ISLAMABAD: With new mobile phones remaining out of reach for many consumers due to elevated prices and higher assessed values, the government has moved to ease pressure on the secondary smartphone market by revising customs valuation rates for the commercial import of used and old mobile phone sets. The Customs Valuation Department has issued a fresh ruling that significantly lowers assessment rates for a wide range of popular devices, a step that could translate into reduced duties and taxes at the import stage and potentially softer prices at retail outlets dealing in used phones.
The revised assessment values have been notified through Valuation Ruling No. 2035 of 2026, which will take effect from Jan 16, 2026. According to customs officials, the update reflects a sustained decline in international prices of older smartphones, particularly iPhones, as they move closer to the end of their commercial life cycle. Officials noted that while fresh assessment values have been introduced for high end used iPhone models including the iPhone 14 and iPhone 15 series, valuations for Samsung, Google Pixel and OnePlus devices have largely been maintained at existing levels or fixed for the first time. In total, the ruling covers 62 models across these four major brands, either through revised rates or new valuations established after market review.
A comparison between the newly notified values and those issued in 2024 shows a sharp downward adjustment for used iPhones, which have recorded the steepest cuts among all brands. The assessed value of the iPhone 12 Pro has been reduced to $155 from $280, while the iPhone 12 Pro Max now stands at $215 compared to the earlier $340. Similarly, the iPhone 13 has been revised down to $170 from $280, the iPhone 11 Pro Max to $145 from $245, and the iPhone XS Max to $95 from $150. Even older models such as the iPhone X saw their assessed value fall to $57 from $75. Newer flagship models were not spared, with the iPhone 13 Pro Max lowered to $295 from $430 and the iPhone 13 Pro to $225 from $360. For the first time, assessment values have also been fixed for seven newer used iPhone models, with the iPhone 15 Pro Max valued at $460, the iPhone 15 Pro at $390, the iPhone 15 Plus at $320 and the iPhone 15 at $310. In the iPhone 14 lineup, the iPhone 14 Pro Max has been assessed at $360, the iPhone 14 Pro at $290 and the standard iPhone 14 at $210.
In contrast, valuation changes for other brands have been minimal. Samsung devices saw only marginal movement, with the Galaxy S23 Ultra assessed at $255, reflecting a modest decline, while the Galaxy S23 Plus stands at $160, the Galaxy S23 at $140 and the Galaxy S22 Ultra 5G at $160. Older Samsung models such as the Galaxy S21 Plus 5G, Galaxy S21 5G, Galaxy S20 Plus and Galaxy S20 have been valued between $41 and $69. Google Pixel phones were assigned fixed values across both new and older generations, including $260 for the Pixel 9 Pro XL, $195 for the Pixel 9 Pro, $150 for the Pixel 9, $188 for the Pixel 8 Pro and $98 for the Pixel 8. A similar approach was applied to OnePlus devices, with the OnePlus 12 assessed at $184, the OnePlus 12R at $105, and older models like the OnePlus 11, OnePlus 10 Pro and OnePlus 10T valued between $60 and $92.
Under the ruling, the notified values will apply to used mobile phones imported in commercial quantities without packaging or accessories and will serve as the basis for calculating duties and taxes, which include a flat Rs250 per set, 18 per cent sales tax, withholding tax, handset levy and regulatory duties. The values will apply regardless of the phone’s condition or grade. It has also been stipulated that devices must have been activated at least six months prior to export to Pakistan, with importers required to declare the activation period for verification during clearance. Customs officials said extensive consultations with stakeholders were held during August, September and December last year, alongside analysis of 90 days of import data and market inquiries, to ensure valuations remain aligned with prevailing international and domestic market trends.
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