Customs Values of Used Mobile Phones in Pakistan
The Directorate General of Customs Valuation Karachi has revised the customs values of used mobile phones in Pakistan to better reflect prevailing international market prices. This update has been issued through Valuation Ruling No. 2035 of 2026 and applies to the commercial import of 62 models of old and used branded smartphones. The move aims to bring transparency and consistency to the assessment of duties and taxes on imported devices.
The revised customs values of used mobile phones in Pakistan cover major brands such as Apple, Samsung, Google Pixel, and OnePlus. Authorities stated that the earlier valuation ruling was outdated and no longer aligned with global market realities, making a fresh valuation exercise necessary.
- Applies to 62 models of used branded smartphones
- Issued under Valuation Ruling No. 2035 of 2026
- Focused on aligning values with global prices
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Reasons Behind the Revision of Customs Values of Used Mobile Phones in Pakistan
Customs officials explained that the previous valuation was more than one and a half years old and did not account for rapid changes in the smartphone market. During this period, several new models were launched while many older devices reached the end of their commercial life, requiring depreciation adjustments.
Wide differences were also observed between declared import values and actual international prices. To address this gap, customs authorities initiated a new valuation exercise under Sections 25 and 25A of the Customs Act, 1969, ensuring duties are calculated on realistic and uniform values.
- The outdated valuation failed to reflect market depreciation
- Large gap between declared and actual prices
- Fresh valuation conducted under legal provisions
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Scope and Conditions of the New Valuation Ruling
The new customs values of used mobile phones in Pakistan apply only to commercial imports of used devices without packing or accessories. Under this ruling, duties and taxes will be assessed on fixed customs values, regardless of the phone’s physical condition or grading.
To qualify, imported used phones must have been activated at least six months before export to Pakistan. Importers are required to declare the activation period, which will be verified by the relevant assessing officers during clearance.
- Applies to phones without boxes or accessories
- Six-month prior activation is mandatory
- Values apply regardless of phone condition
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Customs Values of Used Apple iPhones in Pakistan (2026)
Apple iPhones make up a significant portion of used smartphone imports, and the revised customs values now cover models ranging from the iPhone 7 series to the latest iPhone 15 lineup. These fixed values will directly determine the duties and taxes payable at import.
The updated customs values of used mobile phones in Pakistan are expected to reduce disputes related to iPhone valuation, as all listed models now have predefined C&F values set by customs authorities.
| Model | Customs Value (C&F) US$/Piece |
|---|---|
| Used iPhone 15 Pro Max | 460 |
| Used iPhone 15 | 310 |
| Used iPhone 13 | 170 |
| Used iPhone 11 | 95 |
| Used iPhone 8 | 38 |
- Covers old and newer iPhone models
- Uniform valuation reduces under-invoicing
- Values fixed irrespective of market bargaining
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Customs Values of Used Samsung Mobile Phones
Samsung devices, including Galaxy S and Galaxy Note series, are also included in the revised list. The valuation covers flagship models such as the Galaxy S23 Ultra as well as older models like the Galaxy S10 and Note 9.
By setting fixed customs values of used mobile phones in Pakistan for Samsung models, customs authorities aim to standardize duty assessment and reduce inconsistencies during import clearance.
| Model | Customs Value (C&F) US$/Piece |
|---|---|
| Used Galaxy S23 Ultra | 255 |
| Used Galaxy S22 5G | 80 |
| Used Galaxy S21 5G | 50 |
| Used Galaxy Note 20 | 59 |
| Used Galaxy Note 9 | 25 |
- Includes Galaxy S and Note series
- Covers both 5G and non-5G models
- Helps streamline import valuation
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Customs Values of Google Pixel and OnePlus Phones
The revised ruling also includes Google Pixel and OnePlus smartphones, which have gained popularity in Pakistan’s used phone market. Models from the Pixel 5 to the Pixel 9 series and the OnePlus 10 to the OnePlus 12 series are part of the updated valuation.
Setting clear customs values of used mobile phones in Pakistan for these brands is expected to facilitate smoother imports and fairer tax assessments for traders dealing in non-mainstream brands.
- Covers the latest and older Pixel models
- Includes premium and mid-range OnePlus phones
- Encourages transparent valuation for niche brands
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Valuation Method and Stakeholder Consultations
Customs authorities conducted multiple meetings with stakeholders, including importers, during the valuation process. Importers were invited to submit documents to support their claims regarding international prices and market trends.
The directorate reviewed 90 days of import data, carried out market surveys, and visited local markets. Due to inconsistencies in transaction values, customs relied on market inquiry under Section 25(7) to finalize C&F values after adjusting margins and profits.
- Stakeholders consulted during valuation
- Import data and market surveys reviewed
- Market inquiry used to finalize values
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Expected Impact on Imports and Revenue
The revised customs values of used mobile phones in Pakistan are expected to curb under-invoicing practices that previously led to revenue losses. With fixed values in place, customs clearance is likely to become faster and more predictable for importers.
Authorities believe the new valuation will improve revenue collection while also creating a more transparent and compliant environment for the import of used mobile phones across the country.
- Reduction in under-invoicing
- Improved transparency in imports
- More consistent revenue collection
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FAQs
What is Valuation Ruling No. 2035 of 2026?
It is a customs notification that sets new fixed values for 62 models of used mobile phones imported into Pakistan.
Which brands are covered under the new customs values?
The ruling includes Apple iPhones, Samsung Galaxy phones, Google Pixel devices, and OnePlus smartphones.
Do these values apply to all used phones regardless of condition?
Yes, customs duties will be charged on fixed values regardless of the physical condition or grade of the phone.
Is there any activation requirement for imported used phones?
Yes, used phones must have been activated at least six months before export to Pakistan.
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