ISLAMABAD (Kashmir English): The Federal Board of Revenue (FBR) has issued revised PTA tax for imported used mobile phones, covering 62 international brands including Apple, Samsung, Google Pixel, OnePlus, and Sharp.
The updated reference prices have been introduced through Valuation Ruling No. 2076 of 2026 by the Directorate General of Customs Valuation in Karachi.
The ruling standardizes import values for second-hand smartphones, regardless of their condition, packaging, or included accessories, to ensure uniform duty calculation.
Key Updated Valuations
Apple iPhone Series
| Model | Valuation ($) |
|---|---|
| iPhone 15 Pro Max | 505 |
| iPhone 15 Pro | 472 |
| iPhone 15 Plus | 390 |
| iPhone 15 | 378 |
| iPhone 14 Pro Max | 413 |
| iPhone 14 Pro | 350 |
| iPhone 14 | 275 |
| iPhone 13 Pro Max | 374 |
| iPhone 13 Pro | 293 |
| iPhone 13 | 225 |
| iPhone 12 Pro Max | 274 |
| iPhone 12 Pro | 222 |
| iPhone 12 | 156 |
| iPhone 11 Pro Max | 211 |
| iPhone 11 Pro | 160 |
| iPhone 11 | 133 |
Samsung Galaxy Series
| Model | Valuation ($) |
|---|---|
| Galaxy S23 Ultra | 305 |
| Galaxy S23 | 250 |
| Galaxy S22 Ultra | 260 |
| Galaxy S21 | 110 |
| Galaxy S20 | 80 |
Google Pixel Series
| Model | Valuation ($) |
|---|---|
| Pixel 9 Pro XL | 348 |
| Pixel 9 | 215 |
| Pixel 8 Pro | 215 |
| Pixel 7 | 105 |
| Pixel 6 | 94 |
OnePlus Series
| Model | Valuation ($) |
|---|---|
| OnePlus 12 | 210 |
| OnePlus 12R | 176 |
| OnePlus 11 | 121 |
| OnePlus 10 Pro | 113 |
Sharp
| Model | Valuation ($) |
|---|---|
| Aquos R3 | 47 |
New Import Conditions
Authorities have also introduced stricter compliance requirements for importers. All used mobile phones must have been activated at least six months before export to Pakistan. Importers will be required to declare activation details, which will be verified by customs officials during clearance.
Devices not listed in the valuation schedule will be assessed under relevant provisions of the Customs Act, 1969.
Policy Objective
The revised ruling replaces the previous valuation framework after a legal and procedural review. Officials stated that the update was based on stakeholder consultations and analysis of 90 days of import data, addressing concerns over outdated pricing benchmarks.
The new valuation system aims to curb under-invoicing, enhance transparency, and align customs duties with prevailing international market trends, ensuring a more accurate and fair import regime for used smartphones in Pakistan.
