FBR Revises Used Smartphone Values – Prices Set to Fall

The Federal Board of Revenue (FBR), through the Directorate General of Customs Valuation, Karachi, has issued Valuation Ruling No. 2035 of 2026, effective January 16, 2026, revising customs assessable values for 62 models of old and used branded mobile phones imported commercially without original packaging or accessories. The ruling covers prominent brands including Apple, Samsung, Google Pixel, and OnePlus, with the objective of aligning valuations with prevailing international market conditions and ensuring accurate levy of duties and taxes.

The previous valuation ruling, in place for over 18 months, had become outdated due to declining global prices for older smartphone models, particularly those reaching End of Life (EOL) status, necessitating depreciation adjustments. The new values apply uniformly regardless of the device’s condition or grade, provided the phones have been activated at least six months prior to export to Pakistan (with importers required to declare and prove the activation period).

Significant reductions have been observed for used Apple iPhones, ranging from 32% to as high as 81%. Notable examples include: iPhone 12 Pro (from $280 to $155), iPhone 12 Pro Max (from $340 to $215), iPhone 13 (from $280 to $170), iPhone 11 Pro Max (from $245 to $145), iPhone XS Max (from $150 to $95), and iPhone X (from $75 to $57). Newer flagships also saw downward revisions, such as iPhone 13 Pro Max (from $430 to $295) and iPhone 13 Pro (from $360 to $225).

For newer models, the ruling sets values at: iPhone 15 Pro Max ($460), iPhone 15 Pro ($390), iPhone 15 Plus ($320), iPhone 15 ($310), iPhone 14 Pro Max ($360), iPhone 14 Pro ($290), and iPhone 14 ($210).

Samsung devices are now assessed between $41 and $255 (e.g., Galaxy S23 Ultra at $255, Galaxy S23 Plus at $160), Google Pixel models between $98 and $260 (e.g., Pixel 9 Pro XL at $260), and OnePlus phones between $60 and $184 (e.g., OnePlus 12 at $184).

These revised customs values will serve as the basis for calculating all applicable levies, including the flat Rs250 per set fee, 18% sales tax, withholding tax, handset levy, and regulatory duties imposed by the Pakistan Telecommunication Authority (PTA). The downward adjustment in assessed values is expected to materially reduce PTA taxes and overall landed costs for used smartphones, thereby benefiting importers and consumers in the secondary market.