The Directorate General of Customs Valuation, Karachi, has issued a comprehensive revision of customs values for 62 brands of imported used mobile phones brought into Pakistan in commercial quantities without accessories or packaging.
The updated valuation has been issued under Valuation Ruling No. 2076 of 2026 and will apply to all used mobile phones regardless of their physical condition or grade. The revision covers major global brands including Apple, Samsung, Google Pixel, OnePlus, and Sharp.
According to customs authorities, the purpose of the new valuation is to standardize import assessments, align declared values with market realities, and improve revenue collection under the Customs Act, 1969. The ruling will also be used to calculate duties and taxes at the time of import clearance.
A key condition introduced under the new framework is that all used mobile phones 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 assessing officers at the respective Collectorates.
For models not specifically listed in the valuation ruling, customs authorities have directed Collectorates to determine values under Sections 25(5), 25(6), and 25(7) of the Customs Act, 1969, based on available market data and import comparisons.
Below are the revised customs valuation rates for major smartphone brands:
Apple – Revised Customs Values (Used Mobile Phones)
| S.No | Model | Value (US$) |
| 1 | iPhone 15 Pro Max | 505 |
| 2 | iPhone 15 Pro | 472 |
| 3 | iPhone 15 Plus | 390 |
| 4 | iPhone 15 | 378 |
| 5 | iPhone 14 Pro Max | 413 |
| 6 | iPhone 14 Pro | 350 |
| 7 | iPhone 14 | 275 |
| 8 | iPhone 13 Pro Max | 374 |
| 9 | iPhone 13 Pro | 293 |
| 10 | iPhone 13 | 225 |
| 11 | iPhone 12 Pro Max | 274 |
| 12 | iPhone 12 Pro | 222 |
| 13 | iPhone 12 | 156 |
| 14 | iPhone 11 Pro Max | 211 |
| 15 | iPhone 11 Pro | 160 |
| 16 | iPhone 11 | 133 |
| 17 | iPhone XR | 145 |
| 18 | iPhone XS Max | 95 |
| 19 | iPhone XS | 75 |
| 20 | iPhone X | 70 |
| 21 | iPhone 8 Plus | 78 |
| 22 | iPhone 8 | 45 |
| 23 | iPhone 7 Plus | 47 |
| 24 | iPhone 7 | 35 |
| 25 | iPhone SE (3rd Gen) | 73 |
| 26 | iPhone SE (2nd Gen) | 52 |
| 27 | iPhone SE | 47 |
Samsung – Revised Customs Values
| Model | Value (US$) |
| Galaxy S23 Ultra | 305 |
| Galaxy S23+ | 260 |
| Galaxy S23 | 250 |
| Galaxy S22 Ultra 5G | 260 |
| Galaxy S22+ 5G | 180 |
| Galaxy S22 5G | 130 |
| Galaxy S21+ 5G | 150 |
| Galaxy S21 5G | 110 |
| Galaxy S20+ | 94 |
| Galaxy S20 | 80 |
| Galaxy S10+ | 60 |
| Galaxy S10 | 54 |
| Galaxy S10e | 49 |
| Galaxy Note 20 Ultra | 145 |
| Galaxy Note 20 | 95 |
| Galaxy Note 10 | 60 |
| Galaxy Note 9 | 50 |
Google Pixel – Revised Customs Values
| Model | Value (US$) |
| Pixel 9 Pro XL | 348 |
| Pixel 9 Pro | 290 |
| Pixel 9 | 215 |
| Pixel 8 Pro | 215 |
| Pixel 8a | 120 |
| Pixel 7 Pro | 175 |
| Pixel 7 | 105 |
| Pixel 6 Pro | 110 |
| Pixel 6 | 94 |
| Pixel 6a | 82 |
| Pixel 5 | 75 |
| Pixel 5a 5G | 70 |
OnePlus – Revised Customs Values
| Model | Value (US$) |
| OnePlus 12 | 210 |
| OnePlus 12R | 176 |
| OnePlus 11 | 121 |
| OnePlus 10 Pro | 113 |
| OnePlus 10T | 90 |
Sharp – Revised Customs Value
| Model | Value (US$) |
| Aquos R3 | 47 |
Background of the Decision
The revised valuation follows the withdrawal of a previous ruling after it was challenged before the Director General under Section 25D of the Customs Act. The earlier ruling was rescinded through Order-in-Revision No. 05/2026 due to concerns that comparable market data and international auction prices were not adequately considered.
After reviewing stakeholder objections, customs authorities held consultations with importers and manufacturers. However, participants failed to provide sufficient documentary evidence, including auction price data.
The Directorate then analyzed 90 days of import data, conducted market surveys, and applied valuation methods under Section 25(7) of the Customs Act, 1969. Adjustments for profit margins and commercial factors were also incorporated before finalizing the new C&F values.
Officials said the updated framework is intended to improve transparency, reduce undervaluation practices, and ensure consistent customs duty collection across all entry points.
