The recent Valuation Ruling No. 2035/2026 sent waves of relief through the Pakistani tech community. It promises massive reductions in PTA taxes for used flagship phones. However, speaking exclusively to TechJuice, an FBR official has clarified a critical detail that changes everything for current users.
The massive tax relief is not retrospective.
According to FBR officials, the new reduced Customs Values (and the resulting lower PTA taxes) are strictly applicable only to mobile phones imported into Pakistan on or after January 16, 2026.
The “Jan 16” Catch
This clarification creates a distinct divide in the market:
- New Arrivals (Post-Jan 16): If you land in Pakistan today with a used flagship, you will benefit from the new lower tax rates. The system will automatically assess your device at the new, lower Customs Value.
- Existing Unregistered Phones (Pre-Jan 16): If you have a phone sitting in your drawer that entered the country before January 16, 2026, you are out of luck. These devices will be assessed at the old, higher rates because they were cleared or entered under the previous valuation regime.
Did FBR Miss a “Golden Opportunity”?
While the tax reduction for future imports is a welcome step, the decision to exclude older, already-imported devices can be sharply criticised.
Thousands of high-end phones currently sit unregistered in Pakistan because their owners cannot afford the exorbitant taxes (often exceeding Rs. 100k+). By refusing to apply these new rates retrospectively, the FBR has effectively locked these devices out of the legal system.
This appears to be a foolish policy decision. Had the FBR allowed all currently unregistered phones to pay the new, lower rates, it would have been a golden opportunity to bring thousands of users into the tax net overnight. Instead of generating volume-based revenue from willing taxpayers, the regulator has chosen to keep these devices in the “non-PTA” grey market, yielding zero revenue for the state.
Check The New Tax Rates
For those lucky enough to be bringing phones in now, the savings are substantial. We have compiled detailed tax breakdowns for all major brands based on the new 2026 Valuation Ruling.
- iPhone Users: The iPhone 15 Plus and iPhone 13 are the biggest winners in this update. Click here to check the New iPhone PTA Tax Rates.
- Samsung Users: Flagships like the S23 Ultra and S22 Ultra have seen massive drops, with some taxes falling to as low as Rs. 13,000. Click here to check the New Samsung PTA Tax Rates.
- Google Pixel Users: The Pixel 9 Pro and Pixel 8a are now incredibly cheap to register. Click here to check the New Google Pixel PTA Tax Rates.
The FBR has correctly identified that lower valuations are needed to discourage smuggling. However, by limiting this relief only to future imports, they have essentially told current non-PTA users that there is no path to legalisation for them. Unless this policy is reviewed to include existing devices, the government is leaving significant potential tax revenue on the table.
