The Federal Board of Revenue (FBR) has drastically increased the customs valuation on imported used mobile phones. Consequently, taxes on 62 smartphone models will surge. The Directorate General of Customs Valuation issued Valuation Ruling No. 2070 of 2026 yesterday, April 23. This new document officially replaces January’s Ruling No. 2035.
Interestingly, this move directly contradicts recent government promises. Just last week, senior FBR officials assured a National Assembly parliamentary committee that the upcoming budget would reduce mobile phone rates. However, the newly issued ruling tells a different story.
FBR Hikes Customs Valuation: Strict Import Rules & Market Impact
The revised values apply specifically to old and used mobile phones. Furthermore, these devices must arrive in commercial quantities without original packaging or accessories. Before export, users must have activated these phones for at least six months. Therefore, importers must declare this activation period clearly. Afterward, customs officials will verify the provided details.
Moreover, the FBR has laid out strict valuation overrides. If an importer declares an invoice price higher than the newly set customs valuation, authorities will collect taxes on the higher amount. Additionally, for air shipments, officials will calculate the freight difference between air and sea transport and add it to the final valuation. Meanwhile, the Customs Act of 1969 will determine the value for any unlisted smartphone models.
This policy shift directly follows a massive spike in handset imports. During the first nine months of the current fiscal year, imports grew by 27.84%. Overall, they reached $1.444 billion, compared to $1.129 billion during the same period last year.
Massive Hikes in Customs Valuation for Samsung & Google Pixel
Samsung and Google Pixel devices experienced the sharpest upward revisions. In fact, some older Google Pixel models saw valuations skyrocket by nearly 194%. The FBR specifically targeted the resale market for used Pixel devices.
Similarly, older premium Samsung phones faced massive 140% jumps. However, the flagship Galaxy S23 Ultra experienced a modest 19.61% increase. This pattern indicates that the January ruling significantly undervalued older non-flagship Samsung models.
Meanwhile, Apple devices recorded steady but moderate increases. The FBR mainly targeted older and mid-range iPhones. For instance, the iPhone SE 2 jumped by 108%. Conversely, the flagship iPhone 15 Pro Max only rose by 9.78%. The iPhone XS Max and SE 3 saw no changes at all. Finally, OnePlus devices faced targeted increases, especially for secondary flagship variants like the 12R.
Complete Customs Valuation Breakdown for All 62 Models
Below is the complete, updated list of all 62 mobile phones affected by Valuation Ruling No. 2070.
Apple Devices:
| Model | Old Valuation | New Valuation | Change (%) |
|---|---|---|---|
| iPhone 15 Pro Max | $460 | $505 | 9.78% |
| iPhone 15 Pro | $390 | $472 | 21.03% |
| iPhone 15 Plus | $320 | $390 | 21.88% |
| iPhone 15 | $310 | $378 | 21.94% |
| iPhone 14 Pro Max | $360 | $413 | 14.72% |
| iPhone 14 Pro | $290 | $350 | 20.69% |
| iPhone 14 | $210 | $275 | 30.95% |
| iPhone 13 Pro Max | $295 | $374 | 26.78% |
| iPhone 13 Pro | $225 | $293 | 30.22% |
| iPhone 13 | $170 | $225 | 32.35% |
| iPhone 12 Pro Max | $215 | $274 | 27.44% |
| iPhone 12 Pro | $155 | $222 | 43.23% |
| iPhone 12 | $120 | $156 | 30.00% |
| iPhone 11 Pro Max | $145 | $211 | 45.52% |
| iPhone 11 Pro | $125 | $160 | 28.00% |
| iPhone 11 | $95 | $133 | 40.00% |
| iPhone XS Max | $95 | $95 | 0.00% |
| iPhone XS | $66 | $73 | 10.61% |
| iPhone XR | $76 | $80 | 5.26% |
| iPhone X | $57 | $70 | 22.81% |
| iPhone 8 Plus | $47 | $78 | 65.96% |
| iPhone 8 | $38 | $45 | 18.42% |
| iPhone 7 Plus | $26 | $47 | 80.77% |
| iPhone 7 | $24 | $35 | 45.83% |
| iPhone SE 3 | $73 | $73 | 0.00% |
| iPhone SE 2 | $25 | $52 | 108.00% |
| iPhone SE | $25 | $47 | 88.00% |
Samsung Devices:
| Model | Old Valuation | New Valuation | Change (%) |
|---|---|---|---|
| S23 Ultra | $255 | $305 | 19.61% |
| S23+ | $160 | $260 | 62.50% |
| S23 | $140 | $250 | 78.57% |
| S22 Ultra 5G | $160 | $260 | 62.50% |
| S22+ 5G | $75 | $180 | 140.00% |
| S22 5G | $80 | $130 | 62.50% |
| S21+ 5G | $69 | $150 | 117.39% |
| S21 5G | $50 | $110 | 120.00% |
| S20+ | $46 | $94 | 104.35% |
| S20 | $41 | $75 | 82.93% |
| S10+ | $25 | $60 | 140.00% |
| S10 | $25 | $54 | 116.00% |
| S10e | $25 | $49 | 96.00% |
| Note 20 Ultra | $115 | $145 | 26.09% |
| Note 20 | $59 | $95 | 61.02% |
| Note 10 | $41 | $60 | 46.34% |
| Note 9 | $25 | $50 | 100.00% |
Google Pixel Devices:
| Model | Old Valuation | New Valuation | Change (%) |
|---|---|---|---|
| Pixel 9 Pro XL | $260 | $348 | 33.85% |
| Pixel 9 Pro | $195 | $290 | 48.72% |
| Pixel 9 | $150 | $215 | 43.33% |
| Pixel 8 Pro | $188 | $215 | 14.36% |
| Pixel 8A | $98 | $120 | 22.45% |
| Pixel 7 Pro | $119 | $145 | 21.85% |
| Pixel 7 | $59 | $105 | 77.97% |
| Pixel 6 Pro | $55 | $110 | 100.00% |
| Pixel 6 | $32 | $94 | 193.75% |
| Pixel 6A | $28 | $82 | 192.86% |
| Pixel 5 | $18 | $47 | 161.11% |
| Pixel 5A 5G | $18 | $47 | 161.11% |
OnePlus & Other Devices:
| Brand | Model | Old Valuation | New Valuation | Change (%) |
|---|---|---|---|---|
| OnePlus | OnePlus 12 | $184 | $211 | 14.67% |
| OnePlus | OnePlus 12R | $105 | $176 | 67.62% |
| OnePlus | OnePlus 11 | $92 | $121 | 31.52% |
| OnePlus | OnePlus 10T | $60 | $90 | 50.00% |
| OnePlus | OnePlus 10 Pro | $65 | $113 | 73.85% |
| Sharp | Aquos R3 | $25 | $47 | 88.00% |
