FBR Reduces Customs Values for Imported Used Mobile Phones in Pakistan
The Federal Board of Revenue (FBR), operating through its Directorate General of Customs Valuation, has announced a significant reduction in assessment values for commercially imported used and old mobile phones. This move is expected to provide potential relief to importers and consumers across Pakistan by aligning customs duties more closely with current international market trends.
Details of the New Valuation Ruling
The revised rates were officially issued under Valuation Ruling No. 2035 of 2026 and took effect on January 16, 2026. According to officials, this adjustment was prompted by a noticeable decline in global prices for older smartphone models, particularly iPhones, as they near the end of their commercial lifecycle. By updating these valuations, the FBR aims to ensure that customs assessments reflect prevailing market conditions, which could ultimately result in lower duties and reduced retail prices for consumers.
Scope and Impact on Various Phone Models
The ruling encompasses a total of 62 models from leading brands such as Apple, Samsung, Google Pixel, and OnePlus. It includes both revised valuations for existing models and first-time assessments for newer devices. Notably, Apple devices, especially used iPhones, have seen substantial reductions in their assessed values. In contrast, valuation rates for Samsung, Google Pixel, and OnePlus models have largely remained unchanged, indicating a targeted approach to address specific market segments.
Mobile phones imported into Pakistan are subject to a range of taxes and charges, including:
- A fixed levy per handset
- Sales tax
- Withholding tax
- Handset levy
- Regulatory duties
All these charges are calculated based on the assessed value, making this reduction particularly impactful for cost calculations.
Specific Valuation Changes and Examples
Compared to 2024, the valuation cuts on used iPhones range between 32% and 81%, representing a dramatic shift. For instance:
- The iPhone 12 Pro's assessed value has been lowered to $155 from $280.
- The iPhone 12 Pro Max now stands at $215, down from $340.
- Significant reductions were also applied to the iPhone 13 series, further easing import costs.
Additionally, the ruling sets assessment values for newer iPhone models for the first time, including:
- iPhone 15 Pro Max at $460
- iPhone 15 Pro at $390
- iPhone 15 at $310
For other brands, examples include Samsung's Galaxy S23 Ultra assessed at $255, Google Pixel 9 Pro XL at $260, and OnePlus 12 at $184.
Conditions and Application of the New Valuation
The new valuation applies specifically to used mobile phones that are imported commercially without boxes or accessories, regardless of their physical condition. To qualify, devices must have been activated at least six months prior to export, and importers are required to declare this activation period for verification purposes. For models not listed in the ruling, valuations will be determined under the relevant provisions of the Customs Act, ensuring a comprehensive framework for all imports.
This strategic update by the FBR is poised to influence the mobile phone market in Pakistan, potentially making used devices more affordable and accessible while supporting importers in a competitive global landscape.
