Pakistan’s Federal Board of Revenue (FBR) has announced a major update to customs valuation rules for used mobile phones, a move that could lower costs for importers and local buyers. The Directorate General of Customs Valuation in Karachi recently issued Valuation Ruling No. 2035 of 2026, adjusting customs values for 62 types of used branded phones including Apple, Samsung, and Google Pixel models.
Under the new ruling, customs officials determined fresh values for used mobile phones imported in commercial quantities without packing or accessories. The revision was necessary because the previous valuation was more than a year and a half old and no longer reflected current international market prices.
Customs authorities explained that older models of used phones have significantly depreciated, making past valuation figures unrealistic and prone to frequent disputes between importers and tax authorities. The updated list includes popular Apple iPhone variants and many Samsung Galaxy models, along with Google Pixel devices that are widely traded in Pakistan’s used phone market.
Most importantly for consumers, the new values affect the Pakistan Telecommunication Authority (PTA) tax, which is calculated on customs valuation. By setting fixed and fair valuations, the FBR aims to reduce the total tax burden on imported used smartphones. This adjustment helps lower the overall landed cost and makes legal imports more affordable.
Customs officials also clarified an important condition: to qualify under the new valuation, used phones must have been activated at least six months before export to Pakistan. This rule helps prevent misuse, such as declaring new phones as used solely to benefit from lower tax rates, and enhances market transparency.
Market observers expect the update to affect pricing across the used smartphone market, especially for high-demand brands. Industry insiders told local outlets that iPhone and Galaxy devices’ prices in secondary markets could fall noticeably after the new valuations take effect, as lower import taxes eventually filter down to street pricing.
The ruling comes as Pakistan’s mobile sector continues to grow, with demand for both new and refurbished devices high among consumers seeking cost-effective options. Used phones often serve middle-income buyers and students seeking premium features without the steep price tag of brand new devices.
Previously, customs authorities have similarly revised values for new phone imports, including detailed valuations for iPhone models under separate valuation rulings to align with market trends.
By aligning customs values with real-world prices and tightening verification rules, Pakistan’s taxation system may now promote fairer trade practices, reduce grey imports, and improve compliance with import regulations.
