FBR Valuation Ruling 2035/2026 • Updated Jan 2026

FBR Used Phone Values 2026: PTA Tax Impact

Customs valuation for commercial used-phone imports has been revised for popular models. This can change assessed duty/taxes at import and influence the “all-in” cost buyers see in Pakistan. Below is a clean summary with two charts.

Check PTA Tax Calculator View Customs Values

Commercial imports

These values apply to used phones imported in commercial quantity (not a personal-import guide).

Handset-only valuation

Valuation is for used phones without packing or accessories (C&F values).

6-month activation rule

Reported condition: devices should be activated at least six months before export; importer declares, Customs verifies.

What changed

FBR’s Customs Valuation wing has updated reference values used for assessing duty and taxes on imported used/refurb phones. When assessable value shifts, it can change market pricing—especially for popular imported used iPhones and recent flagships.

  • Coverage includes Apple iPhone, Samsung Galaxy, Google Pixel, and OnePlus models.
  • These values influence assessment at import and can affect final “tax/compliance cost” outcomes in the market.
  • Always verify your exact model/variant and current exchange rate before estimating totals.

Chart 1: iPhone 15 series (reported PTA tax examples)

The following are reported examples. Real-world totals can vary with exchange rates, exact variant, and registration route.

Model Used price assumption (USD) Used value (PKR) PTA tax (CNIC) PTA tax (Passport) Market total context
iPhone 15 $350 Rs 97,800 Rs 34,101 Rs 31,640 Rs 130,000+ (reported context)
iPhone 15 Plus $370 Rs 103,465 Rs 46,068 Rs 40,448 Rs 145,000+ (reported context)
iPhone 15 Pro $400 Rs 111,400 Rs 47,580 Rs 41,960 Rs 155,000+ (reported context)
iPhone 15 Pro Max $460 Rs 128,679 Rs 50,604 Rs 44,984 Rs 175,000 (reported context)
Data Express Tribune

Chart 2: Customs values for used phones (C&F US$/piece)

This table lists used phone models and their customs values (US$/piece) as reported publicly. It helps explain why duty/tax outcomes can move when valuation changes.

View full customs value chart (62 models)
Tip: On mobile, scroll horizontally to view all columns.
# Brand Model Customs Value (US$)
1 Apple Used iPhone 15 Pro Max 460
2 Apple Used iPhone 15 Pro 390
3 Apple Used iPhone 15 Plus 320
4 Apple Used iPhone 15 310
5 Apple Used iPhone 14 Pro Max 360
6 Apple Used iPhone 14 Pro 290
7 Apple Used iPhone 14 210
8 Apple Used iPhone 13 Pro Max 295
9 Apple Used iPhone 13 Pro 225
10 Apple Used iPhone 13 170
11 Apple Used iPhone 12 Pro Max 215
12 Apple Used iPhone 12 Pro 155
13 Apple Used iPhone 12 120
14 Apple Used iPhone 11 Pro Max 145
15 Apple Used iPhone 11 Pro 125
16 Apple Used iPhone 11 95
17 Apple Used iPhone XS Max 95
18 Apple Used iPhone XS 66
19 Apple Used iPhone XR 76
20 Apple Used iPhone X 57
21 Apple Used iPhone 8 Plus 47
22 Apple Used iPhone 8 38
23 Apple Used iPhone 7 Plus 26
24 Apple Used iPhone 7 24
25 Apple Used iPhone SE (3rd gen) 73
26 Apple Used iPhone SE (2nd gen) 25
27 Apple Used iPhone SE 25
28 Apple Used Aquos R3 (as listed) 25
29 Samsung Used Galaxy S23 Ultra 255
30 Samsung Used Galaxy S23+ 160
31 Samsung Used Galaxy S23 140
32 Samsung Used Galaxy S22 Ultra 5G 160
33 Samsung Used Galaxy S22+ 5G 75
34 Samsung Used Galaxy S22 5G 80
35 Samsung Used Galaxy S21+ 5G 69
36 Samsung Used Galaxy S21 5G 50
37 Samsung Used Galaxy S20+ 46
38 Samsung Used Galaxy S20 41
39 Samsung Used Galaxy S10+ 25
40 Samsung Used Galaxy S10 25
41 Samsung Used Galaxy S10e 25
42 Samsung Used Galaxy Note 20 Ultra 115
43 Samsung Used Galaxy Note 20 59
44 Samsung Used Galaxy Note 10 41
45 Samsung Used Galaxy Note 9 25
46 Google Pixel Used Pixel 9 Pro XL 260
47 Google Pixel Used Pixel 9 Pro 195
48 Google Pixel Used Pixel 9 150
49 Google Pixel Used Pixel 8 Pro 188
50 Google Pixel Used Pixel 8a 98
51 Google Pixel Used Pixel 7 Pro 119
52 Google Pixel Used Pixel 7 59
53 Google Pixel Used Pixel 6 Pro 55
54 Google Pixel Used Pixel 6 32
55 Google Pixel Used Pixel 6a 28
56 Google Pixel Used Pixel 5 18
57 Google Pixel Used Pixel 5a 5G 18
58 OnePlus Used OnePlus 12 184
59 OnePlus Used OnePlus 12R 105
60 OnePlus Used OnePlus 11 92
61 OnePlus Used OnePlus 10T 60
62 OnePlus Used OnePlus 10 Pro 65
Data Business Recorder

How to use this as a buyer (quick checklist)

  • Separate handset price vs compliance cost: don’t mix “deal price” with registration cost.
  • Confirm PTA/IMEI status before payment: especially for imported used/refurb stock.
  • Use a calculator for your exact model: variants and routes (CNIC vs passport) can differ.