KARACHI, April 22, 2026 — The Federal Board of Revenue (FBR) has notified revised customs values for old and used imported mobile phones, aiming to align duty assessment with prevailing international market trends and address stakeholder concerns.
The Directorate General of Customs Valuation issued Valuation Ruling No. 2070/2026, superseding the earlier Valuation Ruling No. 2035/2026 dated January 16, 2026. The updated ruling covers a wide range of popular brands including Apple, Samsung, Google Pixel and OnePlus, and will be used to determine duties and taxes at the import stage for commercial consignments.
Background and Revision Process
The previous valuation ruling was challenged by both manufacturers and importers under Section 25D of the Customs Act, 1969. The Director General, through an order dated April 3, 2026, rescinded the earlier ruling, directing authorities to reconsider valuation methods, including the use of similar goods data and international auction prices.
Following consultations with stakeholders and a fresh market inquiry, the customs values were re-determined under Section 25(7) of the Customs Act after transaction and comparable value methods were found inapplicable due to inconsistent declared values.
Key Changes in Customs Values
The revised ruling reflects noticeable adjustments across most smartphone models, particularly high-end devices.
Comparative Table of Selected Models (US$/Piece)
| Brand | Model | Old Value (2035/2026) | New Value (2070/2026) | Change |
| Apple | iPhone 15 Pro Max | 460 | 505 | +45 |
| Apple | iPhone 15 Pro | 390 | 472 | +82 |
| Apple | iPhone 14 Pro Max | 360 | 413 | +53 |
| Apple | iPhone 13 Pro Max | 295 | 374 | +79 |
| Apple | iPhone 12 | 120 | 156 | +36 |
| Samsung | Galaxy S23 Ultra | 255 | 305 | +50 |
| Samsung | Galaxy S23 | 140 | 250 | +110 |
| Samsung | Galaxy S22 | 80 | 130 | +50 |
| Samsung | Galaxy S21 | 50 | 110 | +60 |
| Pixel 9 Pro XL | 260 | 348 | +88 | |
| Pixel 8 Pro | 188 | 215 | +27 | |
| Pixel 7 | 59 | 105 | +46 | |
| OnePlus | OnePlus 12 | 184 | 221 | +37 |
| OnePlus | OnePlus 11 | 92 | 121 | +29 |
Source: Valuation Rulings 2035/2026 and 2070/2026
Key Provisions
• The new values apply to used mobile phones imported without packaging and accessories in commercial quantities.
• Devices must have been activated at least six months prior to export to Pakistan.
• If the declared invoice value exceeds the notified customs value, the higher value will be used for duty assessment.
• For models not listed, valuation will be determined under Sections 25(5) and 25(6) of the Customs Act.
Market Impact
Industry analysts believe the upward revision in customs values will likely increase the tax burden on importers of used smartphones, potentially pushing retail prices higher in the local market. However, the FBR maintains that the revision ensures transparency and minimizes under-invoicing by aligning values with actual market conditions.
The ruling has been circulated to all customs collectorates for immediate implementation.