KARACHI – Good news for iPhone lovers in Pakistan as Customs issued new valuation ruling that updates duty rates on imported used mobile phones, including popular iPhone models.
Directorate General of Customs Valuation (DGCV) issued fresh valuation ruling aimed at tightening control over customs duties and ending widespread under-invoicing. The move is expected to have an immediate impact on the used mobile phone trade, signaling a tougher stance by customs authorities against undervaluation and irregular import practices.
iPhone PTA Tax 2026
| Model | Tax |
|---|---|
| iPhone 11 Pro Max | 108,350 |
| iPhone 12 Pro Max | 118,800 |
| iPhone 14 Pro Max | 142,500 |
| iPhone 15 Pro | 146,800 |
| iPhone 15 Pro Max | 160,000 |
iPhone 17 PTA Tax
| Model | Tax on CNIC | Tax on Passport |
| iPhone 17 | 154,300 | 128,500 |
| iPhone 17 Air | 176,000 | 151,300 |
| iPhone 17 Pro | 210,300 | 193,500 |
| iPhone 17 Pro Max | 213,600 | 182,700 |
The new directive, issued as Valuation Ruling No. 2035 of 2026, fixes updated customs values for 62 used mobile phone models from top global brands including Apple, Samsung, Google Pixel, and OnePlus. Officials say the measure is designed to bring customs assessments in line with current international market prices and protect government revenue.
Customs authorities acknowledged that the previous valuation framework, which had been in place for more than eighteen months, had become outdated amid the rapid launch of new smartphone models and the steady depreciation of older devices. Acting under Sections 25 and 25A of the Customs Act, 1969, the Directorate moved to revise the values after detecting significant gaps between declared import prices and actual global market rates.
For mobile phone models not listed in the ruling, customs assessing officers have been empowered to determine values under the relevant provisions of the Customs Act, ensuring no imports escape scrutiny.
Officials revealed that the revised valuation was finalized after a comprehensive process, including review of 90 days of import data, detailed market surveys, and consultations with stakeholders.
iPhone, Samsung and Pixels Hit by Customs Crackdown on Used Imports in Pakistan
