FBR Reduces ‘PTA Tax’ for Major Imported Phone Brands
The updated valuation applies to multiple models from major brands including Apple
ISLAMABAD: (Web Desk)- The Directorate General of Customs Valuation, Karachi, has issued revised customs values for the import of 62 brands of old and used mobile phones imported in commercial quantities without packing or accessories.
The updated valuation applies to multiple models from major brands including Apple, Sharp, Samsung, Google Pixel, and OnePlus.
According to Valuation Ruling No. 2076 of 2026, issued on Thursday, the new customs values will apply regardless of the grade or physical condition of the used mobile phones.
Apple
| S.No | Model | Value (US$) |
|---|---|---|
| 1 | iPhone 15 Pro Max | $505 |
| 2 | iPhone 15 Pro | $472 |
| 3 | iPhone 15 Plus | $390 |
| 4 | iPhone 15 | $378 |
| 5 | iPhone 14 Pro Max | $413 |
| 6 | iPhone 14 Pro | $350 |
| 7 | iPhone 14 | $275 |
| 8 | iPhone 13 Pro Max | $374 |
| 9 | iPhone 13 Pro | $293 |
| 10 | iPhone 13 | $225 |
| 11 | iPhone 12 Pro Max | $274 |
| 12 | iPhone 12 Pro | $222 |
| 13 | iPhone 12 | $156 |
| 14 | iPhone 11 Pro Max | $211 |
| 15 | iPhone 11 Pro | $160 |
| 16 | iPhone 11 | $133 |
| 17 | iPhone XS Max | $95 |
| 18 | iPhone XS | $75 |
| 19 | iPhone XR | $145 |
| 20 | iPhone X | $70 |
| 21 | iPhone 8 Plus | $78 |
| 22 | iPhone 8 | $45 |
| 23 | iPhone 7 Plus | $47 |
| 24 | iPhone 7 | $35 |
| 25 | iPhone SE (3rd Gen) | $73 |
| 26 | iPhone SE (2nd Gen) | $52 |
| 27 | iPhone SE | $47 |
Sharp
| Model | Value/US$ |
|---|---|
| Aquos R3 | $47 |
Samsung
| Model | Value/US$ |
|---|---|
| Galaxy S23 Ultra | $305 |
| Galaxy S23+ | $260 |
| Galaxy S23 | $250 |
| Galaxy S22 Ultra 5G | $260 |
| Galaxy S22+ 5G | $180 |
| Galaxy S22 5G | $130 |
| Galaxy S21+ 5G | $150 |
| Galaxy S21 5G | $110 |
| Galaxy S20+ | $94 |
| Galaxy S20 | $80 |
| Galaxy S10+ | $60 |
| Galaxy S10 | $54 |
| Galaxy S10e | $49 |
| Galaxy Note 20 Ultra | $145 |
| Galaxy Note 20 | $95 |
| Galaxy Note 10 | $60 |
| Galaxy Note 9 | $50 |
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Google Pixel
| Model | Value/US$ |
|---|---|
| Pixel 9 Pro XL | $348 |
| Pixel 9 Pro | $290 |
| Pixel 9 | $215 |
| Pixel 8 Pro | $215 |
| Pixel 8a | $120 |
| Pixel 7 Pro | $175 |
| Pixel 7 | $105 |
| Pixel 6 Pro | $110 |
| Pixel 6 | $94 |
| Pixel 6a | $82 |
| Pixel 5 | $75 |
| Pixel 5a 5G | $70 |
OnePlus
| Model | Value |
|---|---|
| OnePlus 12 | 210 |
| OnePlus 12R | 176 |
| OnePlus 11 | 121 |
| OnePlus 10T | 90 |
| OnePlus 10 Pro | 113 |
Under the new rules, all old and used mobile phones must have been activated at least six months prior to export to Pakistan. Importers will be required to declare the activation period, which will be verified by the respective assessing officers of the concerned Collectorate.
For brands or models imported in commercial quantities but not specifically listed in the ruling, clearance Collectorates have been directed to assess customs values under Sections 25(5) and 25(6) of the Customs Act, 1969.
Previously, customs values for used mobile phones were determined under Valuation Ruling No. 2035/2026, which was later challenged before the Director General under Section 25D of the Customs Act. Through Order-in-Revision No. 05/2026 dated April 3, 2026, the earlier ruling was rescinded with specific directives.
The revision order accepted the petitioners’ argument that valuation data of similar goods under Section 25(6) had not been adequately considered. It also acknowledged importers’ concerns that international auction prices for certain brands were overlooked.
The Directorate was instructed to reassess the matter after granting both manufacturers and importers sufficient opportunity for hearings and to issue a fresh valuation ruling. Until then, the earlier ruling remained temporarily applicable.
A stakeholders’ meeting was subsequently held to determine updated customs values. Participants’ viewpoints were heard in detail, and stakeholders were requested to submit documentary evidence, including auction price data, to support their claims; however, such documentation was not provided.
For the revised valuation, the Directorate analyzed 90 days of import data, conducted market inquiries under Section 25(7) of the Customs Act, 1969, and examined available information in accordance with official procedures.
Following adjustments for profit margins, the C&F values of the subject goods were finalized under Section 25(7) of the Customs Act, 1969.
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