- New rates apply to 62 used phone models from major brands.
- Customs fixes values to match global prices.
- Phones must be at least six months old to qualify.
Pakistan’s used mobile phone market saw a major change after the Federal Board of Revenue (FBR) announced new customs values that reduce the overall PTA tax burden on several imported phone brands.
The decision comes through Valuation Ruling No. 2035 of 2026. It was issued by the Directorate General of Customs Valuation Karachi on January 19, 2026. The ruling applies to the commercial import of used mobile phones without boxes or accessories.
According to customs officials, the previous valuation had become outdated and no longer matched international prices. New smartphone models entered the market, while older ones lost value. This difference increased costs for importers and buyers.
What Changed Under the New Ruling
The updated valuation covers 62 types of used branded phones. It applies PTA new taxes on iPhone, Samsung, Google Pixel, and OnePlus. Customs will now charge duties and PTA tax based on fixed values, not on the phone’s condition or grade.
Some revised examples include:
- Used iPhone 15 Pro Max valued at $460
- Used iPhone 13 Pro at $225
- Used Samsung Galaxy S23 Ultra at $255
- Google Pixel 9 Pro XL at $260
Customs started the revision after finding large differences between declared import prices and real international market rates. Officials reviewed 90 days of import data, ran market surveys, and held meetings with importers before finalizing the values.
Who Can Benefit
To qualify, imported used phones must show activation at least six months before export to Pakistan. Importers must declare this activation period, which Customs officers will verify.
For phone models not listed, collectorates will assess values under the Customs Act, 1969.
FBR officials say PTA tax reduction will reduce under-invoicing, improve revenue collection, and make the used phone import process clearer for buyers and sellers.
Consumers see this change as a relief. Many buyers depend on imported used phones because new mobile phones cost too much in Pakistan.
