The Federal Board of Revenue (FBR) has updated the customs valuation regime for used mobile phones entering Pakistan, aiming to align duties and taxes with current global market values. On January 19, 2026, the Directorate General of Customs Valuation Karachi issued Valuation Ruling No. 2035 of 2026, revising the customs values for 62 models of old and used branded smartphones.
Starting now, customs officials will be using fixed values to calculate duties and PTA taxes on used phones that are imported without their original packaging or accessories. New custom values are affecting 4 types of popular smartphone brands like Apple, Samsung, Google Pixel, and OnePlus. It’s a significant update that replaces an older system that just couldn’t keep up with the fast-paced shifts in smartphone prices worldwide.
Customs officials pointed out that the old valuation list they were using was outdated, being more than 18 months old. This wasn’t cutting it anymore since many new smartphone models had come out, and older ones had lost value or were practically obsolete. As a result, there were big gaps between what people declared for imports and what those gadgets were actually worth on the market.
Here is the list of used mobile phone models with updated custom values.
Customs Values of Used Apple iPhones (2026)
| Models | Customs Value (C&F) US$/Piece |
|---|---|
| Used iPhone 15 Pro Max | 460 |
| Used iPhone 15 Pro | 390 |
| Used iPhone 15 Plus | 320 |
| Used iPhone 15 | 310 |
| Used iPhone 14 Pro Max | 360 |
| Used iPhone 14 Pro | 290 |
| Used iPhone 14 | 210 |
| Used iPhone 13 Pro Max | 295 |
| Used iPhone 13 Pro | 225 |
| Used iPhone 13 | 170 |
| Used iPhone 12 Pro Max | 215 |
| Used iPhone 12 Pro | 155 |
| Used iPhone 12 | 120 |
| Used iPhone 11 Pro Max | 145 |
| Used iPhone 11 Pro | 125 |
| Used iPhone 11 | 95 |
| Used iPhone XS Max | 95 |
| Used iPhone XS | 66 |
| Used iPhone XR | 76 |
| Used iPhone X | 57 |
| Used iPhone 8 Plus | 47 |
| Used iPhone 8 | 38 |
| Used iPhone 7 Plus | 26 |
| Used iPhone SE (3rd Gen) | 24 |
| Used iPhone SE (2nd Gen) | 25 |
| Used iPhone SE (1st Gen) | 25 |
Customs Values of Used Samsung Mobile Phones (2026)
| Models | Customs Value (C&F) US$/Piece |
|---|---|
| Used Galaxy S23 Ultra | 255 |
| Used Galaxy S23+ | 160 |
| Used Galaxy S23 | 140 |
| Used Galaxy S22 Ultra 5G | 160 |
| Used Galaxy S22+ 5G | 75 |
| Used Galaxy S22 5G | 80 |
| Used Galaxy S21+ 5G | 69 |
| Used Galaxy S21 5G | 50 |
| Used Galaxy S20+ | 46 |
| Used Galaxy S20 | 41 |
| Used Galaxy S10+ | 25 |
| Used Galaxy S10 | 25 |
| Used Galaxy S10e | 25 |
| Used Galaxy Note 20 Ultra | 115 |
| Used Galaxy Note 20 | 59 |
| Used Galaxy Note 10 | 41 |
| Used Galaxy Note 9 | 25 |
Customs Values of Google Pixel Phones (2026)
| Models | Customs Value (C&F) US$/Piece |
|---|---|
| Used Pixel 9 Pro XL | 260 |
| Used Pixel 9 Pro | 195 |
| Used Pixel 9 | 150 |
| Used Pixel 8 Pro | 188 |
| Used Pixel 8a | 98 |
| Used Pixel 7 Pro | 95 |
| Used Pixel 7 | 59 |
| Used Pixel 6 Pro | 55 |
| Used Pixel 6 | 32 |
| Used Pixel 6a | 28 |
| Used Pixel 5 | 18 |
| Used Pixel 5a 5G | 18 |
Customs Values of Used OnePlus Phones (2026)
| Models | Customs Value (C&F) US$/Piece |
|---|---|
| Used OnePlus 12 | 184 |
| Used OnePlus 12R | 105 |
| Used OnePlus 11 | 92 |
| Used OnePlus 10T | 60 |
| Used OnePlus 10 Pro | 65 |
To make the import process more transparent and tackle the issue of undervaluation, the Federal Board of Revenue (FBR) conducted a detailed review. This involved analyzing 90 days’ worth of import data, gathering insights from market surveys, and consulting with various stakeholders. Going forward, importers will need to specify the activation period of used devices. These devices must have been activated at least six months before being exported to Pakistan. This new requirement aims to enhance legitimacy and ensure accurate valuation at the ports.
Officials believe this move will help reduce valuation disputes, enhance revenue collection, and make duty assessments more predictable, benefiting both importers and regulatory authorities.
