FBR Revises Customs Values for Used iPhones, Samsung, Pixel, and OnePlus Phones. The Federal Board of Revenue (FBR) has officially revised customs values for the commercial import of used mobile phones in Pakistan. The new valuation applies to popular brands including Apple iPhone, Samsung Galaxy, Google Pixel, and OnePlus, significantly impacting import duties and taxes for traders and businesses.
The updated prices were notified by the Directorate General of Customs Valuation Karachi through Valuation Ruling No. 2035 of 2026, issued on January 19, 2026. According to customs authorities, the revision aims to align import values with prevailing international market prices and address long-standing issues of under-invoicing in the used mobile phone market.
Why FBR Revised Customs Values for Used Mobile Phones
Customs officials explained that the previous valuation ruling had been in effect for over one and a half years, making it outdated and inconsistent with current global smartphone prices. During this period:
- Several new smartphone models entered the international market
- Many older phone models reached end-of-life status
- Global resale prices dropped due to depreciation
- Declared import values often differed sharply from actual market prices
Due to these gaps, Pakistan Customs initiated a fresh valuation exercise under Sections 25 and 25A of the Customs Act, 1969 to reassess customs values based on real market conditions.
Scope of the New Valuation Ruling
The revised customs values apply to:
- Commercial imports only
- Old and used mobile phones
- Phones imported without original packing or accessories
- Devices from Apple, Samsung, Google Pixel, and OnePlus
Under the new ruling, customs duty and taxes will be charged on fixed values, regardless of the phone’s cosmetic condition or grading.
Six-Month Activation (Mandatory Condition)
To qualify under this valuation ruling, imported used mobile phones must meet an important requirement:
- The phone must have been activated at least six months before export to Pakistan
Importers are required to declare the activation period, which will be verified by the concerned customs assessing officers during clearance.
This condition is meant to prevent the import of nearly new phones falsely declared as used devices.
Assessment of Unlisted Models
For phone brands or models not mentioned in the valuation tables, customs collectorates have been instructed to assess values under:
- Section 25(5)
- Section 25(6) of the Customs Act, 1969
This ensures no model escapes proper valuation due to omission.
Customs Values of Used Apple iPhones (2026)
| Model | Customs Value (C&F) US$/Piece |
|---|---|
| Used iPhone 15 Pro Max | 460 |
| Used iPhone 15 Pro | 390 |
| Used iPhone 15 Plus | 320 |
| Used iPhone 15 | 310 |
| Used iPhone 14 Pro Max | 360 |
| Used iPhone 14 Pro | 290 |
| Used iPhone 14 | 210 |
| Used iPhone 13 Pro Max | 295 |
| Used iPhone 13 Pro | 225 |
| Used iPhone 13 | 170 |
| Used iPhone 12 Pro Max | 215 |
| Used iPhone 12 Pro | 155 |
| Used iPhone 12 | 120 |
| Used iPhone 11 Pro Max | 145 |
| Used iPhone 11 Pro | 125 |
| Used iPhone 11 | 95 |
| Used iPhone XS Max | 95 |
| Used iPhone XS | 66 |
| Used iPhone XR | 76 |
| Used iPhone X | 57 |
| Used iPhone 8 Plus | 47 |
| Used iPhone 8 | 38 |
| Used iPhone 7 Plus | 26 |
| Used iPhone SE (3rd Gen) | 24 |
| Used iPhone SE (2nd Gen) | 25 |
| Used iPhone SE (1st Gen) | 25 |
Customs Values of Used Samsung Mobile Phones
| Model | Customs Value (C&F) US$/Piece |
|---|---|
| Used Galaxy S23 Ultra | 255 |
| Used Galaxy S23+ | 160 |
| Used Galaxy S23 | 140 |
| Used Galaxy S22 Ultra 5G | 160 |
| Used Galaxy S22+ 5G | 75 |
| Used Galaxy S22 5G | 80 |
| Used Galaxy S21+ 5G | 69 |
| Used Galaxy S21 5G | 50 |
| Used Galaxy S20+ | 46 |
| Used Galaxy S20 | 41 |
| Used Galaxy S10+ | 25 |
| Used Galaxy S10 | 25 |
| Used Galaxy S10e | 25 |
| Used Galaxy Note 20 Ultra | 115 |
| Used Galaxy Note 20 | 59 |
| Used Galaxy Note 10 | 41 |
| Used Galaxy Note 9 | 25 |
Customs Values of Google Pixel Phones
| Model | Customs Value (C&F) US$/Piece |
|---|---|
| Used Pixel 9 Pro XL | 260 |
| Used Pixel 9 Pro | 195 |
| Used Pixel 9 | 150 |
| Used Pixel 8 Pro | 188 |
| Used Pixel 8a | 98 |
| Used Pixel 7 Pro | 95 |
| Used Pixel 7 | 59 |
| Used Pixel 6 Pro | 55 |
| Used Pixel 6 | 32 |
| Used Pixel 6a | 28 |
| Used Pixel 5 | 18 |
| Used Pixel 5a 5G | 18 |
Customs Values of Used OnePlus Phones
| Model | Customs Value (C&F) US$/Piece |
|---|---|
| Used OnePlus 12 | 184 |
| Used OnePlus 12R | 105 |
| Used OnePlus 11 | 92 |
| Used OnePlus 10T | 60 |
| Used OnePlus 10 Pro | 65 |
How Customs Determined the New Values
According to customs officials, the valuation process involved:
- Multiple stakeholder meetings
- Invitations to importers to submit supporting documents
- Review of 90 days of import data
- Market surveys across major cities
- Visits to local mobile markets to assess actual selling prices
Due to inconsistencies between declared transaction values and comparable import data, customs relied on market inquiry under Section 25(7). Final C&F values were calculated after adjusting:
- Profit margins
- Importer costs
- Market price variations
Impact of the Revised Customs Valuation
The updated ruling is expected to bring several benefits:
- Reduction in under-invoicing
- Improved government revenue collection
- Fair competition among importers
- Greater transparency in used mobile phone imports
- Better alignment with international resale prices
Industry observers believe the move will stabilize the used phone market and discourage illegal valuation practices.
Conclusion
The revision of customs values for used mobile phones by the Federal Board of Revenue marks a significant policy step toward transparency and revenue protection. By updating outdated valuations and introducing strict activation conditions, Pakistan Customs aims to ensure fair taxation while reflecting real international market prices.
