- Used iPhones now valued between $95 and $295.
- Samsung Galaxy phones valued $40 to $255.
- Rates aim to reflect global resale prices: officials.
ISLAMABAD: The Federal Board of Revenue’s (FBR) Directorate General of Customs Valuation in Karachi has updated customs values for old and used mobile phones imported into the country.
The revision is expected to reduce the PTA tax on these imported devices. Under the new valuation, customs values for 62 models from four major brands — Apple, Samsung, Google Pixel, and OnePlus — have been lowered or set for the first time, The News reported.
Under the new valuation rates, the valuation of the iPhone has been revised downward in the range of 32% to 89%, paving the way for the PTA tax to be reduced significantly.
For Apple devices, which dominate the used-phone market, customs values for models such as the iPhone 11, iPhone 12, and iPhone 13 series have been reduced significantly, bringing assessed values broadly into a range of around $95 to $295, depending on the model and generation.
Higher-end used models such as iPhone 14 and iPhone 15 variants have also been included, while older models nearing end-of-life have been given deeper depreciation.
Customs values for other major brands have been fixed at comparatively moderate levels, with Samsung Galaxy models generally falling in a range of about $40 to $255, Google Pixel devices between roughly $30 and $260, and One Plus models largely between $60 and $185.
Officials say these ranges are intended to reflect international resale prices and realistic depreciation patterns rather than domestic retail pricing.
According to officials involved in the valuation exercise, the earlier framework had created persistent frictions at the import stage, including disputes over uplifted values, allegations of under-invoicing, and disagreements on the grading of used phones. These issues not only delayed clearance but also increased costs that were ultimately passed on to consumers.
By aligning customs values more closely with actual market prices and applying uniform values irrespective of physical condition, the new ruling aims to reduce import costs, improve supply, and ease price pressures in the secondary mobile phone market.
Policymakers believe this will make smartphones more accessible to students, freelancers, gig workers, and lower-income users who rely on used devices for internet access, digital payments, education, and online work.
While the valuation cut reduces tax collection per handset at the import stage, officials argue that the broader economic benefits justify the approach. Greater affordability is expected to support higher smartphone penetration, improve labour productivity, and expand participation in digital and platform-based economic activity.
Officials describe the ruling as part of a broader shift in policy thinking, placing emphasis on affordability, productivity, and digital access rather than maximising short-term tax collection.
The effectiveness of this approach, they say, will be judged over time through wider indicators of digital participation and economic activity rather than immediate revenue figures.
For instance, for iPhone 13 ProMax, the valuation rates have been revised downward from $450 to $290 per phone set, reflecting a decrease by 46%. For iPhone 13 Pro, the valuation rates were revised downward from $360 to $225, reflecting a decrease of 60%.
For iPhone 13, the valuation rate decreased from $280 to $170, reflecting a revision of 65%. For iPhone 12 Pro Max, the valuation rate was reduced from $340 to $215, reflecting a decrease of 58%. For iPhone 12 Pro, the valuation rate was reduced from $280 to $155, reflecting a downward revision of 81%.
For iPhone 12, the valuation rate was reduced from $185 to $120, reflecting a decrease of 54%. The remaining Apple phones, such as iPhone 11 Pro Max, iPhone 11 Pro, iPhone 11, iPhone XS Max, iPhone XS, and iPhone 10, had valuation rates that were reduced to 69%, 48%, 63%, 58%, 52%, and 32%, respectively.
Under the new valuation rates, the PTA tax on the iPhone 15 series has been revised downward. The iPhone 15 price stood at around $799, but it is currently available in used condition between $300 and $400.
Taking an average price of $350, the phone’s value comes to around Rs97,800. The PTA tax on the iPhone 15 hovers around Rs34,101 via CNIC and Rs31,640 via passport, so the total price of the phone comes around Rs130,000 or more.
The expected price of a used iPhone 15 Plus is $370, or about Rs103,465. PTA tax on this model is Rs46,068 via CNIC and Rs40,448 via passport, after which the total market price is expected to be around Rs145,000 or more.
The average price of a used iPhone 15 Pro has been set at $400, or roughly Rs111,400. Under the revised values, PTA tax on this phone is Rs47,580 via CNIC and Rs41,960 via passport, pushing the total price to around Rs155,000 or more.
For the iPhone 15 Pro Max, PTA tax has been fixed at Rs50,604 via CNIC and Rs44,984 via passport, with the total price likely to reach around Rs175,000.
In the case of Samsung phones, the valuation rates were fixed from $41 to $255 depending on the phone set. For Google Pixel, the valuation rates hover around $98 to $260 per phone set.
For One Plus, the valuation rates have been fixed in the range of $65 to $184 per phone set, depending on the variety of phone sets in this specific brand.
