Pakistan’s Federal Board of Revenue (FBR), the authority that governs tax collection and regulation in the country, has set new import taxes/regulatory duties on mobile phones.
ProPakistani has obtained an internal document which shows a detailed breakdown of how import taxes are split between different price categories of smartphones. These also differ slightly from our previously reported figures, which were cited from a different source.
According to the document, import taxes on mobile phones are split between regulatory duty, sales tax, withholding tax, and mobile levy. Here is how it ranks between mobile phones of different monetary values (USD).
Note: Regulatory Duty = RD, Sales Tax = ST, Withholding Tax = WHT and Mobile Levy = ML.
- Up to $30: RD (Rs. 300), ST (Rs. 200), WHT (Rs. 100) ML (Rs. 100)
- $30 to $100: RD (Rs. 3,000), ST (Rs. 200), WHT (Rs. 100), ML (Rs. 200)
- $100 to $200: RD (Rs. 7,500), ST (Rs. 1,680), WHT (Rs. 930), ML (Rs. 600)
- $200 to $350: RD (Rs. 11,000), ST (17% of base USD value), WHT (Rs. 970), ML (Rs. 1,800)
- $350 to $500: RD (Rs. 15,000), ST (17% of base USD value), WHT (Rs. 5,000), ML (Rs. 4,000)
- $500 to $700: RD (Rs. 22,000), ST (17% of base USD value), WHT (Rs. 11,500), ML (Rs. 8,000)
- Above $700: RD (Rs. 22,000), ST (17% of base USD value), WHT (Rs. 11,500), ML (Rs. 16,000)
It also mentions that WHT is exempted for all imports under baggage, and customs duty is 0%. This means that if you bring a smartphone for personal use it will be exempt from WHT and customs duty, however, if you import them for sale, these are the taxes that will be applied on them.