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The Federal Board of Revenue (FBR) has revised customs values for 62 types of old and used mobile phones, including Apple, Samsung, and Google Pixel models. The move aims to align import duties with current international market prices and curb under-invoicing in the mobile phone sector.
The previous valuation ruling for used mobile phones was over 18 months old and no longer reflected actual market conditions. With several new models entering the market and older ones depreciating, FBR conducted a fresh valuation exercise under Sections 25 and 25A of the Customs Act, 1969.
Officials said multiple stakeholder meetings were held, and importers were invited to submit supporting documents. The Directorate General of Customs Valuation Karachi also reviewed 90 days of import data, conducted market surveys, and visited local markets to determine realistic values.
According to Valuation Ruling No. 2035 of 2026, customs duties and taxes will now be calculated based on the fixed values set by FBR, regardless of the physical condition or grade of the used phones.
Importers must ensure that phones were activated at least six months before export to Pakistan and declare the activation period, which will be verified by customs officers. For models not listed, values will be assessed using Sections 25(5), 25(6), and 25(7) of the Customs Act, allowing customs authorities to rely on market inquiries and transaction data to set fair prices.
Customs officials emphasize that the revised valuation will increase revenue collection, ensure transparency in imports, and prevent under-invoicing.
Industry insiders believe the new ruling will standardize used mobile phone imports, reduce disputes over declared values, and create a level playing field for all importers. By aligning customs valuations with global prices, the policy also helps consumers by discouraging the entry of unregulated or under-invoiced devices.
