Importers and mobile phone buyers in Pakistan have received an important update as the Federal Board of Revenue (FBR) has released a new customs valuation list for imported mobile phones. The revision directly affects duty calculations on used and older smartphones and is expected to influence retail prices in the coming months.
This update explains what has changed, which phones are affected, how the new values work, and what importers and buyers should understand before making decisions.
What Is the New FBR Customs Valuation Update
The FBR, through its Directorate General of Customs Valuation, has revised the customs assessment values for commercially imported used and old mobile phones. The updated values were notified under Valuation Ruling No. 2035 of 2026 and became effective from January 16, 2026.
Customs valuation is the base on which duties and taxes are calculated, so any reduction in assessed value can lower the overall tax burden on imported devices.
Why FBR Revised Mobile Phone Values
According to officials, the revision was made after observing a global decline in prices of older smartphones, particularly Apple iPhones nearing the end of their commercial life cycle.
The goal of the update is to:
-
Align customs values with international market prices
-
Avoid overvaluation of older devices
-
Bring realism into duty assessment
-
Reduce disputes between importers and customs authorities
This adjustment reflects changing global demand and resale values.
Which Mobile Phone Brands and Models Are Covered
The new valuation ruling covers 62 mobile phone models from major international brands.
Included Brands
-
Apple (iPhone)
-
Samsung
-
Google Pixel
-
OnePlus
While all brands are listed, the largest valuation reductions apply to used iPhones, whereas values for Samsung, Pixel, and OnePlus models have seen little or no change in most cases.
Major Reduction in Customs Values for Used iPhones
Used iPhones have received the most significant relief under the new valuation list.
Examples of Revised iPhone Values
-
iPhone 12 Pro: reduced to $155 (previously $280)
-
iPhone 12 Pro Max: reduced to $215 (previously $340)
-
iPhone 13 series: multiple models saw notable reductions
Overall, compared to 2024, valuation cuts for used iPhones range from around 32% to as high as 81%, depending on the model.
These reductions directly affect duty amounts, as all taxes are calculated on the assessed value.
Assessment of Newer iPhone Models for the First Time
For the first time, FBR has also set customs values for newer iPhone models, providing clarity for importers.
Newly Assessed iPhone Models
-
iPhone 15 Pro Max: $460
-
iPhone 15 Pro: $390
-
iPhone 15: $310
Previously, the absence of fixed values often caused valuation disputes during clearance.
Customs Values for Other Popular Smartphones
While reductions were mainly focused on Apple devices, FBR has also listed values for selected models from other brands.
Selected Examples
-
Samsung Galaxy S23 Ultra: $255
-
Google Pixel 9 Pro XL: $260
-
OnePlus 12: $184
In most of these cases, values remained closer to previous assessments, indicating stable international pricing.
Which Imported Phones Does the New Valuation Apply To
The revised customs values apply strictly to:
-
Used mobile phones
-
Imported commercially
-
Devices without box or accessories
-
Phones activated at least six months before export
Importers must declare the activation period, which customs authorities may verify during clearance.
How Mobile Phone Taxes Are Calculated
It is important to understand that customs valuation is only the starting point for taxation.
Mobile phone imports in Pakistan are subject to:
-
Customs duty
-
Sales tax
-
Withholding tax
-
Fixed handset levy
-
Regulatory duties
All of these charges are calculated based on the assessed customs value, which means lower valuation can reduce the final tax amount—but does not remove taxes entirely.
What Happens If a Phone Model Is Not Listed
If a specific mobile phone model is not included in the valuation ruling, customs authorities will determine its value under the relevant provisions of the Customs Act.
This usually involves:
-
Market price comparison
-
Reference to similar models
-
Customs assessment discretion
Importers are advised to maintain proper documentation to avoid delays.
What This Means for Importers and Buyers
For importers, the revised valuation offers clearer assessment rules and potential cost relief, especially for older iPhones. For consumers, the impact may be gradual.
Key Takeaways
-
Duty burden on used iPhones may decrease
-
Retail prices could soften, but not immediately
-
Taxes still apply even with reduced values
-
Newer models now have defined assessment benchmarks
Actual price changes depend on exchange rates, taxes, and market competition.
Conclusion
The release of the new customs value list for imported mobile phones by FBR marks an important adjustment in Pakistan’s import framework. By revising values in line with global market trends—especially for used iPhones—the government has addressed long-standing valuation concerns while maintaining regulatory control.
Importers should review the updated valuation carefully, and buyers should remain realistic about price expectations. While this move brings some relief, final phone prices will continue to depend on overall tax structure and market conditions rather than valuation alone.
