FBR Slashes Customs Values for Used iPhones, Samsung, and Pixel Phones
Published by VerseZip Telecom Desk
The Federal Board of Revenue has issued new customs values for 62 brands of used and old mobile phones. The revised rates apply to commercial imports of devices without packing or accessories.
The Directorate General of Customs Valuation, Karachi, issued Valuation Ruling No. 2076 of 2026. These new values will apply regardless of the phone's grade or physical condition.
What Changed in the New Ruling
The revised valuation replaces an earlier ruling from January 2026. Importers challenged the previous valuation before the Director General under Section 25D of the Customs Act. The revision order accepted that valuation data for similar goods had not been properly considered. The Customs Directorate then held stakeholder meetings. They analyzed 90 days of import data and conducted market inquiries under Section 25(7) of the Customs Act before finalizing the new values.
New Customs Values for Apple iPhones
The ruling sets new customs values for 27 iPhone models. Here are the key rates.
| Model | New Customs Value (US$) |
|---|---|
| iPhone 15 Pro Max | $505 |
| iPhone 15 Pro | $472 |
| iPhone 15 Plus | $390 |
| iPhone 15 | $378 |
| iPhone 14 Pro Max | $413 |
| iPhone 14 Pro | $350 |
| iPhone 14 | $275 |
| iPhone 13 Pro Max | $374 |
| iPhone 13 Pro | $293 |
| iPhone 13 | $225 |
| iPhone 12 Pro Max | $274 |
| iPhone 12 Pro | $222 |
| iPhone 12 | $156 |
| iPhone 11 Pro Max | $211 |
| iPhone 11 Pro | $160 |
| iPhone 11 | $133 |
| iPhone XS Max | $95 |
| iPhone XS | $75 |
| iPhone XR | $145 |
| iPhone X | $70 |
| iPhone 8 Plus | $78 |
| iPhone 8 | $45 |
| iPhone 7 Plus | $47 |
| iPhone 7 | $35 |
| iPhone SE (3rd Gen) | $73 |
| iPhone SE (2nd Gen) | $52 |
| iPhone SE | $47 |
New Customs Values for Samsung Galaxy Phones
| Model | New Customs Value (US$) |
|---|---|
| Galaxy S23 Ultra | $305 |
| Galaxy S23+ | $260 |
| Galaxy S23 | $250 |
| Galaxy S22 Ultra 5G | $260 |
| Galaxy S22+ 5G | $180 |
| Galaxy S22 5G | $130 |
| Galaxy S21+ 5G | $150 |
| Galaxy S21 5G | $110 |
| Galaxy S20+ | $94 |
| Galaxy S20 | $80 |
| Galaxy S10+ | $60 |
| Galaxy S10 | $54 |
| Galaxy S10e | $49 |
| Galaxy Note 20 Ultra | $145 |
| Galaxy Note 20 | $95 |
| Galaxy Note 10 | $60 |
| Galaxy Note 9 | $50 |
New Customs Values for Google Pixel and OnePlus
| Model | New Customs Value (US$) |
|---|---|
| Pixel 9 Pro XL | $348 |
| Pixel 9 Pro | $290 |
| Pixel 9 | $215 |
| Pixel 8 Pro | $215 |
| Pixel 8a | $120 |
| Pixel 7 Pro | $175 |
| Pixel 7 | $105 |
| Pixel 6 Pro | $110 |
| Pixel 6 | $94 |
| Pixel 6a | $82 |
| Pixel 5 | $75 |
| Pixel 5a 5G | $70 |
| OnePlus 12 | $210 |
| OnePlus 12R | $176 |
| OnePlus 11 | $121 |
| OnePlus 10T | $90 |
| OnePlus 10 Pro | $113 |
Key Changes in the New Ruling
- Six-Month Activation Rule: All used mobile phones must have been activated at least six months before export to Pakistan
- Verification Required: Customs officers will verify activation periods during clearance
- Unlisted Models: For brands or models not listed, Collectorates will assess values under Sections 25(5) and 25(6) of the Customs Act
- Sharp Aquos R3: Customs value set at $47
Why the Revision Happened
The previous valuation ruling, issued in January 2026, faced legal challenges. Importers argued that international auction prices for certain brands were overlooked. The revision order accepted that valuation data for similar goods had not been properly considered. The Customs Directorate then held stakeholder meetings, analyzed 90 days of import data, and conducted market inquiries before issuing the new ruling.
Comparison with January 2026 Ruling
- iPhone 13 Pro: Dropped from $360 to $225 (60% decrease)
- iPhone 12 Pro: Dropped from $280 to $155 (81% decrease)
- Further adjustments made in April 2026 ruling
Frequently Asked Questions
Does this ruling apply to new phones or only used ones?
The ruling applies only to old and used mobile phones imported in commercial quantities without packing or accessories.
What is the six-month activation rule?
All used mobile phones must have been activated at least six months before export to Pakistan. Importers must declare the activation period.
Are these the final taxes I will pay?
No. These are customs values used to calculate duties. The final PTA tax also includes sales tax, withholding tax, and other levies applied on these values.
Does this ruling affect locally assembled phones?
No. This ruling applies only to imported used phones. Locally assembled phones face different, generally lower tax rates.
What happens if my phone model is not listed?
Customs Collectorates will assess values for unlisted models under Sections 25(5) and 25(6) of the Customs Act, 1969.
Does the phone's physical condition affect the customs value?
No. The new values apply regardless of the grade or physical condition of the used mobile phones.
Will this make used iPhones cheaper in Pakistan?
Lower customs values typically reduce the tax burden, which can lower final consumer prices. However, market factors also affect retail pricing.
The Bottom Line
The FBR has issued Valuation Ruling No. 2076 of 2026, setting new customs values for 62 used phone models from Apple, Samsung, Google Pixel, OnePlus, and Sharp. The ruling follows legal challenges to the previous valuation and incorporates analysis of 90 days of import data.
Used phones must show activation at least six months before export. Customs officers will verify activation periods during clearance. For models not listed, authorities will assess values under standard customs procedures.
Consumers looking to buy used imported phones should see the tax calculation base change under these new rates. The full impact on final retail prices will depend on how importers and retailers adjust their pricing.
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