FBR Announces Massive Decrease in ‘PTA Tax’ for 4 Imported Phone Brands

The Directorate General of Customs Valuation Karachi has fixed new customs values for the import of 62 types of old and used branded mobile phones, aiming to align duties with prevailing international market prices.

In this regard, the directorate issued Valuation Ruling No. 2035 of 2026 on Monday.

The revised values will apply to the commercial import of used mobile phones without packing or accessories, covering brands such as Apple, Samsung, and Google Pixel.

Officials said the previous valuation ruling was more than one and a half years old and no longer reflected current global market conditions. Several new smartphone models had entered the market, while a number of older models had reached their end of life, requiring depreciation adjustments.

As a result, customs authorities initiated a fresh valuation exercise under Sections 25 and 25A of the Customs Act, 1969, after identifying wide differences between declared import values and actual international prices.

Under the new ruling, customs duties and taxes will be assessed on the fixed values specified by Customs, regardless of the physical condition or grade of the used phones.

To qualify under the ruling, imported used mobile phones must have been activated at least six months prior to export to Pakistan. Importers will be required to declare the activation period, which will be verified by the concerned assessing officers.

For brands or models not listed in the valuation table, collectorates have been instructed to assess values under Sections 25(5) and 25(6) of the Customs Act.

Customs values of used Apple iPhones (2026)

Customs values of used Samsung mobile phones

Customs values of Google Pixel and OnePlus phones

Google Pixel

OnePlus

Customs officials said multiple meetings were held with stakeholders during the valuation process, and importers were invited to submit documents to support their claims.

The directorate reviewed 90 days of import data, conducted market surveys, and visited local markets to assess actual selling prices. Since transaction values and comparable import data showed inconsistencies, customs authorities relied on market inquiry under Section 25(7) to determine final C&F values after adjusting margins and profits.

The revised valuation is expected to curb under-invoicing, improve revenue collection, and bring greater transparency to the import of used mobile phones.