FBR announces new custom values for iPhones

KARACHI (Kashmir English): Karachi’s Directorate General of Customs Valuation has determined new customs values for the import of 62 types of old and used branded iPhones with the intention of aligning the duties charged with the prevailing international market prices.

To this end, the Directorate published Valuation Ruling No. 2035 of 2026 on the first working day of the week. The updated values will be relevant for the sale of second-hand smartphones without packaging or any accessories, which include iPhones, Samsung, and Google Pixel.

According to officials, the former valuation ruling could not be relied upon any longer as it was more than one and a half years old, and the current global market conditions had changed a lot.

The smartphone companies had introduced many new models, while a few of the older models had become extinct, and thus, the need for depreciation adjustments arose.

Consequently, customs officials undertook a new valuation exercise under Sections 25 and 25A of the Customs Act, 1969, after recognizing a considerable gap between the declared import prices and the actual international prices.

The new ruling means that customs duties and taxes will be based on the values set by Customs, irrespective of the quality or grading of the used phones.

To be eligible for the ruling, the imported used mobile phones must have been in use at least six months before their export to Pakistan.

Importers will need to inform the activation period, and this will be confirmed by the relevant assessing officers. For the brands or models that are not mentioned in the valuation table, the collectorates have been directed to undertake value determination under Sections 25(5) and 25(6) of the Customs Act.

Customs values of used Apple iPhones (2026)

Customs values of used Samsung mobile phones

Customs values of Google Pixel and OnePlus phones

Google Pixel

OnePlus