How Pakistan’s New 2026 Customs Ruling is Revolutionizing the Used Smartphone Market

For over 18 months, the Pakistani mobile market operated under an outdated valuation system that failed to account for the rapid depreciation of global technology. On January 16, 2026, the Federal Board of Revenue (FBR) finally addressed this gap by releasing Valuation Ruling №2035/2026

PTA Tax Cut

This isn’t just a regulatory update; it is a significant shift that makes high-end, used flagship devices more accessible to the average Pakistani consumer.

The Problem with “Stale” Valuations

Before this ruling, customs duties for used phones were being calculated based on prices from mid-2024. As newer models like the iPhone 16 approached, the taxable value of older models remained artificially high. The new ruling supersedes Valuation Ruling №1893/2024, finally aligning import taxes with the actual C&F (Cost and Freight) value of devices in the international market.

What’s Changing for the iPhone and Beyond?

The new ruling covers 62 distinct models, focusing on used handsets imported in commercial quantities without original packaging. Some of the most dramatic adjustments include:

• iPhone 12 Pro: Valuation reduced to $155, down roughly 45% from previous rates.
• iPhone 13 Pro Max: Now valued at $295 for tax assessment.
• Samsung Galaxy S23 Ultra: Entering the list with a new valuation of $255.
• Google Pixel 9 Pro XL: A new addition to the list, valued at $260.

Critical Compliance for Importers

It is important to note that these lower rates come with strict verification requirements. To qualify, a device must have been activated at least six months prior to its export to Pakistan. Importers are now required to declare this activation period, which is subject to verification by assessing officers.

Furthermore, these values are applied regardless of the “grade” or physical condition of the device, ensuring a standardized tax process for all commercial imports.

Why This Matters for Your Next Purchase

Lower customs values directly translate to lower PTA registration taxes. For the first time in nearly two years, the “landed cost” of a used iPhone 13 or 14 has become significantly more manageable for the secondary market.

Want the Full List of New Rates?

We have compiled a comprehensive, side-by-side comparison of the old 2024 rates vs. the new 2026 rates for every major model, including estimated PTA tax savings on CNIC and Passport.

Read the Full PTA Tax Comparison Guide on [Our Website]