The Directorate General of Customs Valuation, Karachi, has issued revised customs values for the import of 62 brands of old and used mobile phones imported in commercial quantities without packing or accessories.
The updated valuation applies to multiple models from major brands including Apple, Sharp, Samsung, Google Pixel, and OnePlus.
According to Valuation Ruling No. 2076 of 2026, the new customs values will apply regardless of the grade or physical condition of the used mobile phones.
Apple
| S.No | Model | Value (US$) |
|---|---|---|
| 1 | iPhone 15 Pro Max | $505 |
| 2 | iPhone 15 Pro | $472 |
| 3 | iPhone 15 Plus | $390 |
| 4 | iPhone 15 | $378 |
| 5 | iPhone 14 Pro Max | $413 |
| 6 | iPhone 14 Pro | $350 |
| 7 | iPhone 14 | $275 |
| 8 | iPhone 13 Pro Max | $374 |
| 9 | iPhone 13 Pro | $293 |
| 10 | iPhone 13 | $225 |
| 11 | iPhone 12 Pro Max | $274 |
| 12 | iPhone 12 Pro | $222 |
| 13 | iPhone 12 | $156 |
| 14 | iPhone 11 Pro Max | $211 |
| 15 | iPhone 11 Pro | $160 |
| 16 | iPhone 11 | $133 |
| 17 | iPhone XS Max | $95 |
| 18 | iPhone XS | $75 |
| 19 | iPhone XR | $145 |
| 20 | iPhone X | $70 |
| 21 | iPhone 8 Plus | $78 |
| 22 | iPhone 8 | $45 |
| 23 | iPhone 7 Plus | $47 |
| 24 | iPhone 7 | $35 |
| 25 | iPhone SE (3rd Gen) | $73 |
| 26 | iPhone SE (2nd Gen) | $52 |
| 27 | iPhone SE | $47 |
Sharp
| Model | Value/US$ |
|---|---|
| Aquos R3 | $47 |
Samsung
| Model | Value/US$ |
|---|---|
| Galaxy S23 Ultra | $305 |
| Galaxy S23+ | $260 |
| Galaxy S23 | $250 |
| Galaxy S22 Ultra 5G | $260 |
| Galaxy S22+ 5G | $180 |
| Galaxy S22 5G | $130 |
| Galaxy S21+ 5G | $150 |
| Galaxy S21 5G | $110 |
| Galaxy S20+ | $94 |
| Galaxy S20 | $80 |
| Galaxy S10+ | $60 |
| Galaxy S10 | $54 |
| Galaxy S10e | $49 |
| Galaxy Note 20 Ultra | $145 |
| Galaxy Note 20 | $95 |
| Galaxy Note 10 | $60 |
| Galaxy Note 9 | $50 |
Google Pixel
| Model | Value/US$ |
|---|---|
| Pixel 9 Pro XL | $348 |
| Pixel 9 Pro | $290 |
| Pixel 9 | $215 |
| Pixel 8 Pro | $215 |
| Pixel 8a | $120 |
| Pixel 7 Pro | $175 |
| Pixel 7 | $105 |
| Pixel 6 Pro | $110 |
| Pixel 6 | $94 |
| Pixel 6a | $82 |
| Pixel 5 | $75 |
| Pixel 5a 5G | $70 |
OnePlus
| Model | Value |
|---|---|
| OnePlus 12 | 210 |
| OnePlus 12R | 176 |
| OnePlus 11 | 121 |
| OnePlus 10T | 90 |
| OnePlus 10 Pro | 113 |
Under the new rules, all old and 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 respective assessing officers of the concerned Collectorate.
For brands or models imported in commercial quantities but not specifically listed in the ruling, clearance Collectorates have been directed to assess customs values under Sections 25(5) and 25(6) of the Customs Act, 1969.
Previously, customs values for used mobile phones were determined under Valuation Ruling No. 2035/2026, which was later challenged before the Director General under Section 25D of the Customs Act. Through Order-in-Revision No. 05/2026 dated April 3, 2026, the earlier ruling was rescinded with specific directives.
The revision order accepted the petitioners’ argument that valuation data of similar goods under Section 25(6) had not been adequately considered. It also acknowledged importers’ concerns that international auction prices for certain brands were overlooked.
The Directorate was instructed to reassess the matter after granting both manufacturers and importers sufficient opportunity for hearings and to issue a fresh valuation ruling. Until then, the earlier ruling remained temporarily applicable.
A stakeholders’ meeting was subsequently held to determine updated customs values. Participants’ viewpoints were heard in detail, and stakeholders were requested to submit documentary evidence, including auction price data, to support their claims; however, such documentation was not provided.
For the revised valuation, the Directorate analyzed 90 days of import data, conducted market inquiries under Section 25(7) of the Customs Act, 1969, and examined available information in accordance with official procedures.
Following adjustments for profit margins, the C&F values of the subject goods were finalized under Section 25(7) of the Customs Act, 1969.
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stupid rules to fool the nation.
Pencho-d aap nay konsa in mein say phone khareed laina hai, Auqaat hai tumhari
First they make stupid rule and now making calculations on it
baitay Rules are first made then according to the situation and need they are modified or revoked.
ab tum apni hi misaal lay loo, tumharay paida honay par uncle aunty ka rule bilkul bakwas tha, malsa yeh hai yeh bhi to revoke nahin ho sakta, ab hum tumhari bakwas ko bardaasht kar rahay haina.
IMF se qarza lena choro sab se pehle warna aise hi chawlin marte rho ge
Edda toon Asad Umar (AFLATOON). Mubashar ali na howa Mubashar luqman hogia Macroeconomic parhana shuru kar di.
I can’t help but feel a sense of irony about this system though, in a way, the outcome wasn’t entirely unexpected. There are a couple of things that stand out regarding this news.
First, it was quite evident that PPP (major partner of Govt) had been making efforts to either eliminate this tax or at least significantly reduce it. Given that, the sudden increase raises questions. One possible explanation—though speculative—is that such a move might later be adjusted to accommodate political interests, making any reduction appear more impactful without creating a substantial difference overall.
At the same time, the rationale behind this decision isn’t entirely clear, which adds to the concern.
That said, rather than relying on such measures, the government should seriously explore more sustainable and thoughtful ways to generate revenue. Policies like additional taxes—especially those being considered on solar users through NEPRA—risk discouraging positive initiatives.
A more forward-looking approach that genuinely supports and eases the burden on the public would go a long way in building trust and stability.
Well there you go. Kindly show this to pta chairman and the senate.
Told you that this won’t be changed. The guy in charge is ex military , not a Telecommunication engineer or a tax expert.