Islamabad – In an effort to ease the financial burden on consumers, the Customs Valuation Department has reduced duty and tax assessment rates for the commercial import of used and pre-owned mobile phones. The move comes as prices for new phones remain high, making used smartphones a more attractive option for buyers.
The updated assessment rates, announced through Valuation Ruling No. 2035 of 2026, will come into effect from January 16, 2026. The revision primarily targets high-end used iPhone models, including the iPhone 14 and iPhone 15 series. Meanwhile, assessed values for Samsung, Google Pixel, and OnePlus phones have largely remained unchanged or have been set for the first time.
Customs officials explained that the downward adjustment reflects a decline in global prices for older smartphones, particularly iPhones, as they near the end of their commercial life cycle. The new rates aim to align import valuations with current market prices, allowing consumers to benefit from lower duties and potentially more affordable retail prices.
Key Changes for iPhone Models
The ruling covers 62 models across four leading brands. Among iPhones, the most significant reductions include:
-
iPhone 12 Pro: $155 (previously $280)
-
iPhone 12 Pro Max: $215 (previously $340)
-
iPhone 13: $170 (previously $280)
-
iPhone 11 Pro Max: $145 (previously $245)
-
iPhone XS Max: $95 (previously $150)
-
iPhone X: $57 (previously $75)
-
iPhone 13 Pro Max: $295 (previously $430)
-
iPhone 13 Pro: $225 (previously $360)
Newer iPhone models now have fixed assessment values:
-
iPhone 15 Pro Max: $460
-
iPhone 15 Pro: $390
-
iPhone 15 Plus: $320
-
iPhone 15: $310
-
iPhone 14 Pro Max: $360
-
iPhone 14 Pro: $290
-
iPhone 14: $210
Samsung, Google Pixel, and OnePlus
For other major brands, changes were minimal. Samsung’s Galaxy S23 Ultra saw a slight reduction to $255, while other models, including the Galaxy S23 Plus ($160), Galaxy S23 ($140), and Galaxy S22 Ultra 5G ($160), remained mostly unchanged.
Google Pixel phones were also assigned fixed values, including:
-
Pixel 9 Pro XL: $260
-
Pixel 9 Pro: $195
-
Pixel 9: $150
-
Pixel 8 Pro: $188
-
Pixel 8: $98
OnePlus models were assessed as follows:
-
OnePlus 12: $184
-
OnePlus 12R: $105
-
OnePlus 11: $92
-
OnePlus 10 Pro: $65
-
OnePlus 10T: $60
Assessment Rules & Import Conditions
The revised valuations apply to used mobile phones imported commercially without packaging and accessories. Devices must have been activated at least six months prior to export to Pakistan. Importers are required to declare the activation date, which will be verified by customs officers during clearance.
For smartphones not listed in the ruling, importers must determine assessable values under Sections 25(5) and 25(6) of the Customs Act, 1969.
Customs officials noted that the updated valuations were developed after consultations with industry stakeholders and an analysis of import data over a 90-day period, alongside market research and manufacturer trade-in rates for Samsung, Google, and OnePlus devices.
The government imposes several charges on mobile phone imports, including a flat Rs250 per set, 18% sales tax, withholding tax, a handset levy, and regulatory duties, all calculated on the assessed value of each device.