The Federal Board of Revenue (FBR) and the Directorate General of Customs Valuation Karachi have recently issued updated tax and customs valuation rules for used mobile phones, including the highly popular Apple iPhone 15 series, effective in 2026. This revision aims to align import taxes with current international market prices and curb undervaluation at customs.
📉 What Changed in 2026?
Under Valuation Ruling No. 2035 of 2026, the customs authorities revised the fixed customs values (C&F values) for the commercial import of used phones without packaging or accessories. The updated valuations apply to a broad category of devices from top brands like Apple, Samsung, and Google Pixel.
This update replaces outdated valuation tables that were last set over 18 months ago and no longer reflected real-world used device prices. It also makes tax calculation more transparent by basing duties on fixed values, irrespective of cosmetic condition or grading.
👉 Key Requirement: To qualify for the revised valuation, imported used phones must have been activated at least six months before export to Pakistan.
📱 New PTA Tax Estimates for Used iPhone 15 Series
According to ProPakistani’s detailed breakdown of the new customs values and resulting PTA tax estimates:
|
iPhone Model |
Estimated Used Price (USD) |
Approx Price (PKR) |
PTA Tax (CNIC) |
PTA Tax (Passport) |
Expected Total Price (PKR) |
|
iPhone 15 |
~$350 |
~97,800 |
~34,101 |
~31,640 |
~130,000+ |
|
iPhone 15 Plus |
~$370 |
~103,465 |
~46,068 |
~40,448 |
~145,000+ |
|
iPhone 15 Pro |
~$400 |
~112,000 |
~47,580 |
~41,960 |
~155,000+ |
|
iPhone 15 Pro Max |
~$430 |
~120,000+ |
~50,604 |
~44,984 |
~175,000+ |
These figures show that registering a used iPhone 15 device on a passport still results in significantly lower PTA tax compared to CNIC registration, which remains the case for imported mobile phones in Pakistan.
📊 Why This Matters for Buyers and Importers
Better Alignment With Market Prices
The revised valuation brings customs duties closer to the actual international prices of used devices, which helps reduce discrepancies and under-invoicing practices that were previously common.
Impact on Buyers
While overall import costs may still be high, these updated values are generally lower than previous valuations for used iPhone models, which means end users and import businesses could face lower PTA taxes than before.
Simplified Import Process
By fixing the customs values and requiring proof of activation, this system simplifies the import process and reduces disputes over device condition and declared value.
Conclusion
The 2026 revision of PTA tax and customs values for used iPhone 15 models in Pakistan represents a significant step toward fairer and more transparent taxation of imported used phones. Buyers and importers should now base their cost calculations on the updated customs valuation tables and be prepared to provide activation history for each device. As smartphone prices continue to evolve globally, these updates help ensure tax values remain aligned with market realities.
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