Pakistan’s Directorate General of Customs Valuation Karachi has introduced updated pta taxes for the import of 62 types of used branded mobile phones. This adjustment aims to bring customs duties in line with current international market prices.
New Valuation Ruling Issued
On Monday, the directorate issued Valuation Ruling No. 2035 of 2026, which applies to the commercial import of used mobile phones without original packaging or accessories. The ruling covers major brands including Apple, Samsung, and Google Pixel.
Reasons for Revision
- The previous valuation was over 18 months old and no longer reflected global market trends.
- New smartphone models have entered the market, while older models have depreciated.
- Customs authorities identified significant differences between declared import values and actual international prices.
Consequently, a fresh valuation exercise was conducted under Sections 25 and 25A of the Customs Act, 1969.
Assessment Criteria and Requirements
Under the new ruling, customs duties and taxes will be calculated based on fixed values set by Customs, regardless of the phones’ physical condition or grade. To qualify, imported used phones must have been activated at least six months before being exported to Pakistan. Importers are required to declare the activation period, which will be verified by customs officers.
For brands or models not listed in the valuation table, customs collectorates will assess values under Sections 25(5) and 25(6) of the Customs Act.
Customs Values for Selected Models
Apple iPhones
- iPhone 15 Pro Max: $460
- iPhone 15 Pro: $390
- iPhone 15 Plus: $320
- iPhone 14 Pro Max: $360
- iPhone 13 Pro Max: $295
- iPhone 11: $95
- iPhone 7 Plus: $26
Samsung Phones
- Galaxy S23 Ultra: $255
- Galaxy S23+: $160
- Galaxy S22 Ultra 5G: $160
- Galaxy Note 20 Ultra: $115
- Galaxy S10+: $25
Google Pixel and OnePlus
- Pixel 9 Pro XL: $260
- Pixel 8a: $98
- OnePlus 12: $184
- OnePlus 11: $92
Consultation and Market Analysis
Customs officials held multiple meetings with stakeholders and invited importers to submit supporting documents. The directorate analyzed 90 days of import data, conducted market surveys, and visited local markets to determine actual selling prices. Due to inconsistencies in transaction values and comparable imports, customs relied on market inquiry under Section 25(7) to finalize the cost and freight (C&F) values, adjusting for margins and profits.
Expected Impact
The revised customs valuations are expected to reduce under-invoicing, enhance revenue collection, and increase transparency in the importation of used mobile phones.
