Pakistan’s decision to revise customs values for used imported mobile phones could soon make popular smartphones more affordable for buyers, while also tightening checks on under-invoicing and tax evasion.

Contents

Why this matters to buyers What has changed Tighter checks, fewer loopholes Balancing affordability and enforcement

The Federal Board of Revenue has approved a new valuation framework for old and used branded mobile phones, reducing the assessed values on which customs duties and taxes are charged. The move follows a detailed review by the Directorate General of Customs Valuation, which found that existing benchmarks no longer matched global market prices.

Why this matters to buyers

For many Pakistanis, imported used phones are the only affordable way to access premium devices such as iPhones, Samsung Galaxy, and Google Pixel models. High customs values in recent years had pushed up final prices, making even older models expensive.

Officials say the revised valuation reflects depreciation of older phones and the arrival of newer models in the international market. This adjustment is expected to lower overall tax burden on imports, potentially translating into cheaper devices for consumers.

What has changed

Under Valuation Ruling No. 2035 of 2026, customs authorities have fixed new C&F (cost and freight) values for 62 models of used mobile phones, including Apple, Samsung, Google Pixel, and OnePlus devices. These values will apply to commercial imports of used phones without accessories or packaging.

The revised framework applies regardless of a phone’s physical condition or grading. To qualify, imported devices must have been activated at least six months before export to Pakistan, a requirement intended to discourage misuse of the used-phone channel for new devices.

Tighter checks, fewer loopholes

Customs officials say the new system is also designed to address under-invoicing, a long-standing issue that hurts government revenue and distorts the market. The valuation exercise was carried out under Sections 25 and 25A of the Customs Act, 1969, after authorities found large gaps between declared import prices and actual international rates.

Also Read: PTA tax for iPhone 17 users in Pakistan for 2026

During the review, officials examined 90 days of import data, conducted market surveys, and consulted stakeholders. For phone models not listed in the ruling, customs collectors have been instructed to assess values under existing legal provisions.

Balancing affordability and enforcement

Authorities believe the updated valuation will strike a balance between making imported phones more accessible to consumers and ensuring transparency in trade. By aligning customs values with real market prices, the government aims to improve revenue collection while reducing incentives for illegal practices.

For buyers, the change could mean lower prices at retail counters in the coming months. For the state, it signals a shift toward data-based regulation in a sector that directly affects millions of users across the country.