The Federal Board of Revenue (FBR) has lowered the customs values for many used mobile phones imported commercially. This change reduces the PTA tax and other duties paid on these devices, making them cheaper for buyers in Pakistan.
The Directorate General of Customs Valuation in Karachi issued Valuation Ruling No. 2035 of 2026. It covers 62 models of used smartphones from brands such as Apple iPhone, Samsung Galaxy, Google Pixel, and OnePlus. These revised values apply only to commercial imports of used phones without any accessories.
Customs officials stated that the previous valuations did not reflect current global market conditions. Older phone models have dropped in price over time, while newer ones have appeared. To address this, authorities updated the rates under Section 25A of the Customs Act, 1969.
With lower fixed customs values now in place, the PTA tax — charged during device registration — and other import duties will be calculated on reduced amounts. This should bring down the overall cost for importers and, in turn, for consumers purchasing these used phones.
To benefit from the new rates, importers must follow specific rules. Used phones need proof of activation at least six months before being exported to Pakistan. Customs teams will verify activation records during the clearance process.
The authorities aim to reduce under-invoicing practices through this update. It also promotes clearer valuation methods and is expected to improve revenue collection for the government in the long run.
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This adjustment comes at a time when discussions continue about overall mobile phone taxation in Pakistan. The PTA has recently backed ideas to ease taxes on imported devices, with reviews ongoing into 2026. However, this particular ruling focuses on commercial used phone imports and does not change rules for passengers or new phones.
