3 min read
The Directorate General of Customs Valuation Karachi has officially released the new Valuation Ruling. The ruling, issued this week, drastically changes how taxes are calculated for imported used mobile phones. Previously, taxes were often assessed on the launch price of devices. Now, Customs will assess taxes based on the depreciated used market value. This shift has significantly lowered the PTA tax for several popular iPhone models, particularly the “Plus” and base variants. Valuations for Samsung’s flagship models have also been slashed aggressively
Here is the complete breakdown of the new customs values and expected taxes for 2026.
The “Sweet Spot” Models (Big Savings)
The new valuation list creates massive opportunities for savings. Because the assessed dollar value has dropped, many phones now fall into lower tax slabs.
- iPhone 15 Plus: This is the biggest winner. The customs value is fixed at $320. This places it in the $200-$350 tax slab, meaning you will pay the same tax as a base model (approx. Rs. 31,640 on Passport).
- iPhone 13: With a value of $170, this phone comfortably lands in the $100-$200 slab. The tax is expected to be around Rs. 13,000.
- iPhone 11: Valued at just $95, the iPhone 11 enters the “budget” slab ($30-$100). The tax drops to a shocking Rs. 4,500 (approx).
The “PTA Tax-Trap” Models
However, some older models are still expensive to register due to rigid tax brackets.
- iPhone 14 Pro Max: The value is fixed at $360. Since this is just $10 above the $350 limit, it falls into the highest tax slab ($350-$500). You will pay the full flagship tax of roughly Rs. 41,960 or more.
- iPhone 14: Valued at $210, it barely crosses the $200 threshold. Consequently, it attracts the same tax as the iPhone 15 series (~Rs. 31,640).
Complete List: New Customs Values & Est. PTA Taxes
| Model (Used) | Customs Value ($) | Value in PKR (Est.) | Tax Slab Category | Est. Tax (Passport) |
| iPhone 15 Pro Max | $460 | Rs. 128,570 | $350 – $500 | ~Rs. 41,960 |
| iPhone 15 Pro | $390 | Rs. 109,005 | $350 – $500 | ~Rs. 41,960 |
| iPhone 15 Plus | $320 | Rs. 89,440 | $200 – $350 | ~Rs. 31,640 |
| iPhone 15 | $310 | Rs. 86,645 | $200 – $350 | ~Rs. 31,640 |
| iPhone 14 Pro Max | $360 | Rs. 100,620 | $350 – $500 | ~Rs. 41,960 |
| iPhone 14 Pro | $290 | Rs. 81,055 | $200 – $350 | ~Rs. 31,640 |
| iPhone 14 | $210 | Rs. 58,695 | $200 – $350 | ~Rs. 31,640 |
| iPhone 13 Pro Max | $295 | Rs. 82,452 | $200 – $350 | ~Rs. 31,640 |
| iPhone 13 Pro | $225 | Rs. 62,887 | $200 – $350 | ~Rs. 31,640 |
| iPhone 13 | $170 | Rs. 47,515 | $100 – $200 | ~Rs. 13,000 |
| iPhone 12 Pro Max | $215 | Rs. 60,092 | $200 – $350 | ~Rs. 31,640 |
| iPhone 12 Pro | $155 | Rs. 43,322 | $100 – $200 | ~Rs. 13,000 |
| iPhone 12 | $120 | Rs. 33,540 | $100 – $200 | ~Rs. 13,000 |
| iPhone 11 Pro Max | $145 | Rs. 40,527 | $100 – $200 | ~Rs. 13,000 |
| iPhone 11 Pro | $125 | Rs. 34,937 | $100 – $200 | ~Rs. 13,000 |
| iPhone 11 | $95 | Rs. 26,552 | $30 – $100 | ~Rs. 4,500 |
| iPhone XS Max | $95 | Rs. 26,552 | $30 – $100 | ~Rs. 4,500 |
| iPhone XS | $66 | Rs. 18,447 | $30 – $100 | ~Rs. 4,500 |
| iPhone XR | $76 | Rs. 21,242 | $30 – $100 | ~Rs. 4,500 |
| iPhone X | $57 | Rs. 15,931 | $30 – $100 | ~Rs. 4,500 |
| iPhone 8 Plus | $47 | Rs. 13,136 | $30 – $100 | ~Rs. 4,500 |
| iPhone 8 | $38 | Rs. 10,621 | $30 – $100 | ~Rs. 4,500 |
| iPhone 7 Plus | $26 | Rs. 7,267 | $0 – $30 | ~Rs. 1,500 |
| iPhone 7 | $24 | Rs. 6,708 | $0 – $30 | ~Rs. 1,500 |
| iPhone SE 3 | $73 | Rs. 20,403 | $30 – $100 | ~Rs. 4,500 |
| iPhone SE 2 | $25 | Rs. 6,987 | $0 – $30 | ~Rs. 1,500 |
| iPhone SE | $25 | Rs. 6,987 | $0 – $30 | ~Rs. 1,500 |
| Aquos R3 | $25 | Rs. 6,987 | $0 – $30 | ~Rs. 1,500 |
Note
- These taxes apply to Passport registration. CNIC taxes may be slightly higher due to Withholding Tax.
- Estimated Taxes are calculated based on the current exchange rate (1 USD = 279.5 PKR) and active PTA Tax Slabs.
- All of these prices are rough estimates. Actual PTA taxes may vary slightly at the time of registration due to daily fluctuations in the dollar rate, banking processing fees, or the discretion of the Customs Officer assessing the device.
- These values apply specifically to used devices imported into Pakistan.
The significant reduction in assessed value for the iPhone 15 Plus and iPhone 13 makes them highly attractive options for users looking to pay PTA tax in 2026.
