Pakistan Updates Customs Values of Used Mobile Phones 2026
The Directorate General of Customs Valuation Karachi has revised the customs values of used mobile phones in 2026 to bring import duties closer to real international market prices. This update applies to 62 categories of old and used branded mobile phones and replaces an outdated ruling that no longer reflects global pricing trends.
The new valuation aims to improve transparency in the import process and reduce under-invoicing. Customs authorities observed wide gaps between declared import values and actual global prices, which prompted a fresh valuation exercise under the Customs Act, 1969.
Valuation Ruling No. 2035 of 2026 Explained
Valuation Ruling No. 2035 of 2026 formally introduces the updated customs values for used mobile phones imported into Pakistan. The ruling covers commercial imports of devices without packing or accessories and applies regardless of the physical condition or grade of the phone.
The directorate issued the ruling after detailed analysis, stakeholder consultations, and market surveys. Officials confirmed that several older smartphone models had reached the end of their life cycle, while new models had entered the market, making depreciation adjustments necessary.
Reasons Behind the Revision of Customs Values
The previous valuation ruling was more than one and a half years old and did not align with current international prices. During this period, global smartphone markets experienced significant shifts, including price drops for older models and the launch of newer devices.
To address these discrepancies, customs authorities initiated a revaluation process. This process focused on correcting inconsistencies between declared values and actual market prices to ensure fair duty assessment.
Key reasons for revision include:
- Entry of new smartphone models in global markets
- Depreciation of older models reaching end-of-life
- Repeated cases of under-invoicing by importers
Legal Framework Used for the New Valuation
Customs authorities conducted the valuation exercise under Sections 25 and 25A of the Customs Act, 1969. These sections allow customs to reassess import values when declared prices do not match prevailing international rates.
Since transaction values and comparable import data showed inconsistencies, officials relied on market inquiry under Section 25(7). This method involved adjusting margins and profits to determine fair C&F values for duty calculation.
Activation Requirement for Imported Used Phones
Under the new ruling, imported used mobile phones must have been activated at least six months before export to Pakistan. This condition ensures that only genuinely used devices qualify under the valuation framework.
Importers must declare the activation period at the time of clearance. Customs assessing officers verify this information during the import process to prevent misuse of the used-phone category.
Customs Values of Used Apple iPhones 2026
Apple iPhones form a major portion of used mobile phone imports, and the new ruling specifies fixed customs values for multiple iPhone models. These values apply uniformly, regardless of cosmetic condition.
Below is a snapshot of selected used iPhone customs values for 2026:
| Model | Customs Value (C&F) US$/Piece |
|---|---|
| Used iPhone 15 Pro Max | 460 |
| Used iPhone 15 Pro | 390 |
| Used iPhone 14 Pro Max | 360 |
| Used iPhone 13 | 170 |
| Used iPhone 12 | 120 |
| Used iPhone 11 | 95 |
These values aim to standardize duty assessment and reduce disputes during clearance.
Customs Values of Used Samsung Mobile Phones
The valuation ruling also covers popular Samsung Galaxy and Note series devices. Samsung models are assessed based on their market relevance and depreciation level.
Here are selected customs values for used Samsung phones in 2026:
| Model | Customs Value (C&F) US$/Piece |
|---|---|
| Used Galaxy S23 Ultra | 255 |
| Used Galaxy S23 | 140 |
| Used Galaxy S22 Ultra 5G | 160 |
| Used Galaxy S21 5G | 50 |
| Used Galaxy Note 20 Ultra | 115 |
| Used Galaxy Note 9 | 25 |
These fixed values help customs officers apply consistent duty rates across imports.
Customs Values for Google Pixel and OnePlus Phones
The revised valuation also includes Google Pixel and OnePlus devices, reflecting their growing presence in Pakistan’s used mobile phone market. Customs values vary based on model generation and demand.
For models not listed in the valuation tables, customs collectorates assess values under Sections 25(5) and 25(6) of the Customs Act. This ensures that unlisted devices still receive fair and market-aligned valuations.
Stakeholder Consultation and Market Survey Process
Customs authorities held multiple meetings with importers and other stakeholders during the valuation process. Importers were invited to submit documents and price evidence to support their claims.
Officials reviewed 90 days of import data, conducted market surveys, and visited local markets. This comprehensive approach helped customs determine realistic C&F values after adjusting for margins and profits.
Expected Impact on Imports and Revenue
The revised customs values are expected to curb under-invoicing and improve government revenue collection. By applying fixed values, customs aims to minimize manipulation in declared prices.
This update also brings greater transparency to the used mobile phone import market. Importers now have clearer guidelines, while authorities can enforce duties more effectively.
Frequently Asked Questions
What is Valuation Ruling No. 2035 of 2026?
It is the official customs ruling that sets new fixed values for importing used mobile phones into Pakistan in 2026.
Do the new customs values apply to all used phones?
Yes, they apply to commercial imports of listed used phones without accessories, regardless of condition.
Is there an activation requirement for imported phones?
Yes, used phones must have been activated at least six months before export to Pakistan.
What happens if a phone model is not listed?
Customs authorities assess unlisted models under Sections 25(5) and 25(6) of the Customs Act.
Why were customs values revised in 2026?
The old values no longer matched global market prices due to new models and the depreciation of older devices.
Conclusion
Pakistan’s updated customs values for used mobile phones in 2026 mark a significant step toward fair trade and transparent imports. By aligning duties with international market prices, the new valuation reduces under-invoicing and strengthens revenue collection.
With clear rules, fixed values, and strict verification, the revised system benefits both customs authorities and compliant importers while improving regulation of the used mobile phone market.