PTA Tax on Used iPhone 15, Samsung S23 & Similar Models to Increase After New FBR Ruling

Pakistan’s Federal Board of Revenue (FBR) has revised customs valuation for used smartphones, a move expected to increase PTA tax and overall market prices for popular devices, including the iPhone 15 series and Samsung Galaxy S23 lineup.

The updated Valuation Ruling No. 2070/2026, issued by the Directorate General of Customs Valuation in Karachi, replaces the earlier January 2026 ruling and introduces higher benchmark values for 62 smartphone models across major global brands.

Higher Valuation Means Higher PTA Tax

Under Pakistan’s taxation framework, duties on imported mobile phones are calculated based on their customs value. With the new ruling increasing these benchmark values, PTA tax on used devices is also likely to rise.

For example, the revised customs values include:

• Used iPhone 15 Pro Max → $505
• Used iPhone 15 Pro → $472
• Used Samsung Galaxy S23 Ultra → $305
• Used Samsung Galaxy S23 → $250

Click the link below to download the complete FBR list.

Custom Ruling List new

These updated values will serve as the base for calculating import duties, directly impacting PTA approval costs for both importers and end-users.

Previous Valuation Ruling (January 2026)

The earlier valuation ruling had comparatively lower customs values, enabling importers to clear used smartphones at reduced tax rates. The new revision removes that advantage and tightens oversight of the second-hand phone market.

Click the link below to download the complete FBR list.

Custom Ruling List Old

Tighter Rules and Market Impact

The revised ruling also introduces stricter conditions for used phone imports. The valuation now applies regardless of the condition of the device, while imported phones must have been activated at least six months prior to shipment.

The change follows a review process in which customs authorities analyzed recent import data and conducted market enquiries after the previous ruling was challenged. Officials say the revision is aimed at ensuring transparency and preventing under-invoicing in the used phone market.

The impact is likely to be felt across Pakistan’s smartphone market, particularly among price-sensitive consumers who rely on used imports. Higher customs values are expected to raise PTA taxes and retail prices, potentially reducing demand for second-hand devices while increasing pressure on importers operating on thin margins.

Also read:

cUsed Mobile Phones to Get Pricier: Pakistan Customs Issues Fresh Valuation Order for 62 Models