- The FBR has lowered the official “value” of imported used phones for tax calculations.
- This covers 62 different models, including iPhone, Samsung, Pixel, and OnePlus.
- A new rule requires all imported used phones to have been active for at least six months before being brought into Pakistan.
The Federal Board of Revenue (FBR) has finally updated its list of prices for used mobile phones. Previously, the government was using very old prices to calculate taxes, which made it expensive to bring phones into Pakistan.
They have now issued a new ruling (No. 2076 of 2026) to fix this. It standardizes import values regardless of device condition, packaging, or accessories. By lowering these official values, the base amount used to calculate FBR PTA tax has gone down. This should make the total cost to get your phone registered slightly lower than before.
New Valuation Rates of Some of the Key Models
This ruling applies to 62 mobile models imported commercially without their original boxes or accessories.
| Mobile Model | Value (USD) | Approximate Value (PKR) |
| Apple iPhone | ||
| 15 Pro Max | $505 | Rs 141,270 |
| 15 Pro | $472 | Rs 132,040 |
| 14 Pro Max | $413 | Rs 115,530 |
| 15 Plus | $390 | Rs 109,100 |
| 15 | $378 | Rs 105,740 |
| 13 Pro Max | $374 | Rs 104,620 |
| 14 Pro | $350 | Rs 97,910 |
| 13 Pro | $293 | Rs 81,960 |
| 14 | $275 | Rs 76,930 |
| 12 Pro Max | $274 | Rs 76,650 |
| 13 | $225 | Rs 62,940 |
| 12 Pro | $222 | Rs 62,100 |
| 11 Pro Max | $211 | Rs 59,020 |
| 11 Pro | $160 | Rs 44,760 |
| 12 | $156 | Rs 43,640 |
| XR | $145 | Rs 40,560 |
| 11 | $133 | Rs 37,200 |
| XS Max | $95 | Rs 26,570 |
| 8 Plus | $78 | Rs 21,820 |
| XS | $75 | Rs 20,980 |
| SE (3rd Gen) | $73 | Rs 20,420 |
| X | $70 | Rs 19,580 |
| SE (2nd Gen) | $52 | Rs 14,550 |
| SE | $47 | Rs 13,150 |
| 7 Plus | $47 | Rs 13,150 |
| 8 | $45 | Rs 12,590 |
| 7 | $35 | Rs 9,790 |
Samsung Galaxy |
||
| S23 Ultra | $305 | Rs 85,320 |
| S22 Ultra | $260 | Rs 72,730 |
| S23 | $250 | Rs 69,930 |
| S21 | $110 | Rs 30,770 |
| Note 20 | $95 | Rs 26,570 |
| S20 | $80 | Rs 22,380 |
| S10 | $54 | Rs 15,110 |
Google Pixel |
||
| 9 Pro XL | $348 | Rs 97,350 |
| 9 | $215 | Rs 60,140 |
| 8 Pro | $215 | Rs 60,140 |
| 7 | $105 | Rs 29,370 |
| 6 | $94 | Rs 26,300 |
| 5 | $75 | Rs 20,980 |
OnePlus |
||
| 12 | $210 | Rs 58,740 |
| 12R | $176 | Rs 49,230 |
| 11 | $121 | Rs 33,850 |
| 10 Pro | $113 | Rs 31,610 |
| 10T | $90 | Rs 25,180 |
| Sharp | ||
| Aquos R3 | $47 | Rs 13,150 |
The “Six-Month” Rule
The FBR now requires that any used phone exported to Pakistan must have been activated at least six months ago. When these phones arrive at the airport or customs, importers are required to prove they have been in use. Customs officials will verify this information.
If they fail to prove this, or if the phone’s model is not listed in the official list of this new ruling, it will be assessed under standard sections of the Customs Act (specifically Sections 25(5) and 25(6)), which could end up being costlier.
Why the Change?
Previously, stakeholders had been frequently complaining that the old, higher prices didn’t match the current global market value of used phones. It led to excessive taxation.
After analyzing 90 days of import data and holding meetings with stakeholders, the Directorate General of Customs Valuation finalized these new rates under Section 25(7) of the Customs Act, 1969. It is to ensure the system is fairer and more transparent for everyone involved.
