Pakistan

ISLAMABAD — Finance Minister Asad Umar on Wednesday presented the Finance Supplementary Second Amendment Bill, 2019, also known as the mini-budget, in the National Assemblyfor the current fiscal year.

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