ISLAMABAD (Kashmir English): The Federal Board of Revenue (FBR) has once again changed its customs value assessments for specific smartphone brands, which it originally updated during January 2026.
The updated tax assessment, which now applies to these smartphones, results in higher import duties, which people refer to as “PTA tax”, which makes used older generation phones cost more for us.
We have already explained the latest PTA tax information about the iPhone 15 series, so now we will discuss the iPhone 14 series, which includes four devices: the iPhone 14, iPhone 14 Plus, iPhone 14 Pro, and iPhone 14 Pro Max.
The developers have not introduced any new features for the iPhone 14 Plus since its launch. The PTA tax rates for each phone model can be calculated from the new custom value, which applies to these devices.
Old vs New PTA Tax Rates for iPhone 14 Series
| Model | Old Tax on CNIC (January 2026) | Old Tax on Passport (January 2026) | New Tax on CNIC (April 2026) | New Tax on Passport (April 2026) |
| iPhone 14 | Rs. 27,045 | Rs. 24,584 | Rs. 30,321 | Rs. 27,860 |
| iPhone 14 Pro | Rs. 31,077 | Rs. 28,616 | Rs. 34,101 | Rs. 31,640 |
| iPhone 14 Pro Max | Rs. 45,564 | Rs. 39,944 | Rs. 48,235 | Rs. 42,615 |
Old vs New Custom Values on iPhone 14 Series
These numbers were calculated based on the custom values shown below.
| Model | Old Custom Value (January 2026) | New Custom Value (April 2026) |
| Samsung Galaxy S23 | $210 | $275 |
| Samsung Galaxy S23+ | $290 | $350 |
| Samsung Galaxy S23 Ultra | $360 | $413 |




