Islamabad, January 19, 2026 – The Federal Board of Revenue (FBR) has issued new customs values for the assessment of duty and taxes on the import of old and used mobile phones, including popular models from Apple, Samsung, Google Pixel and OnePlus.
The updated values have been notified through Valuation Ruling No. 2035/2026, released by the Directorate General of Customs Valuation. This ruling supersedes Valuation Ruling No. 1893/2024 dated June 27, 2024, and will remain applicable until revised or rescinded under Section 25A of the Customs Act, 1969
Why FBR revised mobile phone values
According to the valuation ruling, the revision was necessary as the previous values were no longer aligned with international market prices. The Directorate conducted stakeholder meetings, analyzed 90 days of import data, and carried out market inquiries to determine realistic customs values for assessment purposes
The ruling applies to old and used mobile phones without packing and accessories, imported in commercial quantities.
Customs values of used Apple iPhones (2026)
| Model | Customs Value (C&F) US$/Piece |
| iPhone 15 Pro Max | 460 |
| iPhone 15 Pro | 390 |
| iPhone 15 Plus | 320 |
| iPhone 15 | 310 |
| iPhone 14 Pro Max | 360 |
| iPhone 14 Pro | 290 |
| iPhone 14 | 210 |
| iPhone 13 Pro Max | 295 |
| iPhone 13 Pro | 225 |
| iPhone 13 | 170 |
| iPhone 12 Pro Max | 215 |
| iPhone 12 Pro | 155 |
| iPhone 12 | 120 |
| iPhone 11 Pro Max | 145 |
| iPhone 11 Pro | 125 |
| iPhone 11 | 95 |
| iPhone XS Max | 95 |
| iPhone XS | 66 |
| iPhone XR | 76 |
| iPhone X | 57 |
| iPhone 8 Plus | 47 |
| iPhone 8 | 38 |
| iPhone 7 Plus | 26 |
| iPhone SE (3rd Gen) | 24 |
| iPhone SE (2nd Gen) | 25 |
| iPhone SE (1st Gen) | 25 |
Customs values of used Samsung mobile phones
| Model | Customs Value (C&F) US$/Piece |
| Galaxy S23 Ultra | 255 |
| Galaxy S23+ | 160 |
| Galaxy S23 | 140 |
| Galaxy S22 Ultra 5G | 160 |
| Galaxy S22+ 5G | 75 |
| Galaxy S22 5G | 80 |
| Galaxy S21+ 5G | 69 |
| Galaxy S21 5G | 50 |
| Galaxy S20+ | 46 |
| Galaxy S20 | 41 |
| Galaxy S10+ | 25 |
| Galaxy S10 | 25 |
| Galaxy S10e | 25 |
| Galaxy Note 20 Ultra | 115 |
| Galaxy Note 20 | 59 |
| Galaxy Note 10 | 41 |
| Galaxy Note 9 | 25 |
Customs values of Google Pixel and OnePlus phones
Google Pixel
| Model | Customs Value (C&F) US$/Piece |
| Pixel 9 Pro XL | 260 |
| Pixel 9 Pro | 195 |
| Pixel 9 | 150 |
| Pixel 8 Pro | 188 |
| Pixel 8a | 98 |
| Pixel 7 Pro | 95 |
| Pixel 7 | 59 |
| Pixel 6 Pro | 55 |
| Pixel 6 | 32 |
| Pixel 6a | 28 |
| Pixel 5 | 18 |
| Pixel 5a 5G | 18 |
OnePlus
| Model | Customs Value (C&F) US$/Piece |
| OnePlus 12 | 184 |
| OnePlus 12R | 105 |
| OnePlus 11 | 92 |
| OnePlus 10T | 60 |
| OnePlus 10 Pro | 65 |
Key conditions for importers
• All used mobile phones must have been activated at least six months prior to export to Pakistan.
• If the declared value or invoice value is higher than the customs value, assessment will be made on the higher value.
• For models not listed in the ruling, assessment will be carried out under Sections 25(5) and 25(6) of the Customs Act, 1969.
• In case of air shipments, the difference between air and sea freight will be added to the assessable value
The new valuation ruling is expected to directly impact the cost of imported used smartphones in Pakistan and provide clearer guidance to customs officials and importers for the year 2026.