The government has introduced combined tax on the imported smartphones according to Excise Act 2005.
According to the document, Cellular mobile phones or satellite phones to be charged on the basis of import value per set, or equivalent value in rupees in case of supply by the manufacturer.
Here’s the income tax imposed on imported mobile phone.
| C&F Value of Mobile Phone (in US Dollars) | Sales Tax (in Pak Rupees) | Tax Levy (In Pak Rupees) | Income tax rate on import of mobile phones |
| Up to $30 | Rs150 | Nil | Rs70 |
| $30 - $100 | Rs1470 | Nil | Rs730 |
| $100 - $200 | Rs1870 | Rs500 | Rs930 |
| $200 - $350 | Rs1930 | Rs1,500 | Rs970 |
| $350 - $500 | Rs600 | Rs3,500 | Rs3,000 |
| Exceeding $500 | Rs10,300 | Rs7,000 | Rs5,200 |
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