FBR Reduces ‘PTA Tax’ for Apple, Samsung, Google, OnePlus Phones

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The Directorate General of Customs Valuation in Karachi has issued revised customs values for the import of 62 brands of old and used mobile phones imported in commercial quantities without packing or accessories.

  • Applicability: New values apply to 62 brands regardless of the device’s grade or physical condition.
  • Activation Rule: All used devices must have been activated at least six months prior to export to Pakistan.
  • Legal Basis: The values were finalized under Valuation Ruling No. 2076 of 2026.

Revised Customs Values for Used Mobile Phones

Under the updated valuation ruling, specific prices have been set for major brands including Apple, Samsung, Google Pixel, and OnePlus. These values apply to commercial imports arriving without original packaging or accessories.

For Apple devices, the iPhone 15 Pro Max is valued at $505, while the iPhone 15 is set at $378. Older models, such as the iPhone 7, have been valued at $35.

Samsung’s Galaxy S23 Ultra is valued at $305, and the Galaxy Note 20 Ultra at $145. Google Pixel models range from $348 for the Pixel 9 Pro XL to $70 for the Pixel 5a 5G. OnePlus 12 imports are valued at $210.

Import Requirements and Compliance

To qualify under these rules, importers must declare the activation period of the devices. Assessing officers at the concerned Collectorate will verify that phones were activated at least six months before being exported to Pakistan.

For brands or models not specifically listed in the ruling, clearance Collectorates are directed to assess customs values according to Sections 25(5) and 25(6) of the Customs Act, 1969.

Procedural Background

These updates follow the rescinding of Valuation Ruling No. 2035/2026 via Order-in-Revision No. 05/2026 on April 3, 2026. The previous ruling was challenged on the grounds that international auction prices and similar goods data were not adequately considered.

The Directorate determined the new values after analyzing 90 days of import data and conducting market inquiries under Section 25(7) of the Customs Act, 1969. The process included stakeholder meetings, though officials noted that requested documentary evidence, including auction price data, was not provided by participants.

The final C&F values were established following adjustments for profit margins in accordance with official procedures.


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