Good news for iPhone users in Pakistan as customs authorities have introduced revised PTA tax and duty rates under a new valuation ruling for imported used mobile phones, covering several popular iPhone models. The updated policy is expected to regulate the market more effectively and ensure fair taxation on mobile imports.
The Directorate General of Customs Valuation (DGCV) has issued a fresh ruling to strengthen oversight on customs duties and curb the long-standing issue of under-invoicing. This step is aimed at preventing traders from declaring lower prices to reduce taxes. With stricter enforcement now in place, the used mobile phone business is likely to face tighter checks, signaling a tougher approach from customs officials against irregular import practices.
Under the updated PTA tax structure for 2026, several iPhone models have revised rates. Taxes for devices like the iPhone 11 Pro Max, 12 Pro Max, 14 Pro Max, 15 Pro, and 15 Pro Max have been adjusted, while the latest iPhone 17 series also carries separate taxes depending on registration through CNIC or passport. These new rates reflect current global market values and aim to bring consistency to customs assessments.
Issued as Valuation Ruling No. 2035 of 2026, the directive sets updated customs values for 62 used smartphone models from leading brands such as Apple, Samsung, Google Pixel, and OnePlus. Authorities explained that the previous system, which had been in place for over a year and a half, had become outdated due to rapid model releases and declining prices of older phones.
Acting under Sections 25 and 25A of the Customs Act, 1969, officials revised the values after identifying large gaps between declared import costs and actual international prices. For phones not specifically listed, customs officers now have the authority to determine appropriate valuations to ensure no shipment avoids the PTA tax.
The revised rates were finalized after analyzing 90 days of import records, conducting market surveys, and consulting industry stakeholders, ensuring a more transparent and accurate taxation system.
Also Read: Current PTA Tax Rates for iPhone 16 Series Revealed
