KARACHI – Importers of used smartphones, especially iPhones, Samsungs, and Google Pixels relied on old customs values to bring their devices into Pakistan but now, the rules have changed as the Directorate General of Customs Valuation issued powerful new ruling, rewriting the valuation playbook for 62 models of used phones.
What started as routine review quickly turned into a major crackdown, as officials discovered that declared values no longer matched real market prices. Pakistan Customs now fixed new rates for used phone imports—leaving importers scrambling and the market bracing for impact.
DG Customs Valuation, Karachi announced new customs values for 62 models of used Apple, Samsung, and Google Pixel phones. The dramatic update comes through Valuation Ruling No. 2035 of 2026, issued on Monday, and it is expected to drastically alter how used phones are taxed at import.
The new customs values will apply to used phones imported in commercial quantities, and they will be assessed without packaging or accessories.
Phones Customs Value Table
| Brand | Model | Customs Value (US$/Piece) | Customs Value (PKR/Piece) |
| Apple | USED IPHONE 15 PRO MAX | 460 | 128,340 |
| Apple | USED IPHONE 15 PRO | 390 | 108,810 |
| Apple | USED IPHONE 15 PLUS | 320 | 89,280 |
| Apple | USED IPHONE 15 | 310 | 86,490 |
| Apple | USED IPHONE 14 PRO MAX | 360 | 100,440 |
| Apple | USED IPHONE 14 PRO | 290 | 80,910 |
| Apple | USED IPHONE 14 | 210 | 58,590 |
| Apple | USED IPHONE 13 PRO MAX | 295 | 82,305 |
| Apple | USED IPHONE 13 PRO | 225 | 62,775 |
| Apple | USED IPHONE 13 | 170 | 47,430 |
| Apple | USED IPHONE 12 PRO MAX | 215 | 59,985 |
| Apple | USED IPHONE 12 PRO | 155 | 43,245 |
| Apple | USED IPHONE 12 | 120 | 33,480 |
| Apple | USED IPHONE 11 PRO MAX | 145 | 40,455 |
| Apple | USED IPHONE 11 PRO | 125 | 34,875 |
| Apple | USED IPHONE 11 | 95 | 26,505 |
| Apple | USED IPHONE XS MAX | 95 | 26,505 |
| Apple | USED IPHONE XS | 66 | 18,414 |
| Apple | USED IPHONE XR | 76 | 21,204 |
| Apple | USED IPHONE X | 57 | 15,903 |
| Apple | USED IPHONE 8 PLUS | 47 | 13,113 |
| Apple | USED IPHONE 8 | 38 | 10,602 |
| Apple | USED IPHONE 7 PLUS | 26 | 7,254 |
| Apple | USED IPHONE 7 | 24 | 6,696 |
| Apple | USED IPHONE SE 3 | 73 | 20,367 |
| Apple | USED IPHONE SE 2 | 25 | 6,975 |
| Apple | USED IPHONE SE | 25 | 6,975 |
| Apple | USED IPHONE AQUOS R3 | 25 | 6,975 |
| Samsung | USED SAMSUNG GALAXY S23 ULTRA | 255 | 71,145 |
| Samsung | USED SAMSUNG GALAXY S23+ | 160 | 44,640 |
| Samsung | USED SAMSUNG GALAXY S23 | 140 | 39,060 |
| Samsung | USED SAMSUNG GALAXY S22 ULTRA 5G | 160 | 44,640 |
| Samsung | USED SAMSUNG GALAXY S22+ 5G | 75 | 20,925 |
| Samsung | USED SAMSUNG GALAXY S22 5G | 80 | 22,320 |
| Samsung | USED SAMSUNG GALAXY S21+ 5G | 69 | 19,251 |
| Samsung | USED SAMSUNG GALAXY S21 5G | 50 | 13,950 |
| Samsung | USED SAMSUNG GALAXY S20+ | 46 | 12,834 |
| Samsung | USED SAMSUNG GALAXY S20 | 41 | 11,439 |
| Samsung | USED SAMSUNG GALAXY S10+ | 25 | 6,975 |
| Samsung | USED SAMSUNG GALAXY S10 | 25 | 6,975 |
| Samsung | USED SAMSUNG GALAXY S10E | 25 | 6,975 |
| Samsung | USED SAMSUNG GALAXY NOTE 20 ULTRA | 115 | 32,085 |
| Samsung | USED SAMSUNG GALAXY NOTE 20 | 59 | 16,461 |
| Samsung | USED SAMSUNG GALAXY NOTE 10 | 41 | 11,439 |
| Samsung | USED SAMSUNG GALAXY NOTE 9 | 25 | 6,975 |
| Google Pixel | USED GOOGLE PIXEL 9 PRO XL | 260 | 72,540 |
| Google Pixel | USED GOOGLE PIXEL 9 PRO | 195 | 54,405 |
| Google Pixel | USED GOOGLE PIXEL 9 | 150 | 41,850 |
| Google Pixel | USED GOOGLE PIXEL 8 PRO | 188 | 52,452 |
| Google Pixel | USED GOOGLE PIXEL 8A | 98 | 27,342 |
This is major move, as previous valuation ruling was over 18 months old, and officials say it no longer reflects real global market prices. In addition, several newer models needed to be included, while older models have reached End of Life (EOL) and required depreciation.
The ruling states clearly that the new values apply irrespective of the phone’s condition or grade, meaning importers cannot claim lower taxes due to phone quality.
Under new rules, all used phones must have been activated at least 6 months before export to Pakistan. Importers must declare the activation date, which will be verified by customs officers.
If a phone model is not listed among the 62 specified models, the relevant customs office will still assess its value under Sections 25(5) and 25(6) of the Customs Act, 1969. This means no loopholes, and no escaping customs duty by importing unlisted models.
Stakeholders were invited to present documents and defend their positions, but customs department insisted on full transparency and accurate valuation.
This ruling is expected to close major loopholes, stop undervaluation of used phones, increase revenue for the governmentn and raise costs for importers and retailers.
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