The National Board of Revenue (NBR) issued a statutory regulatory order (SRO) making it mandatory for the commercial importers on Monday.

Officials have already been appointed in all the customs houses and major land customs stations (LCS) to collect VAT in advance from the commercial importers.

However, VAT payment will not be applicable to primary agricultural products, live animals, unprocessed wood, vegetables, fruits, fishes, items imported by government, semi-government, the EPZ factories, items carried under baggage rule and sample items imported via courier services.