FBR Customs Values Used Phones – New iPhone Samsung Rates, The Federal Board of Revenue (FBR) has revised customs values for importing 62 types of old and used mobile phones in Pakistan, setting fixed duties for popular models from Apple iPhone, Samsung Galaxy, Google Pixel, and OnePlus. Valuation Ruling No. 2035/2026 addresses under-invoicing and aligns with 2026 international resale prices.
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Key Requirement: 6-Month Activation Rule:
Imported used phones must have been activated at least 6 months before export to Pakistan, verified during customs clearance. This prevents nearly-new devices from being declared as used. The ruling covers commercial imports without original packing/accessories only.
FBR Customs Values Used Phones:
iPhone PTA Tax 2026 (C&F US$/Piece):
| Model | Customs Value |
|---|---|
| iPhone 15 Pro Max | $460 |
| iPhone 15 Pro | $390 |
| iPhone 15 Plus | $320 |
| iPhone 15 | $310 |
| iPhone 14 Pro Max | $360 |
Used Samsung Galaxy Customs Values 2026:
| Model | Customs Value |
|---|---|
| Galaxy S23 Ultra | $255 |
| Galaxy S23+ | $160 |
| Galaxy S23 | $140 |
| Galaxy S22 Ultra 5G | $160 |
| Galaxy S21 5G | $50 |
-
OnePlus 12: $184
-
OnePlus 12R: $105
-
OnePlus 11: $92
-
Multiple Pixel models also covered
Why FBR Updated Used Phone Customs Values:
After 18 months, old valuations mismatched global prices due to new models, depreciation, and market surveys across Pakistani cities. FBR analyzed 90-day import data, stakeholder input, and local market prices under Customs Act Sections 25/25A.
