The Federal Board of Revenue (FBR) has officially revised the customs values for the import of old and used mobile phones. The Directorate General of Customs Valuation, Karachi, issued the Valuation Ruling yesterday, establishing new benchmarks for 62 different smartphone models.
This new ruling supersedes the previous directive issued in June 2024. According to the Directorate, the old values were over 18 months old and no longer reflected current international market conditions.
With the arrival of newer flagship series and the depreciation of older models, a comprehensive update was necessary.
Before checking the prices, importers must note the strict operational guidelines attached to this ruling:
The FBR determined these values after scrutinising import data from the last 90 days and conducting local market inquiries. Below is the complete list of all 62 devices covered by the ruling.
The ruling covers models ranging from the iPhone 7 up to the iPhone 15 Pro Max.
| S. No. | Model | Customs Value (US$/Piece) |
| 1 | Used iPhone 15 Pro Max | $460 |
| 2 | Used iPhone 15 Pro | $390 |
| 3 | Used iPhone 15 Plus | $320 |
| 4 | Used iPhone 15 | $310 |
| 5 | Used iPhone 14 Pro Max | $360 |
| 6 | Used iPhone 14 Pro | $290 |
| 7 | Used iPhone 14 | $210 |
| 8 | Used iPhone 13 Pro Max | $295 |
| 9 | Used iPhone 13 Pro | $225 |
| 10 | Used iPhone 13 | $170 |
| 11 | Used iPhone 12 Pro Max | $215 |
| 12 | Used iPhone 12 Pro | $155 |
| 13 | Used iPhone 12 | $120 |
| 14 | Used iPhone 11 Pro Max | $145 |
| 15 | Used iPhone 11 Pro | $125 |
| 16 | Used iPhone 11 | $95 |
| 17 | Used iPhone XS Max | $95 |
| 18 | Used iPhone XS | $66 |
| 19 | Used iPhone XR | $76 |
| 20 | Used iPhone X | $57 |
| 21 | Used iPhone 8 Plus | $47 |
| 22 | Used iPhone 8 | $38 |
| 23 | Used iPhone 7 Plus | $26 |
| 24 | Used iPhone 7 | $24 |
| 25 | Used iPhone SE 3 | $73 |
| 26 | Used iPhone SE 2 | $25 |
| 27 | Used iPhone SE | $25 |
| 28 | Used iPhone Aquos R3 | $25 |
Values have been determined for popular S-series and Note-series devices.
| S. No. | Model | Customs Value (US$/Piece) |
| 29 | Used Samsung Galaxy S23 Ultra | $255 |
| 30 | Used Samsung Galaxy S23+ | $160 |
| 31 | Used Samsung Galaxy S23 | $140 |
| 32 | Used Samsung Galaxy S22 Ultra 5G | $160 |
| 33 | Used Samsung Galaxy S22+ 5G | $75 |
| 34 | Used Samsung Galaxy S22 5G | $80 |
| 35 | Used Samsung Galaxy S21+ 5G | $69 |
| 36 | Used Samsung Galaxy S21 5G | $50 |
| 37 | Used Samsung Galaxy S20+ | $46 |
| 38 | Used Samsung Galaxy S20 | $41 |
| 39 | Used Samsung Galaxy S10+ | $25 |
| 40 | Used Samsung Galaxy S10 | $25 |
| 41 | Used Samsung Galaxy S10e | $25 |
| 42 | Used Samsung Galaxy Note 20 Ultra | $115 |
| 43 | Used Samsung Galaxy Note 20 | $59 |
| 44 | Used Samsung Galaxy Note 10 | $41 |
| 45 | Used Samsung Galaxy Note 9 | $25 |
The ruling now explicitly lists the latest Pixel 9 series.
| S. No. | Model | Customs Value (US$/Piece) |
| 46 | Used Google Pixel 9 Pro XL | $260 |
| 47 | Used Google Pixel 9 Pro | $195 |
| 48 | Used Google Pixel 9 | $150 |
| 49 | Used Google Pixel 8 Pro | $188 |
| 50 | Used Google Pixel 8a | $98 |
| 51 | Used Google Pixel 7 Pro | $119 |
| 52 | Used Google Pixel 7 | $59 |
| 53 | Used Google Pixel 6 Pro | $55 |
| 54 | Used Google Pixel 6 | $32 |
| 55 | Used Google Pixel 6a | $28 |
| 56 | Used Google Pixel 5 | $18 |
| 57 | Used Google Pixel 5a 5G | $18 |
| S. No. | Model | Customs Value (US$/Piece) |
| 58 | Used OnePlus 12 | $184 |
| 59 | Used OnePlus 12R | $105 |
| 60 | Used OnePlus 11 | $92 |
| 61 | Used OnePlus 10T | $60 |
| 62 | Used OnePlus 10 Pro | $65 |
For any brand or model imported in commercial quantity that is not specified in this list, Customs Collectorates will assess the value under Sections 25(5) and 25(6) of the Customs Act, 1969.
Furthermore, if the declared invoice value of a consignment is higher than the values listed above, the assessment will be made on that higher value.
This move is expected to streamline the assessment process and reduce disputes between importers and Customs authorities regarding the value of used gadgets.