FBR cuts customs values for used phones, easing PTA tax pressure on buyers

Pakistan’s Federal Board of Revenue (FBR) has revised customs valuation for old and used mobile phones imported into the country, a move officials expect will lower the PTA-linked tax burden and bring prices down for consumers.

The Directorate General of Customs Valuation in Karachi updated values for 62 models across four brands—Apple, Samsung, Google Pixel and OnePlus—either reducing earlier assessments or setting valuations for the first time. Officials said the goal is to align declared values with global resale prices and reduce disputes that slow down clearance.

Under the new schedule, used iPhones—Pakistan’s largest segment in the second-hand market—are broadly assessed in a range of about $95 to $295 for many models, including the iPhone 11, 12 and 13 families, depending on variant and generation. Officials said iPhone valuations were revised downward by roughly 32% to 89% in various cases, with older models seeing heavier depreciation.

Higher-end devices are also covered, including iPhone 14 and iPhone 15 variants. The article cites examples showing how taxes and expected market prices could shape final costs: a used iPhone 15 Plus is listed at $370 (about Rs103,465), with PTA tax cited at Rs46,068 (CNIC) or Rs40,448 (passport), pushing the expected overall market price to around Rs145,000 or more. A used iPhone 15 Pro is shown at $400 (about Rs111,400) with PTA tax of Rs47,580 (CNIC) or Rs41,960 (passport), bringing the total to around Rs155,000 or more. For an iPhone 15 Pro Max, the cited PTA tax is Rs50,604 (CNIC) or Rs44,984 (passport), with an overall price projected near Rs175,000.

For Samsung devices, valuations are listed from about $41 to $255 depending on model. Google Pixel valuations are described around $98 to $260, while OnePlus is set in a range of roughly $65 to $184.

Officials said the previous framework created recurring friction at the import stage, including disputes over uplifted values, under-invoicing concerns and disagreements on grading used phones—costs that were ultimately passed on to buyers. The revised approach applies more uniform values to reduce clearance delays and lower import costs.

Policymakers also framed the change as a digital-access measure, arguing that cheaper used smartphones can help students, freelancers, gig workers and lower-income users who rely on second-hand devices for internet access, online work, education and digital payments. While the cut may reduce per-handset tax collection, officials said broader gains—higher smartphone penetration and productivity—are the intended outcome.