• Ruling covers 62 models across Apple, Samsung, Google Pixel, OnePlus
• iPhones see steepest cuts • Values apply regardless of condition; accessories not included
• Phones must be activated six months before import
ISLAMABAD: As mobile phone prices remain elevated for new buyers due to higher assessed values, the Customs Valuation Department has reduced assessment rates for duties and taxes on the commercial import of used and old mobile phone sets to ease pressure on consumers in the used smartphone market.
At the same time, fresh assessment values have been set for high-end used iPhone models, ranging from the iPhone 14 and its variants to the iPhone 15 series. For Samsung, Google Pixel and OnePlus, the assessed rates have largely been left unchanged or fixed for the first time.
The revised rates were notified through Valuation Ruling No. 2035 of 2026, which will come into effect from Jan 16, 2026.
Customs officials said the revision reflects a decline in international prices of older smartphones, particularly iPhones, as these devices approach the end of their commercial life cycle.
The downward adjustment, they added, is intended to align valuations with market rates and ensure the benefit is passed on to end consumers through lower duties and, potentially, lower retail prices.
Officials said the new ruling covers 62 mobile phone models across four leading brands, either through revised values or first-time valuation. They said the methodology relied on market inquiries, benchmarked against trade-in prices published on the official websites of manufacturers, including Samsung, Google and OnePlus.
The government levies multiple charges on mobile phones, including a flat Rs250 per set, 18 per cent sales tax, withholding tax, a handset levy and regulatory duties. These are calculated on the notified assessed value of each handset.
A comparison of values notified for 2026 with those issued in 2024 shows a sharp reduction in assessed values for used phones. Used iPhones recorded the steepest cuts, with declines ranging from 32pc to 81pc.
Among the biggest revisions, the assessed value of the iPhone 12 Pro fell to $155 from $280, while the iPhone 12 Pro Max was reduced to $215 from $340.
The iPhone 13 was cut to $170 from $280, the iPhone 11 Pro Max to $145 from $245, and the iPhone XS Max to $95 from $150. The iPhone X was lowered to $57 from $75.
Even newer flagship models were revised downwards, with the iPhone 13 Pro Max reduced to $295 from $430, and the iPhone 13 Pro to $225 from $360.
The department also fixed assessment values for seven newer used iPhone models. Under the new rates, the iPhone 15 Pro Max has been valued at $460, the iPhone 15 Pro at $390, the iPhone 15 Plus at $320, and the iPhone 15 at $310.
For the iPhone 14 lineup, the iPhone 14 Pro Max has been assessed at $360, the iPhone 14 Pro at $290, and the iPhone 14 at $210.
Samsung, Google, OnePlus
By contrast, valuations for other major brands were largely unchanged. Only a marginal adjustment was recorded for the Samsung Galaxy S23 Ultra, which was assessed at $255, reflecting a modest decline.
Other Samsung models were valued at lower but steady levels, with the Galaxy S23 Plus assessed at $160, the Galaxy S23 at $140, and the Galaxy S22 Ultra 5G at $160. Older models included the Galaxy S21 Plus 5G at $69, the Galaxy S21 5G at $50, the Galaxy S20 Plus at $46, and the Galaxy S20 at $41.
For Google Pixel devices, the ruling fixed values across newer and older models, including the Pixel 9 Pro XL at $260, the Pixel 9 Pro at $195, and the Pixel 9 at $150. The Pixel 8 Pro was valued at $188 and the Pixel 8 at $98.
A similar pattern was reported for OnePlus phones, with the OnePlus 12 assessed at $184 and the OnePlus 12R at $105, while older models were valued at $92 for the OnePlus 11, $65 for the OnePlus 10 Pro, and $60 for the OnePlus 10T.
According to the ruling, the notified values will apply to used mobile phones imported in commercial quantities without packaging and accessories, and will form the basis for the assessment of duties and taxes at the time of import. The values will apply regardless of the specific grade or condition of the phones.
It further stipulates that devices must have been activated at least six months prior to export to Pakistan. Importers will be required to declare the activation period, which will be verified by assessing officers during clearance.
Customs officials said the Directorate General of Customs Valuation held consultations with stakeholders on Aug 12, Sept 26 and Dec 15 last year. Import data covering a 90-day period was collected and analysed, while market inquiries were carried out to determine revised values.
For brands and models imported commercially but not listed in the ruling, importers have been advised to determine assessable values under Sections 25(5) and 25(6) of the Customs Act, 1969.
Published in Dawn, January 23rd, 2026
Dawn – Homenone@none.com (Mubarak Zeb Khan)Read More