The Directorate General of Customs Valuation Karachi has announced revised customs values for used and refurbished mobile phones. The update covers 62 categories of branded devices. The move aims to bring import duties and PTA Tax calculations closer to current global market prices.
The new rates were issued under Valuation Ruling No. 2035 of 2026 on Monday. These values apply to commercial imports of used phones without accessories or original packaging. Major brands included are Apple, Samsung, Google Pixel, and OnePlus.
Customs officials said the previous valuation system was over 18 months old. It no longer reflected international price trends. During this period, many new smartphone models were launched. At the same time, older models lost value or exited the market. This created gaps between declared import prices and actual global values. These gaps directly affected duty and PTA Tax assessments.
To fix the issue, customs authorities started a fresh valuation exercise. This was done under Sections 25 and 25A of the Customs Act, 1969. Under the new ruling, customs duty and PTA Tax will now be charged on fixed values. The condition or grading of the phone will not affect the valuation.
A major condition has also been introduced for used phone imports. Devices must have been activated at least six months before export to Pakistan. Importers must declare the activation date. Customs officers will verify this information during clearance.
For brands or models not listed in the ruling, collectorates will assess values separately. These assessments will follow Sections 25(5) and 25(6) of the Customs Act.
Customs Values of Used Apple iPhones (2026)
| Model | C&F Value (USD) |
|---|---|
| iPhone 15 Pro Max | 460 |
| iPhone 14 Pro | 290 |
| iPhone 13 | 170 |
| iPhone 12 | 120 |
| iPhone 11 | 95 |
| iPhone XR | 76 |
| iPhone 8 | 38 |
Customs Values of Used Samsung Phones
| Model | C&F Value (USD) |
|---|---|
| Galaxy S23 Ultra | 255 |
| Galaxy S22 5G | 80 |
| Galaxy S21 5G | 50 |
| Galaxy Note 20 Ultra | 115 |
| Galaxy Note 9 | 25 |
Google Pixel & OnePlus Customs Values
| Brand | Model | C&F Value (USD) |
|---|---|---|
| Pixel | Pixel 9 Pro XL | 260 |
| Pixel | Pixel 7 | 59 |
| OnePlus | OnePlus 12 | 184 |
| OnePlus | OnePlus 10 Pro | 65 |
Customs authorities said the new valuation was finalized after market surveys and consultations. Ninety days of import data were also reviewed.
In other news read more about PTA Launches Initiative To Stop Mobile SIMs From Being Blocked While Abroad
Officials believe the revised system will curb under-invoicing, improve revenue collection, and ensure fair enforcement of PTA Tax on used mobile phone imports.
