New Customs Values for Used Mobile Phones in Pakistan
Pakistan’s Directorate General of Customs Valuation Karachi has announced revised customs values for 62 types of old and used branded mobile phones. The move aims to bring import duties in line with prevailing international market prices and improve transparency in the valuation process. Authorities issued the updated values under Valuation Ruling No. 2035 of 2026, and they will apply them to the commercial import of used phones without packing or accessories.
The revision covers popular brands including Apple, Samsung, Google Pixel, and OnePlus. Customs officials explained that the previous valuation was over one and a half years old and no longer reflected global market realities, making a fresh assessment necessary.
- Applies to used phones imported commercially
- Covers major smartphone brands
- Focuses on market-aligned pricing
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Reasons Behind Revising Customs Values for Used Phones
Customs authorities noted that several new smartphone models have entered the market since the last ruling, while many older models have reached the end of their lifecycle. This shift created inconsistencies between declared import values and actual international prices, prompting the need for updated depreciation and reassessment.
Authorities initiated the valuation exercise under Sections 25 and 25A of the Customs Act, 1969, after identifying wide gaps in import declarations. The goal is to ensure fair taxation and prevent revenue loss caused by under-invoicing.
- Outdated valuation no longer reflects market prices
- New and discontinued models affected pricing accuracy
- Legal provisions used for reassessment
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Conditions for Importing Used Mobile Phones
Under the new ruling, Customs will assess duties and taxes on fixed values, regardless of a phone’s physical condition or grade. This standardization removes ambiguity and ensures uniform treatment of imports across the board.
To qualify under the revised valuation, imported used mobile phones must show activation at least six months before export to Pakistan. Importers must declare the activation period, and relevant assessing officers will verify it.
- Fixed valuation applies to all conditions
- Six-month prior activation mandatory
- Verification by customs officials
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Customs Values of Used Apple iPhones (2026)
Apple iPhones remain among the most imported used smartphones in Pakistan. The new valuation sets clear C&F values for a wide range of iPhone models, from the latest iPhone 15 series to older models such as the iPhone 7 and iPhone SE variants.
Authorities expect these values to reduce disputes at ports and give importers clarity by providing a predictable duty structure aligned with global prices.
| iPhone Model | Customs Value (US$) |
|---|---|
| iPhone 15 Pro Max | 460 |
| iPhone 14 Pro Max | 360 |
| iPhone 13 | 170 |
| iPhone 11 | 95 |
| iPhone 8 | 38 |
- Covers the latest and older iPhone models
- Values fixed in US dollars
- Applies to used devices only
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Customs Values of Used Samsung Mobile Phones
Samsung devices also feature prominently in the revised valuation list. The ruling includes flagship Galaxy S and Note series models, reflecting their strong demand in the used phone market.
By assigning fixed customs values, authorities aim to minimize misdeclaration and ensure consistency in duty assessment for Samsung imports.
| Samsung Model | Customs Value (US$) |
|---|---|
| Galaxy S23 Ultra | 255 |
| Galaxy S22 Ultra 5G | 160 |
| Galaxy S21 5G | 50 |
| Galaxy Note 20 Ultra | 115 |
| Galaxy Note 9 | 25 |
- Includes Galaxy S and Note series
- Targets commonly import models
- Supports standardized assessment
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Customs Values of Google Pixel and OnePlus Phones
The revised ruling also covers Google Pixel and OnePlus smartphones, brands that have seen growing popularity in Pakistan’s used phone market. Fixed values have been assigned to recent and older models to reflect their actual international worth.
This inclusion ensures that non-Apple and non-Samsung brands are assessed fairly, preventing valuation gaps and encouraging transparent imports.
- Pixel and OnePlus models included
- Values based on market surveys
- Supports fair competition
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Valuation Process and Stakeholder Consultation
Customs officials confirmed that multiple meetings were held with stakeholders during the valuation process. Importers were invited to submit documents and evidence to support their claims regarding international pricing trends.
Authorities reviewed 90 days of import data, conducted market surveys, and visited local markets. Due to inconsistencies in transaction values, the final C&F prices were determined using market inquiry under Section 25(7) of the Customs Act.
- Stakeholder meetings conducted
- Import data and surveys reviewed
- Market inquiry used for final values
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Expected Impact of the New Customs Valuation
The revised customs values are expected to curb under-invoicing and strengthen revenue collection for the government. By aligning duties with actual market prices, the ruling promotes fairness and transparency in the used mobile phone import sector.
For consumers, the changes may lead to more stable pricing in the local market, as importers adjust to standardized duties rather than arbitrary valuations.
- Reduces under-invoicing
- Improves transparency
- Supports fair trade practices
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FAQs
What is Valuation Ruling No. 2035 of 2026?
It is the latest customs valuation issued to fix import values for used mobile phones based on international market prices.
Which brands are covered under the new customs values?
The ruling covers Apple, Samsung, Google Pixel, OnePlus, and other listed models.
Does phone condition affect customs duty under the new rule?
No, duties are applied to fixed values regardless of the phone’s physical condition.
What is the activation requirement for imported used phones?
Phones must have been activated at least six months before being exported to Pakistan.
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