ISLAMABAD (Kashmir English): To provide relief to consumers facing high device costs, the Customs Valuation Department has slashed assessment rates for duties and taxes on commercially imported used mobile phones.
The new rates, established under Valuation Ruling No. 2035 of 2026, took effect on January 16, 2026.
Officials noted that the adjustment reflects a global decline in international prices for older models as they reach the end of their commercial life cycles.
Significant iPhone reductions
Used iPhone models saw the most dramatic cuts, with assessed values dropping between 32% and 81% compared to 2024 levels.
For example, the iPhone 12 Pro’s assessed value fell from $280 to $155, while the iPhone 12 Pro Max dropped from $340 to $215.
Fresh values were set for high-end used models, specifically the iPhone 14 and iPhone 15 series.
Other mobile phone brands
Assessment rates for Samsung, Google Pixel, and OnePlus remained largely stable or were formalised for the first time based on manufacturer trade-in benchmarks.
The ruling covers 62 different models across four major brands. By aligning valuations with current market trends, the government aims to lower the tax burden on importers, which is expected to translate into more affordable retail prices for used smartphone buyers.
Total charges on these devices include a flat fee of Rs250 per set, 18% sales tax, withholding tax, a handset levy, and regulatory duties, all of which are calculated based on these notified assessed values.
According to the officials, the new ruling covers 62 mobile phone models across four leading brands, either through revised values or first-time valuation.
They said the methodology relied on market inquiries, benchmarked against trade-in prices published on the official websites of manufacturers, including Samsung, Google and OnePlus.
The iPhone 13 was cut to $170 from $280, the iPhone 11 Pro Max to $145 from $245, and the iPhone XS Max to $95 from $150. The iPhone X was lowered to $57 from $75.
Even newer flagship models were revised downwards, with the iPhone 13 Pro Max reduced to $295 from $430, and the iPhone 13 Pro to $225 from $360.
