Used Phone Duties Revised: Apple iPhones See Biggest Cuts in Pakistan (2026)

The commercial import of used mobile phones into Pakistan is facing revised customs valuations, effective January 16, 2026, according to Valuation Ruling No. 2035 of 2026. The changes, implemented by the Customs Valuation Department, aim to reflect current international pricing and potentially lower costs for consumers in the used smartphone market.

iPhone Values See Significant Adjustments

The most substantial reductions in assessed values are being applied to used iPhones. These cuts range from 32% to 81%, impacting 62 mobile phone models across Apple, Samsung, Google Pixel, and OnePlus. For example, the assessed value of the iPhone 12 Pro has been reduced to $155 from $280, and the iPhone 13 Pro Max is now valued at $295, down from $430.

Did You Know? The new ruling stipulates that imported devices must have been activated at least six months prior to export to Pakistan.

Impact on Other Brands

While iPhones are experiencing the largest valuation decreases, Samsung, Google Pixel, and OnePlus phones are seeing more limited changes. The Samsung Galaxy S23 Ultra saw a modest decline to $255, and assessment values were fixed for several Google Pixel and OnePlus models for the first time. Other Samsung models like the Galaxy S23 Plus are valued at $160.

How Valuations are Determined

The Customs Valuation Department based its revisions on market inquiries and benchmarked prices against trade-in values published by manufacturers, including Samsung, Google, and OnePlus. These assessed values are crucial as they form the basis for calculating duties and taxes – which include a flat Rs250 per set, 18% sales tax, withholding tax, a handset levy, and regulatory duties – levied on imported mobile phones.

Expert Insight: Aligning customs valuations with current market rates is a common practice intended to prevent revenue leakage and ensure fair trade. The significant cuts to iPhone valuations suggest a substantial shift in the international market for these older devices.

The ruling clarifies that the assessed values apply regardless of the condition of the imported phones and do not include packaging or accessories. Importers of models not specifically listed in the ruling are directed to determine assessable values according to Sections 25(5) and 25(6) of the Customs Act, 1969.

Frequently Asked Questions

What brands are affected by the new ruling?

The ruling covers 62 models across Apple, Samsung, Google Pixel, and OnePlus.

What is the biggest change introduced by this ruling?

The steepest cuts in assessed values are being applied to used iPhones, with declines ranging from 32% to 81%.

What condition must imported phones meet to be assessed under this ruling?

Devices must have been activated at least six months prior to export to Pakistan.

It remains to be seen how quickly these revised valuations will translate into lower retail prices for consumers, but the changes could potentially stimulate activity in the used smartphone market. Further monitoring of import data and market responses will be necessary to assess the full impact of this ruling.