Federal Board of Revenue (FBR) has updated customs valuations for the import of used mobile phones, setting new benchmarks for 62 popular smartphone models. The Directorate General of Customs Valuation, Karachi, issued the revised Valuation Ruling, which replaces the previous directive issued in June 2024. Officials cited the need to adjust valuations to align with current international market trends, noting that the previous list was over 18 months old. With newer flagship models entering the market and older devices depreciating in value, FBR deemed a comprehensive update necessary to maintain consistency and transparency in import assessments.
The updated ruling establishes specific guidelines for importers. It applies only to commercial quantities of used mobile phones, covering devices imported without packaging or accessories. FBR has clarified that the physical condition of the handset does not affect the fixed customs value, and devices must have been activated at least six months prior to exportation. Customs officers will verify this activation period to ensure compliance. The ruling provides clear parameters for importers, aiming to reduce disputes and streamline the valuation process for commonly traded smartphones.
Apple iPhone models are a key focus of the ruling, with valuations ranging from $460 for used iPhone 15 Pro Max to $24 for older iPhone 7 units. The updated list also includes the iPhone SE series and specific models such as iPhone XS, XR, and X. Samsung Galaxy handsets, including S-series and Note-series devices, have also been assigned new customs values, with the top-end Galaxy S23 Ultra set at $255 and older devices like the Galaxy Note 9 at $25. Google Pixel phones, including the latest Pixel 9 series, have been incorporated, with the Pixel 9 Pro XL valued at $260 and the Pixel 5a 5G at $18. OnePlus models, including OnePlus 12, 12R, 11, and 10 series, are also covered under the new valuation schedule.
For devices not listed, Customs Collectorates will determine values under Sections 25(5) and 25(6) of the Customs Act, 1969, ensuring that declared invoice prices higher than FBR benchmarks will be assessed at the declared value. This approach provides clarity for importers while aligning with market realities. By issuing this ruling, FBR aims to strengthen regulatory oversight and facilitate smoother trade in used smartphones, reflecting both international pricing trends and domestic market conditions. The update is expected to bring consistency to Pakistan’s mobile import sector, offering a transparent framework for valuation and compliance while supporting commercial trade of older devices.
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