ISLAMABAD: In a welcome relief for Pakistani consumers eyeing affordable smartphones, the Federal Board of Revenue’s Customs Valuation Department has slashed assessment values for duties and taxes on imported used and old mobile phones — a move that aligns valuations with falling global prices and promises lower costs in the local market amid rising living expenses.
The revision, detailed in Valuation Ruling No. 2035/2026 issued on January 19, 2026, targets commercial imports of refurbished devices without packaging or accessories, covering major brands like Apple, Samsung, Google Pixel, and OnePlus. Officials say the downward adjustments reflect the natural depreciation of older models nearing the end of their lifecycle, ensuring fair taxation and passing savings to buyers.
The recent FBR valuation ruling on used smartphones is a welcome and much needed reform. By bringing customs values in line with international market prices, it reduces arbitrary assessments, lowers import-stage taxes, and ultimately makes quality smartphones more affordable for… pic.twitter.com/si3u9nw6hB
— Kasim Gilani (@KasimGillani) January 22, 2026
Key Highlights
- Older iPhone models see sharp cuts: iPhone 13 Pro Max drops to $295 from $430; iPhone 13 Pro to $225 from $360; iPhone 12 Pro Max to $215 from $340.
- Newer used iPhones fixed: iPhone 15 Pro Max at $460; iPhone 15 Pro at $390; iPhone 15 Plus at $320; iPhone 15 at $310.
- Samsung Galaxy series: Galaxy S23 Ultra $255; S23 Plus $160; S23 $140; older models like S21 5G at $50.
- Google Pixel and OnePlus: Pixel 9 Pro XL $260; OnePlus 12 $184; OnePlus 11 $92.
- Requirement: Used phones must be activated at least six months before import; importers must declare this.
- Purpose: Align with international market trends, reduce over-taxation, and boost affordability for refurbished devices.
The changes affect 62 models total, with significant reductions for high-end used iPhones (up to 81% in some cases) to better match current resale values abroad. For instance, older devices approaching obsolescence now carry lower customs bases, which should translate to reduced PTA taxes and overall import duties.
Relief for Pakistani Consumers
With smartphones essential for daily life, education, and work in Pakistan, this revision comes as timely support during economic pressures. Many families rely on used or refurbished phones to access reliable tech without the premium price of new models.
By lowering assessment values, the government aims to make quality devices more accessible, curb smuggling risks through fair pricing, and encourage legitimate imports — ultimately benefiting everyday users across urban and semi-urban areas.
What This Means Going Forward
The ruling, effective from mid-January 2026, follows stakeholder consultations, import data reviews, and market surveys. While newer flagship used models see modest or stable valuations, the overall direction favors affordability for older stock. Consumers can expect gradual price easing in the used market, though final retail costs depend on importer margins and local demand.
This pragmatic step reinforces Pakistan’s push for transparent trade policies and consumer-friendly reforms, helping more people stay connected in an increasingly digital world.
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