FBR Revises Customs Values for Used Imported Mobile Phones
The Federal Board of Revenue (FBR) has updated customs valuation rates for the commercial import of used mobile phones, a move that may impact overall taxation on several popular smartphone brands.
The revised values were issued by the Directorate General of Customs Valuation under Valuation Ruling No. 2076 of 2026. The update covers 62 brands and applies to old and used mobile phones imported without packaging or accessories.
Major Brands Included
The new valuation list includes widely used brands such as Apple, Samsung, Google (Pixel series), OnePlus, and Sharp.
Under the revised framework, customs values will apply uniformly, regardless of the physical condition or grading of the used devices.
Key Valuation Highlights
Some indicative customs values include:
- Apple iPhones: Ranging from around $35 (older models like iPhone 7) to about $505 (iPhone 15 Pro Max)
- Samsung Galaxy Series: Approximately $49 to $305 depending on the model
- Google Pixel Devices: Roughly $70 to $348
- OnePlus Phones: Around $90 to $210
- Sharp Aquos R3: Approximately $47
These values are used to determine applicable duties and taxes at the time of import.
New Import Conditions
Authorities have also introduced additional compliance requirements. All used mobile phones must have been activated at least six months prior to export to Pakistan. Importers are required to declare the activation period, which will be verified by customs officials.
For models not specifically listed in the ruling, customs authorities will determine values under relevant provisions of the Customs Act, 1969.
Background and Review Process
The updated ruling replaces an earlier valuation (No. 2035/2026), which had been challenged by importers. In a review order issued on April 3, 2026, the previous valuation was withdrawn after concerns were raised regarding the assessment methodology and lack of consideration for international market data.
Following this, authorities conducted a fresh review process, including:
- Analysis of 90 days of import data
- Market surveys under legal provisions
- Consultations with stakeholders
Although stakeholders were invited to provide supporting documents such as international auction prices, no formal evidence was submitted.
Final Outcome
Based on available data and standard procedures, the Directorate finalized new C&F (Cost and Freight) values after adjusting for market factors and profit margins.
The revised valuation is expected to bring more transparency and consistency to the import of used mobile phones in Pakistan.
