Customs Revises Values for 62 Types of Used Phones

The Directorate General of Customs Valuation, Karachi, has issued Valuation Ruling No. 2035 of 2026 on Monday, establishing revised customs values for 62 categories of old and used branded mobile phones imported commercially without original packaging or accessories. The ruling covers prominent brands including Apple, Samsung, and Google Pixel, among others.

The Directorate observed that the previous valuation ruling, in force for over 18 months, no longer reflected prevailing international market realities. Particular attention was given to older smartphone models—especially certain iPhone variants—that have reached End of Life (EOL) status, necessitating appropriate depreciation adjustments in their assessable values.

The newly determined customs values, derived from a comprehensive review under Sections 25 and 25A of the Customs Act, 1969, will henceforth govern the assessment of duties and taxes on all such imports. The valuation exercise incorporated analysis of recent import data, prevailing market trends, and global price variations.

A key condition attached to the ruling is that the used mobile phones must have been activated at least six months prior to their export to Pakistan. Importers are required to declare the activation period in their Goods Declarations, which will be subject to verification by the assessing officers.

In instances where specific brands or models are not explicitly listed in the ruling, customs clearance shall proceed under the provisions of Sections 25(5) and 25(6) (identical and similar goods methods) of the Customs Act, 1969.

The Directorate conducted extensive consultations with stakeholders, examined import records spanning the preceding 90 days, and carried out detailed market inquiries. Multiple valuation methodologies prescribed under the Customs Act were evaluated; ultimately, due to the nature of the goods and available data, the final customs values were determined based on market inquiry findings, with appropriate adjustments for profit margins and C&F (Cost and Freight) components to ensure fair and consistent assessment.