Many consumers in Pakistan rely on high-end used flagship smartphones such as Apple iPhones, Samsung devices, and Google Pixel models. However, these phones have traditionally been subject to heavy taxes, making them expensive despite being pre-owned. Now, prices are expected to decline after the Federal Board of Revenue (FBR) revised customs valuation rates for imported used smartphones, directly reducing PTA registration costs and overall market prices.
The FBR has updated its valuation framework to ease the burden on both consumers and importers who have long struggled with high taxation. The Directorate General of Customs Valuation issued new rulings, including Valuation Ruling No. 2035/2026 in January 2026, which covered multiple smartphone models from major global brands such as Apple, Samsung, Google Pixel, and OnePlus. Another ruling, No. 2076/2026, further expanded these revised rates across all categories and conditions of used mobile devices.
Following these changes, the assessed import value of used smartphones has significantly decreased. Apple iPhones, which previously carried higher valuation rates, are now assessed between approximately $95 and $295 depending on their model and condition. Samsung devices have also seen notable reductions, with updated values ranging from around $40 to $255.
As a result, PTA registration fees have dropped considerably. For instance, registering an iPhone 15 Pro Max through a CNIC now costs roughly Rs50,604, reflecting a major reduction compared to previous tax levels. Similar relief has been extended to devices from Samsung, Google Pixel, and OnePlus, making them more accessible to buyers.
The revised valuation system took effect on January 16, 2026, and is expected to lower prices of imported used and refurbished phones across Pakistan. Experts believe this move will increase demand for second-hand smartphones as affordability improves.
These changes apply specifically to commercially imported used devices without original packaging, aiming to promote regulated import channels. Overall, the policy shift signals a step toward a more affordable smartphone market, especially ahead of Pakistan’s anticipated 5G expansion.
Also Read: Will Pakistan Lower the PTA Tax on Phones?
