Pakistan’s Directorate General of Customs Valuation Karachi has announced revised customs values for the commercial import of old and used branded mobile phones, introducing updated benchmarks for 62 different models across leading smartphone brands. The new valuation has been notified through Valuation Ruling No. 2035 of 2026, issued on Monday, and is aimed at bringing import duties and taxes in line with prevailing international market prices. The ruling applies specifically to used mobile phones imported without packing or accessories and covers widely traded brands including Apple, Samsung, Google Pixel, and OnePlus.
According to customs officials, the earlier valuation framework had been in place for more than one and a half years and no longer reflected global market realities. During this period, several new smartphone models were launched internationally, while many older models reached the end of their commercial life cycle. This shift required depreciation adjustments that were not accounted for in the previous ruling. Authorities observed significant disparities between the declared import values and the actual prices of used devices in international markets, prompting the initiation of a fresh valuation exercise under Sections 25 and 25A of the Customs Act, 1969. Officials noted that the objective was to establish a transparent and realistic valuation system that reflects current demand, supply, and resale prices of used smartphones.
Under the revised ruling, customs duties and taxes will now be assessed strictly on the fixed C&F values specified by Customs, regardless of the physical condition, cosmetic wear, or grading of the used phones. To be eligible under this framework, imported devices must have been activated at least six months prior to their export to Pakistan. Importers are required to declare the activation period at the time of clearance, which will be verified by the concerned assessing officers through available documentation and system checks. For mobile phone brands or models that are not listed in the valuation tables, collectorates have been directed to determine values under Sections 25(5) and 25(6) of the Customs Act, ensuring no gaps remain in the assessment process.
The ruling outlines detailed customs values for used Apple iPhones, Samsung Galaxy devices, Google Pixel phones, and selected OnePlus models. For Apple, the highest customs value has been fixed for the used iPhone 15 Pro Max at US dollars 460 per piece, followed by the iPhone 15 Pro at US dollars 390 and the iPhone 15 Plus at US dollars 320. Older models such as the iPhone 11 are valued at US dollars 95, while legacy devices like the iPhone 7 Plus stand at US dollars 26. Samsung valuations range from US dollars 255 for the used Galaxy S23 Ultra to US dollars 25 for older models such as the Galaxy S10 series and Galaxy Note 9. Google Pixel devices include a valuation of US dollars 260 for the Pixel 9 Pro XL and US dollars 18 for the Pixel 5 and Pixel 5a 5G. OnePlus models have been assigned values starting from US dollars 184 for the OnePlus 12 and US dollars 60 for the OnePlus 10T.
Customs authorities stated that multiple consultative meetings were held with stakeholders during the valuation process, and importers were invited to submit documentary evidence in support of their declared values. The directorate reviewed import data from the last 90 days, conducted market surveys, and visited local markets to assess actual retail prices of used mobile phones. Due to inconsistencies found in transaction values and comparable import data, the valuation was finalized through market inquiry under Section 25(7) of the Customs Act, with appropriate adjustments for margins and profits. Officials believe the revised valuation will help curb under invoicing, enhance revenue collection, and improve transparency in the import of used mobile phones across Pakistan.
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