The Federal Board of Revenue (FBR) has raised taxes on used imported mobile phones by revising customs valuation by up to 175% of at least 62 models.
According to a new valuation ruling issued by the Directorate General of Customs Valuation, duties and taxes will now be calculated based on updated benchmark prices. Officials say the move will directly increase the overall tax burden on imported used smartphones.
Under the new ruling, the previous valuation framework has been scrapped, and updated prices are determined based on current market trends and import data. The revised policy applies to all used phones regardless of condition, and only devices activated at least six months before shipment will qualify for import. Importers must also provide activation details, which will be verified by customs authorities.
iPhone prices revised
Customs valuation for Apple iPhone models has increased. For instance, the iPhone 15 Pro Max valuation has risen from $460 to $505, while the iPhone 15 Pro increased from $390 to $472. Similarly, iPhone 14 and iPhone 13 series devices have also seen significant upward revisions, raising applicable duties and taxes.
Samsung devices impacted
Valuations for Samsung’s flagship devices have also been increased. The Galaxy S23 Ultra, for example, jumped from $255 to $305, while older models like the Galaxy S21 series also saw notable increases, further driving up import costs.
Google Pixel and other brands
Google Pixel devices have also been affected, with models like the Pixel 9 Pro XL rising from $260 to $348. Similar increases were observed across Pixel 6, 7, and 8 series.
Meanwhile, OnePlus devices including the OnePlus 12 and 11 series have also seen valuation hikes, adding to the tax burden on importers.
Key rules for importers
The FBR clarified that:
- Customs valuation will apply regardless of the phone’s condition or grade
- Phones must be activated at least six months before import
- Importers must declare activation details for verification
- If a phone model is not listed, valuation will be determined under the Customs Act 1969
- If the declared value exceeds the set valuation, taxes will be applied on the higher amount
Additionally, freight differences for air shipments will be added to the valuation, further increasing costs.


