title:FBR Valuation Ruling 2035 2026 Used Smartphones Customs ValuesReduction Pakistan
ISLAMABAD: The Directorate General of Customs Valuation Karachi issuedValuation Ruling No. 2035 of 2026 on January 19, 2026, establishing fixedcustoms values for 62 models of old and used branded mobile phones. Thisruling addresses discrepancies between previously declared import valuesand actual global market prices for second-hand devices. It appliesexclusively to commercial imports lacking packing and accessories, withdevices required to have been activated at least six months before exportto Pakistan. The adjustment standardizes assessments irrespective ofphysical condition or grade, promoting uniformity and transparency incustoms procedures.
The ruling encompasses a comprehensive selection of premium models acrossleading brands. Apple models include 27 variants, ranging from the latestiPhone 15 series, such as the iPhone 15 Pro Max valued at 460 US dollars,to older entries like the iPhone SE (1st and 2nd generations) at 25 USdollars each. Samsung covers flagship series from the Galaxy S23 Ultra at255 US dollars down to models like the Galaxy Note 9 and S10 series. GooglePixel contributes 12 models, including the Pixel 9 Pro XL at approximately260 US dollars and extending to the Pixel 5a 5G. OnePlus adds five devices,with examples such as the OnePlus 12 assessed at 184 US dollars. Thesefixed C&F values form the basis for duty calculations.
For Apple devices, the reductions are particularly pronounced in high-endsegments. The iPhone 15 Pro Max, previously valued around 1,300 US dollarsfor certain configurations, now stands at 460 US dollars, representing adecline of over 60 percent in assessable value. Similarly, models like theiPhone 15 Pro and iPhone 14 Pro Max have seen comparable downwardadjustments, though exact prior figures varied. Lower-tier models,including the iPhone 13 series and iPhone 11, receive values in the rangeof 200 to 95 US dollars, facilitating affordability for mid-range usedimports. This revision aligns with depreciated resale prices observed ininternational markets.
Samsung flagships exhibit similar sharp reductions. The Galaxy S23 Ultra,formerly assessed above 1,000 US dollars, is now fixed at 255 US dollars, areduction exceeding 70 percent in many cases. Other S-series models, suchas the S22 Ultra and S21 series, along with Note variants like the Note 20Ultra down to Note 9, feature proportionally lowered values reflectingmarket depreciation. These changes ensure that customs duties correspondmore accurately to realistic import economics, discouraging under-invoicingand informal entry channels.
Google Pixel models also benefit from the update. The Pixel 9 Pro XLcarries a value of 260 US dollars, with the series extending to oldermodels like the Pixel 5a 5G at lower figures. This inclusion addresses thegrowing popularity of Pixel devices among users seeking clean Androidexperiences. OnePlus models, including recent flagships, are valuedmodestly, such as 184 US dollars for the OnePlus 12, supporting competitivepositioning in the used market segment. Overall, the ruling covers diverseprice tiers to encompass a broad spectrum of imported used smartphones.
The financial impact on PTA registration is direct and significant. Taxescomprise customs duty, sales tax, income tax, and mobile device leviescalculated on the customs value. For the iPhone 15 Pro Max at 460 USdollars (approximately 128,788 Pakistani rupees at prevailing rates),passport-based registration incurs about 39,693 Pakistani rupees, whileCNIC-based registration requires roughly 45,313 Pakistani rupees. Thesefigures represent substantial savings compared to prior higher valuations,where taxes could exceed double or more for equivalent models.
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Likewise, the Samsung Galaxy S23 Ultra at 255 US dollars (around 71,300Pakistani rupees) results in passport registration taxes of approximately24,336 Pakistani rupees and CNIC-based at 26,596 Pakistani rupees. Forother models, such as an iPhone 15 series base variant or mid-range Samsungdevices, taxes fall correspondingly lower, often in the 20,000 to 35,000Pakistani rupees range depending on registration method. Passportregistration typically attracts a 50 percent effective rate relative toCNIC, providing additional relief for travelers.
This policy adjustment stems from a valuation exercise under Sections 25and 25A of the Customs Act, 1969, initiated due to observed variances inimport declarations. By establishing fixed, realistic values, the FederalBoard of Revenue enhances compliance with the Device Identification,Registration and Blocking System (DIRBS), reduces smuggling incentives, andstreamlines customs clearance. The measure supports consumers facing highnew device costs amid economic pressures, enabling greater access toadvanced technology through formal imports.
Industry analysis indicates that the ruling could stimulate legitimate usedphone trade, benefiting overseas Pakistanis who frequently bring devicesfrom abroad. With global used smartphone markets expanding, Pakistan’saligned framework fosters fairness and revenue integrity. While notaltering statutory tax rates, the lowered base achieves effectivereductions, offering tangible relief. Importers and users are advised toverify current exchange rates and consult official PTA calculators forprecise liabilities, as minor variations may occur.
The initiative reflects ongoing governmental efforts to modernize importregulations in response to technological and market dynamics. As valuationsremain subject to periodic review, stakeholders anticipate furtheradjustments to maintain equilibrium between revenue objectives and consumeraccessibility.
Source:https://download1.fbr.gov.pk/VALUATIONS/20261191314224474VR2035-Old&UsedMobilePhone.pdf