KARACHI, April 26, 2026 – Pakistan Customs has notified revised enhanced customs values for imported old and used Apple iPhones, a move that is expected to increase duty and tax payments at the import clearance stage and push up retail prices in the local market.
According to a valuation ruling issued by the Directorate of Customs Valuation, the revised rates apply to commercial imports of used and refurbished Apple smartphones. Officials said the adjustment was made after representations from local industry stakeholders, who argued that previous undervaluation practices were distorting the market and discouraging fair competition.
The customs authority noted that the valuation process considered objections from importers regarding international auction-based pricing data, but maintained that such benchmarks were not fully applicable under Section 25(6) of the Customs Act, 1969. The department added that where relevant comparative data is excluded, it must be done with documented justification.
Market participants say the revised valuation will directly increase calculated duties, sales tax, and regulatory duties at import stage, ultimately raising retail prices of used iPhones across Pakistan’s mobile phone markets.
Revised Customs Values (C&F USD per piece)
| S.No | Model | New Value (USD) | Old Value (USD) |
| 1 | Used iPhone 15 Pro Max | 505 | 460 |
| 2 | Used iPhone 15 Pro | 472 | 390 |
| 3 | Used iPhone 15 Plus | 390 | 320 |
| 4 | Used iPhone 15 | 378 | 310 |
| 5 | Used iPhone 14 Pro Max | 413 | 360 |
| 6 | Used iPhone 14 Pro | 350 | 290 |
| 7 | Used iPhone 15 | 275 | 210 |
| 8 | Used iPhone 13 Pro Max | 374 | 295 |
| 9 | Used iPhone 13 Pro | 293 | 225 |
| 10 | Used iPhone 13 | 225 | 170 |
| 11 | Used iPhone 12 Pro Max | 274 | 215 |
| 12 | Used iPhone 12 Pro | 222 | 155 |
| 13 | Used iPhone 12 | 156 | 120 |
| 14 | Used iPhone 11 Pro Max | 211 | 145 |
| 15 | Used iPhone 11 Pro | 160 | 125 |
| 16 | Used iPhone 11 | 133 | 95 |
| 17 | Used iPhone XS Max | 95 | 95 |
| 18 | Used iPhone XS | 73 | 66 |
| 19 | Used iPhone XR | 80 | 76 |
| 20 | Used iPhone X | 70 | 57 |
| 21 | Used iPhone 8 Plus | 78 | 47 |
| 22 | Used iPhone 8 | 45 | 38 |
| 23 | Used iPhone 7 Plus | 47 | 26 |
| 24 | Used iPhone 7 | 35 | 24 |
| 25 | Used iPhone SE 3 | 73 | 73 |
| 26 | Used iPhone SE 2 | 52 | 25 |
| 27 | Used iPhone SE | 47 | 25 |
| 28 | Used AQUOS R3 | 47 | 25 |
These revised values will be used by Pakistan Customs to calculate duties and taxes at the import stage, directly impacting final market prices.
Industry analysts said the upward revision in assessed customs values will significantly impact affordability of second-hand Apple devices, which remain widely popular in Pakistan due to lower purchasing power for new smartphones.
“Even modest increases in customs valuation translate into a noticeable jump in total landed cost,” a market analyst said, adding that grey-market prices are also likely to adjust upward in response.
Traders warned that higher import costs could further shrink the formal used smartphone market and encourage informal channels.
Disclaimer: The revised customs values are provisional and subject to confirmation from Pakistan Customs.