The Directorate General of Customs Valuation Karachi has officially released the new Valuation Ruling. Significantly, this update brings even better news for Samsung users than for iPhone users, as valuations for flagship Android devices have been slashed aggressively. In the past, premium Samsung phones, like the S23 Ultra, were heavily taxed by PTA based on their high launch prices. However, under the new regime, Customs will assess taxes based strictly on the depreciated used market value. As a result, this shift has pushed almost every major Samsung flagship into highly affordable tax brackets.
Below is the complete breakdown of the new official customs values and the exact taxes you can expect to pay.
The “Flagship Killer” Deals (Massive Savings)
The new valuation list has created some shocking anomalies where top-tier flagships are now taxed like budget phones.
- Samsung S22 Ultra ($160): This is arguably the best deal on the list. Since the value is fixed at just $160, it falls into the $100-$200 slab. Therefore, you pay only around Rs. 13,000 in tax for a device that rivals the iPhone 14 Pro (which costs ~Rs. 31,000 to tax).
- Samsung S23 Ultra ($255): The reigning king of Android is valued at $255. Because it stays under the $350 limit, it lands in the Mid Slab ($200-$350). Consequently, you will pay roughly Rs. 31,640, which is unheard of for an “Ultra” device.
- Samsung S22 & S21 Series: Valued between $50 and $80, these capable 5G phones fall into the Entry Slab ($30-$100). Surprisingly, the tax for an S22+ is now just Rs. 4,500 (approx).
The “Budget” Kings Against PTA Taxes
Furthermore, for those looking for ultra-affordable secondary devices, the older flagships are practically tax-free.
- Samsung S10 Series ($25): The entire S10 lineup is valued at the minimum threshold. Thus, the PTA tax is a negligible Rs. 1,500 (approx).
- Samsung Note 20 ($59): This productivity beast sits comfortably in the $30-$100 slab. Therefore, attracting a tax of just Rs. 4,500.
Complete List: New Customs Values & Est. PTA Taxes
| Model (Used) | Customs Value ($) | Value in PKR (Est.) | Tax Slab Category | Est. Tax (Passport) |
| Samsung S23 Ultra | $255 | Rs. 71,273 | $200-$350 | ~Rs. 31,640 |
| Samsung S23+ | $160 | Rs. 44,720 | $100-$200 | ~Rs. 13,000 |
| Samsung S23 | $140 | Rs. 39,130 | $100-$200 | ~Rs. 13,000 |
| Samsung S22 Ultra | $160 | Rs. 44,720 | $100-$200 | ~Rs. 13,000 |
| Samsung S22+ | $75 | Rs. 20,963 | $30-$100 | ~Rs. 4,500 |
| Samsung S22 | $80 | Rs. 22,360 | $30-$100 | ~Rs. 4,500 |
| Samsung S21+ | $69 | Rs. 19,286 | $30-$100 | ~Rs. 4,500 |
| Samsung S21 | $50 | Rs. 13,975 | $30-$100 | ~Rs. 4,500 |
| Samsung S20+ | $46 | Rs. 12,857 | $30-$100 | ~Rs. 4,500 |
| Samsung S20 | $41 | Rs. 11,460 | $30-$100 | ~Rs. 4,500 |
| Samsung Note 20 Ultra | $115 | Rs. 32,143 | $100-$200 | ~Rs. 13,000 |
| Samsung Note 20 | $59 | Rs. 16,491 | $30-$100 | ~Rs. 4,500 |
| Samsung Note 10 | $41 | Rs. 11,460 | $30-$100 | ~Rs. 4,500 |
| Samsung Note 9 | $25 | Rs. 6,988 | $0-$30 | ~Rs. 1,500 |
| Samsung S10+ | $25 | Rs. 6,988 | $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.
Ideally, Android enthusiasts should target the S22 Ultra or S23+ for the highest performance-to-tax ratio in 2026.

