Pakistan has taken a major step toward lowering PTA-linked taxes on used smartphones as the Directorate General of Customs Valuation Karachi issued Valuation Ruling No. 2035 of 2026, fixing new (lower) customs values for the commercial import of 62 types of old and used branded mobile phones.
What Changed—and Why It Matters
-
The previous valuation was over 18 months old and no longer matched global prices.
-
Many older models reached end-of-life, requiring depreciation adjustments.
-
Large gaps were found between declared import values and international market prices.
As a result, Customs reassessed values under Sections 25 & 25A of the Customs Act, 1969, aligning duties with current global pricing—a move that reduces overall tax burden, including PTA-related charges that are calculated on assessed values.
Scope of the New Ruling
-
Applies to used phones (no box/accessories)
-
Covers Apple (iPhone), Samsung, Google Pixel, and OnePlus
-
Duties & taxes will be assessed on fixed Customs values, regardless of cosmetic grade
-
Devices must be activated at least 6 months before export to Pakistan (verification required)
Selected Highlights: New Customs Values (C&F)
Apple iPhone (Used):
-
iPhone 15 Pro Max: $460
-
iPhone 14 Pro Max: $360
-
iPhone 13 Pro: $225
-
iPhone 12: $120
-
iPhone 11: $95
-
iPhone XR: $76
Samsung Galaxy (Used):
-
S23 Ultra: $255
-
S22 Ultra 5G: $160
-
S21 5G: $50
-
Note 20 Ultra: $115
-
S10/S10+: $25
Google Pixel (Used):
-
Pixel 9 Pro XL: $260
-
Pixel 8 Pro: $188
-
Pixel 7: $59
-
Pixel 6a: $28
OnePlus (Used):
-
OnePlus 12: $184
-
OnePlus 11: $92
-
OnePlus 10 Pro: $65
(Models not listed will be assessed under Sections 25(5) & 25(6).)
Why This Feels Like a “PTA Tax Reduction”
Lower Customs-assessed values mean lower import duties and taxes, which directly reduce the PTA tax impact on used phones—making imports more affordable and transparent.
What Authorities Say
-
The Directorate reviewed 90 days of import data, conducted market surveys, and adjusted values after stakeholder consultations.
-
The goal is to curb under-invoicing, improve revenue collection, and increase transparency.
Bottom Line
If you’re importing or buying used smartphones, this update should lower costs, standardize valuations, and reduce surprises at clearance—a practical relief aligned with real-world prices.
