In a move aimed at aligning import duties with prevailing global market prices, the Directorate General of Customs Valuation Karachi has revised customs values for 62 categories of used branded mobile phones, introducing a new valuation framework for commercial imports into Pakistan.
The revised rates were notified through Valuation Ruling No. 2035 of 2026, issued on January 19, 2026, and will apply to the import of used mobile phones without packaging or accessories. The updated valuation covers major international brands including Apple, Samsung, Google (Pixel series), and OnePlus.
Customs officials said the revision was necessary as the previous valuation ruling had remained in force for more than 18 months and no longer reflected international price trends. During this period, several new smartphone models were launched globally, while older devices depreciated sharply as they approached the end of their product life cycles.
According to Customs, the updated values were introduced after authorities observed wide discrepancies between declared import prices and actual international market rates. Under the new ruling, duties and taxes will be calculated strictly on the fixed customs values, irrespective of the physical condition, cosmetic grading, or usage level of the imported phones.
Importers will also be required to declare the activation period of used devices. As per the revised framework, phones must have been activated at least six months prior to export to Pakistan, a condition aimed at discouraging the import of near-new or improperly declared devices.
The valuation ruling provides model-specific customs values for a wide range of popular smartphones. Under the new schedule, a used iPhone 15 Pro Max has been valued at $460, while a used iPhone 13 Pro is priced at $225. Among Android devices, the Samsung Galaxy S23 Ultra has been fixed at $255, and the Google Pixel 9 Pro XL at $260.
Customs officials said the revised benchmarks were finalised following extensive consultations with stakeholders, a detailed analysis of 90 days of import data, and comprehensive market surveys to ensure accuracy and fairness.
Authorities believe the updated valuation system will help curb under-invoicing, enhance revenue collection, and improve transparency in the commercial import of used mobile phones, a segment that has long posed valuation and compliance challenges for Customs.
