The Federal Board of Revenue (FBR) has provided a detailed breakdown of the taxes applied to imported mobile phones in Pakistan, explaining how charges vary depending on the smartphone’s value.
The briefing was delivered to the National Assembly’s Standing Committee on Finance.
FBR officials told the committee that four main levies are imposed on imported smartphones: mobile levy, regulatory duty, sales tax, and withholding tax. The original price of each phone is assessed through a valuation ruling. If no such valuation exists, the FBR determines the price using import data from the preceding 90 days.
| Phone value (USD) | Mobile levy (Rs) | Regulatory duty (Rs) | Sales tax (%) | Withholding tax (Rs) |
| Up to 30 | 100 | 300 | 18 | 70 |
| 30 – 100 | 200 | 3,000 | 18 | 930 |
| 100 – 200 | 600 | 7,500 | 8 | 970 |
| 200 – 350 | 1,800 | 11,000 | 18 | 5,000 |
| 350 – 500 | 4,000 | 15,000 | 18 | 5,000 |
| 500+ | 8,000 | 22,000 | 25 | 11,500 |
| 700+ | 16,000 | 22,000 | 25 | 11,500 |
According to the board, budget smartphones valued up to $30 are subject to a Rs100 mobile levy, Rs300 regulatory duty, 18 percent sales tax, and Rs70 withholding tax. For phones priced between $30 and $100, taxes rise to Rs200 for the mobile levy, Rs3,000 for regulatory duty, 18 percent sales tax, and Rs930 for withholding tax.
Mid-range devices costing $100 to $200 attract Rs600 in mobile levy, Rs7,500 regulatory duty, 8 percent sales tax, and Rs970 withholding tax. For phones in the $200 to $350 bracket, the charges increase to Rs1,800 mobile levy, Rs11,000 regulatory duty, 18 percent sales tax, and Rs5,000 withholding tax.
Premium handsets priced between $350 and $500 face Rs4,000 mobile levy, Rs15,000 regulatory duty, 18 percent sales tax, and Rs5,000 withholding tax. The highest taxes apply to phones costing above $500, with the mobile levy reaching Rs8,000, and rising to Rs16,000 for models over $700. Regulatory duty is capped at Rs22,000, sales tax at 25 percent, and withholding tax at Rs11,500.
The FBR’s structured approach aims to ensure consistency in mobile phone taxation and prevent undervaluation of imported devices.
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