The Federal Board of Revenue has issued a new valuation ruling that effectively reduces the import taxes on several popular used flagship smartphones.
This update specifically targets the customs values of older models from Apple, Samsung, Google, and others, which directly determines the Pakistan Telecommunication Authority (PTA) registration tax.
The decision comes after a period of stagnant valuation rates that did not reflect the actual depreciation of these devices in the international secondary market.
According to the official Valuation Ruling No. 1892 of 2024 issued by the Directorate General of Customs Valuation, the revised prices are meant to curb smuggling and encourage legal imports through the mobile device administrative system.
By lowering the assessed value of handsets like the iPhone 12, iPhone 13, and various Galaxy S-series models, the FBR is making it more affordable for individuals to register phones brought from abroad under both the passport and CNIC categories.
Industry insiders indicate that the price adjustments are most significant for devices that are two to three generations old.
For example, the customs value for a used iPhone 13 Pro Max has been adjusted downward to better align with its current trading price in hubs like Dubai and the United States.
Here’s a list of the most common devices with reduced PTA Tax rates:
Apple iPhone Series (Used)
- iPhone 15 Pro Max – $505
- iPhone 15 Pro – $472
- iPhone 15 Plus – $390
- iPhone 15 – $378
- iPhone 14 Pro Max – $413
- iPhone 14 Pro – $350
- iPhone 14 – $275
- iPhone 13 Pro Max – $374
- iPhone 13 Pro – $293
- iPhone 13 – $225
- iPhone 12 Pro Max – $274
- iPhone 12 Pro – $222
- iPhone 12 – $156
- iPhone 11 Pro Max – $211
- iPhone 11 Pro – $160
- iPhone 11 – $133
- iPhone XS Max – $95
- iPhone XS – $75
- iPhone XR – $145
- iPhone X – $70
- iPhone 8 Plus – $78
- iPhone 8 – $45
- iPhone 7 Plus – $47
- iPhone 7 – $35
- iPhone SE (3rd Gen) – $73
- iPhone SE (2nd Gen) – $52
- iPhone SE – $47
- iPhone 8 – $45
Samsung Galaxy Series (Used)
- Galaxy S23 Ultra – $305
- Galaxy S23 – $250
- Galaxy S22 Ultra – $260
- Galaxy S21 – $110
- Galaxy S20 – $80
- Galaxy Note 20 – $95
- Galaxy S10 – $54
Google Pixel Series (Used)
- Pixel 9 Pro XL – $348
- Pixel 9 – $215
- Pixel 8 Pro – $215
- Pixel 7 – $105
- Pixel 6 – $94
- Pixel 5 – $75
OnePlus Series (Used)
- OnePlus 12 – $210
- OnePlus 12R – $176
- OnePlus 11 – $121
- OnePlus 10 Pro – $113
- OnePlus 10T – $90
A senior official within the FBR stated that the move is a response to long-standing complaints from commercial importers and individual users.
The official noted that:
“The previous valuation grades were outdated and led to an unfairly high tax burden on older tech that had lost more than half of its original market value.”
The new tax structure impacts the Google Pixel lineup as well, with the Pixel 6 and Pixel 7 series seeing a notable dip in registration costs.
Previously, these devices were often lumped into higher value brackets because of their flagship status at launch, but the new ruling provides a more granular breakdown of their current worth.
This change is expected to help the used phone market in Karachi and Lahore, where dealers have struggled with high inventory costs due to the steep PTA fees required to make the devices functional on local networks.
In a statement regarding the updated valuation list, a spokesperson for the FBR explained the logic behind the shift.
“Our primary objective is to ensure that the customs value of mobile phones remains consistent with the prevailing prices in the international market while protecting national revenue,” the spokesperson said.
This strategy is also intended to increase the number of devices entering the legal net, as the lower tax threshold makes it less attractive for users to seek out illegal software patches to bypass PTA blocks.
The difference in tax between the passport-based registration and the CNIC-based registration remains in place. Travelers who register their phones within sixty days of arrival using their passport will still enjoy a slightly lower rate compared to those using their national identity cards.
The actual reduction in PKR depends on the daily exchange rate, but the lowering of the dollar-denominated customs value provides a consistent buffer against currency volatility.
The FBR has also streamlined the valuation for newer used imports such as the iPhone 14 and 15 series. While these still command high taxes, the revised ruling acknowledges the standard second-hand depreciation that occurs within the first year of a device’s lifecycle.
This adjustment to reduce PTA Tax in Pakistan is part of a broader effort by the government to stabilize the tech sector and ensure that the mobile tax regime is both sustainable and realistic for the average consumer.
Local retailers suggest that the immediate impact will be felt in the resale value of PTA-approved units. As the cost to register a new import drops, the premium currently placed on already-approved used phones may see a slight correction.
This update applies strictly to used or refurbished imports and does not change the duty structure for brand-new, boxed units which continue to be taxed at the standard high-end flagship rates established earlier this year.
