Govt revises customs valuation for imported used mobile phones

The Federal Board of Revenue (FBR) has implemented a new valuation framework for imported used mobile phones, impacting 62 major brands, including industry leaders like Apple, Samsung, Google, and OnePlus. Under Valuation Ruling No. 2076 of 2026, the Directorate General of Customs Valuation in Karachi has established standardized reference prices to streamline duty calculations for second-hand commercial imports.

Updated Reference Values for Key Models

Customs duties will now be calculated based on the following fixed dollar valuations, regardless of the device’s physical state or the presence of original packaging.

Apple iPhone Series

iPhone 15 Pro Max: $505
iPhone 15 Pro: $472
iPhone 14 Pro Max: $413
iPhone 13 Pro Max: $374
iPhone 12 / 11: $156 / $133

Samsung & Google Pixel

Samsung Galaxy S23 Ultra: $305
Samsung Galaxy S22 Ultra: $260
Google Pixel 9 Pro XL: $348
Google Pixel 8 Pro: $215

OnePlus & Others

OnePlus 12: $210
OnePlus 11: $121
Sharp Aquos R3: $47

New Regulatory Requirements

To prevent the import of “grey market” or near-new devices under used classifications, the FBR has introduced strict eligibility criteria:

Activation Rule: All handsets must have been active on a network for at least six months prior to being exported to Pakistan.
Verification: Importers are required to provide proof of activation, which will be audited by customs officers during the clearance process.
Unlisted Devices: For models not explicitly mentioned in the new ruling, customs will determine value based on Sections 25(5) and 25(6) of the Customs Act, 1969.

Rationale for the Change

The previous valuation guidelines were scrapped following feedback from stakeholders who argued that earlier benchmarks did not reflect current global market shifts. By analyzing 90 days of recent import data and conducting a thorough legal review, the authorities finalized these rates under Section 25(7) of the Customs Act.

This overhaul is designed to eliminate under-invoicing, ensure a transparent clearance process, and better align the tax revenue system with the actual market value of pre-owned electronics.