October 2026.
Which manufacturing sectors are covered by STGO 27?
The order covers packaged tea, specified household electronics, paper and paperboard, edible oil and ghee, and leather, including tanneries and synthetic leather manufacturers.
Are toll manufacturers covered?
Yes. The order expressly covers registered persons manufacturing the specified goods on their own account or as toll manufacturers.
Can a manufacturer use any CCTV installer?
The order requires procurement through an authorized vendor. Manufacturers should verify current authorization and compliance with the prescribed specifications.
How long must surveillance recordings be retained?
Recordings must be retained for at least two months, with sufficient storage for the required full-resolution feeds.
How quickly must a system failure be reported?
The order requires failure, damage, disruption or tampering to be reported within one hour to the specified FBR authorities.
Does the extension remove the other requirements of STGO 27?
No. The extension letter expressly states that the remaining terms and conditions stay unchanged.
Does this notification increase sales tax rates?
No new sales tax rate is announced in the deadline-extension letter.
