The Directorate General of Customs Valuation Karachi has introduced revised customs values for the commercial import of 62 categories of used and refurbished branded mobile phones, a move aimed at aligning import duties and PTA Tax calculations with current international market prices.
The updated rates were notified through Valuation Ruling No. 2035 of 2026, issued on Monday. These new values apply to used mobile phones imported without accessories or original packaging, covering major brands including Apple, Samsung, Google Pixel, and OnePlus.
Customs officials explained that the previous valuation framework was more than 18 months old and no longer reflected global pricing trends. Since then, several new smartphone models have entered the market, while many older models have depreciated or reached the end of their lifecycle. This mismatch led to large gaps between declared import values and actual international prices, directly impacting duty and PTA Tax assessments.
To address this, customs authorities launched a fresh valuation exercise under Sections 25 and 25A of the Customs Act, 1969. Under the new ruling, customs duties and PTA Tax will be charged based on fixed values, regardless of the cosmetic condition or grading of the devices.
A key requirement under the revised rules is that imported used phones must have been activated at least six months before export to Pakistan. Importers must declare the activation date, which will be verified by customs officers during clearance.
For brands or models not listed, collectorates have been directed to determine values under Sections 25(5) and 25(6) of the Customs Act.
Customs Values of Used Apple iPhones (2026)
| Model | C&F Value (USD) |
|---|---|
| iPhone 15 Pro Max | 460 |
| iPhone 14 Pro | 290 |
| iPhone 13 | 170 |
| iPhone 12 | 120 |
| iPhone 11 | 95 |
| iPhone XR | 76 |
| iPhone 8 | 38 |
Customs Values of Used Samsung Phones
| Model | C&F Value (USD) |
|---|---|
| Galaxy S23 Ultra | 255 |
| Galaxy S22 5G | 80 |
| Galaxy S21 5G | 50 |
| Galaxy Note 20 Ultra | 115 |
| Galaxy Note 9 | 25 |
Google Pixel & OnePlus Customs Values
| Brand | Model | C&F Value (USD) |
|---|---|---|
| Pixel | Pixel 9 Pro XL | 260 |
| Pixel | Pixel 7 | 59 |
| OnePlus | OnePlus 12 | 184 |
| OnePlus | OnePlus 10 Pro | 65 |
Customs authorities said the valuation was finalized after stakeholder consultations, market surveys, and analysis of 90 days of import data. The revised framework is expected to reduce under-invoicing, improve revenue collection, and ensure fair PTA Tax enforcement on imported used mobile phones.
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