PTA Tax Rates for Imported iPhones Massively Drop in Pakistan

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.