FBR Revises Customs Value on Used Mobile Phone Imports in Pakistan

Pakistan Updates Customs Values for Used Mobile Phones

The Federal Board of Revenue (FBR) has recently revised the customs value for importing 62 types of old and used mobile phones. Specifically, the Directorate General of Customs Valuation Karachi established these new values. This important update aims to align import duties with current international market prices, ensuring fair taxation.

Consequently, the directorate officially issued Valuation Ruling No. 2035 of 2026 earlier this week. These revised FBR customs value regulations apply to commercial imports of used mobile phones. This includes devices without original packing or accessories, covering popular brands like Apple, Samsung, and Google Pixel.

Why the FBR Revised Customs Values

Officials highlighted that the previous valuation ruling was over 18 months old. Therefore, it no longer accurately reflected global market conditions. Many new smartphone models had since launched, while older models required depreciation adjustments due to their extended market presence.

Consequently, customs authorities launched a new valuation exercise. This action, taken under Sections 25 and 25A of the Customs Act, 1969, followed the discovery of significant discrepancies between declared import values and actual international prices.

Importantly, the new ruling dictates that customs duties and taxes will be based on these fixed values. This assessment applies uniformly, irrespective of the physical condition or grade of the used phones.

Key Regulations for Used Phone Imports

To qualify for these specific FBR customs value rates, imported used mobile phones must have been activated at least six months before their export to Pakistan. Importers must declare this activation period, which concerned assessing officers will meticulously verify.

Furthermore, for any brands or models not included in the official valuation table, collectorates received instructions. They must assess values according to Sections 25(5) and 25(6) of the Customs Act.

Customs Values of Used Apple iPhones (2026)

Customs Values of Used Samsung Mobile Phones

Customs Values of Google Pixel and OnePlus Phones

Google Pixel

OnePlus

Enhancing Transparency in Mobile Phone Imports

During the valuation process, customs officials conducted multiple meetings with various stakeholders. Importers were invited to submit essential documents to support their claims.

The directorate meticulously reviewed 90 days of import data, conducted thorough market surveys, and visited local markets to assess actual selling prices. Due to inconsistencies in transaction values and comparable import data, customs authorities ultimately relied on market inquiry under Section 25(7) to finalize C&F values, after adjusting for margins and profits.

Ultimately, this revised valuation is expected to curb under-invoicing practices. It will also improve revenue collection and enhance transparency in the import sector for used mobile phones.