The Federal Board of Revenue (Federal Board of Revenue) has issued revised customs valuation rates for imported used mobile phones, covering 62 brands including Apple, Samsung, Google Pixel, OnePlus, and Sharp. The new valuation ruling sets updated reference prices that will be used for calculating duties on commercial imports of second-hand smartphones in Pakistan.
The Directorate General of Customs Valuation, Karachi, notified Valuation Ruling No. 2076 of 2026, which standardizes import values regardless of device condition, packaging, or accessories.
Key Updated Phone Valuations
Apple iPhone Series (Selected Models)
- iPhone 15 Pro Max — $505
- iPhone 15 Pro — $472
- iPhone 15 Plus — $390
- iPhone 15 — $378
- iPhone 14 Pro Max — $413
- iPhone 14 Pro — $350
- iPhone 14 — $275
- iPhone 13 Pro Max — $374
- iPhone 13 Pro — $293
- iPhone 13 — $225
- iPhone 12 Pro Max — $274
- iPhone 12 Pro — $222
- iPhone 12 — $156
- iPhone 11 Pro Max — $211
- iPhone 11 Pro — $160
- iPhone 11 — $133
- iPhone XS Max — $95
- iPhone XS — $75
- iPhone XR — $145
- iPhone X — $70
- iPhone 8 Plus — $78
- iPhone 8 — $45
- iPhone 7 Plus — $47
- iPhone 7 — $35
- iPhone SE (3rd Gen) — $73
- iPhone SE (2nd Gen) — $52
- iPhone SE — $47
Samsung Galaxy Series (Selected Models)
- Galaxy S23 Ultra – $305
- Galaxy S23 – $250
- Galaxy S22 Ultra – $260
- Galaxy S21 – $110
- Galaxy S20 – $80
- Galaxy Note 20 – $95
- Galaxy S10 – $54
Google Pixel Series (Selected Models)
- Pixel 9 Pro XL – $348
- Pixel 9 – $215
- Pixel 8 Pro – $215
- Pixel 7 – $105
- Pixel 6 – $94
- Pixel 5 – $75
OnePlus Series (Selected Models)
- OnePlus 12 – $210
- OnePlus 12R – $176
- OnePlus 11 – $121
- OnePlus 10 Pro – $113
- OnePlus 10T – $90
Sharp
- Aquos R3 $47
Authorities have introduced new requirements for importers. All used mobile phones must be activated at least six months before export to Pakistan. Importers must declare activation details, which will be verified by customs officials during clearance.
Phones not listed in the valuation schedule will be assessed under Sections 25(5) and 25(6) of the Customs Act, 1969.
The revision replaces the earlier valuation ruling after legal and procedural review. Stakeholders had raised concerns regarding outdated pricing benchmarks and insufficient consideration of international market data. After review meetings and analysis of 90 days of import data, revised values were finalized under Section 25(7) of the Customs Act, 1969.
Officials say the updated framework aims to curb under-invoicing, improve transparency, and align customs valuation with current market trends.
