The Directorate General of Customs Valuation Karachi has issued Valuation Ruling No. 2035 of 2026 on January 19, 2026, fixing updated customs values for 62 models of old and used branded mobile phones from Apple, Samsung, Google Pixel, and OnePlus.
Read More: https://theboardroompk.com/pakistan-mobile-imports-hit-801m-with-40-growth-local-production-thrives/
This replaces a ruling over 1.5 years old that no longer reflected current international prices, new model introductions, end-of-life depreciation for older devices, and persistent undervaluation in declarations. Authorities rejected standard methods (transaction value, identical/similar goods) due to inconsistencies and instead relied on Section 25(7) market inquiry under the Customs Act, 1969.
This involved reviewing 90 days of import data, conducting field market surveys in local areas, assessing actual retail prices, adjusting for importer margins/profits, and holding multiple stakeholder consultations. The new C&F values apply uniformly regardless of phone condition or grade, excluding packing and accessories, for commercial imports only.
Mandatory Activation Proof and Revenue Impact Expected
A key condition requires importers to declare and prove that used phones were activated at least six months before export to Pakistan, with assessing officers verifying this during clearance.
Notable fixed values include: Used iPhone 15 Pro Max at $460, Used iPhone 15 at $310, Used Galaxy S23 Ultra at $255, Used Pixel 9 Pro XL at $260, Used OnePlus 12 at $184, down to older models like Used iPhone 8 at $38 or Used Pixel 5 at $18. Unlisted models fall under fallback Sections 25(5) and 25(6).
The move is anticipated to curb under-invoicing, boost FBR revenue collection, enhance transparency in the popular used phone segment, and stabilize duty assessments amid fluctuating global smartphone markets, benefiting compliant importers while deterring evasion practices.
The brands covered under the new ruling are Apple, Samsung and Google Pixel.
📱 Used Mobile Phones – Customs Values (C&F)
(Valuation Ruling No. 2035 of 2026 — Directorate General of Customs Valuation Karachi)
| S. No. | Brand | Model | Customs Value (US$/Piece) |
|---|---|---|---|
| 1 | Apple | USED IPHONE 15 PRO MAX | 460 |
| 2 | Apple | USED IPHONE 15 PRO | 390 |
| 3 | Apple | USED IPHONE 15 PLUS | 320 |
| 4 | Apple | USED IPHONE 15 | 310 |
| 5 | Apple | USED IPHONE 14 PRO MAX | 360 |
| 6 | Apple | USED IPHONE 14 PRO | 290 |
| 7 | Apple | USED IPHONE 14 | 210 |
| 8 | Apple | USED IPHONE 13 PRO MAX | 295 |
| 9 | Apple | USED IPHONE 13 PRO | 225 |
| 10 | Apple | USED IPHONE 13 | 170 |
| 11 | Apple | USED IPHONE 12 PRO MAX | 215 |
| 12 | Apple | USED IPHONE 12 PRO | 155 |
| 13 | Apple | USED IPHONE 12 | 120 |
| 14 | Apple | USED IPHONE 11 PRO MAX | 145 |
| 15 | Apple | USED IPHONE 11 PRO | 125 |
| 16 | Apple | USED IPHONE 11 | 95 |
| 17 | Apple | USED IPHONE XS MAX | 95 |
| 18 | Apple | USED IPHONE XS | 66 |
| 19 | Apple | USED IPHONE XR | 76 |
| 20 | Apple | USED IPHONE X | 57 |
| 21 | Apple | USED IPHONE 8 PLUS | 47 |
| 22 | Apple | USED IPHONE 8 | 38 |
| 23 | Apple | USED IPHONE 7 PLUS | 26 |
| 24 | Apple | USED IPHONE 7 | 24 |
| 25 | Apple | USED IPHONE SE 3 | 73 |
| 26 | Apple | USED IPHONE SE 2 | 25 |
| 27 | Apple | USED IPHONE SE | 25 |
| 28 | Apple | USED IPHONE AQUOS R3 | 25 |
| 29 | Samsung | USED SAMSUNG GALAXY S23 ULTRA | 255 |
| 30 | Samsung | USED SAMSUNG GALAXY S23+ | 160 |
| 31 | Samsung | USED SAMSUNG GALAXY S23 | 140 |
| 32 | Samsung | USED SAMSUNG GALAXY S22 ULTRA 5G | 160 |
| 33 | Samsung | USED SAMSUNG GALAXY S22+ 5G | 75 |
| 34 | Samsung | USED SAMSUNG GALAXY S22 5G | 80 |
| 35 | Samsung | USED SAMSUNG GALAXY S21+ 5G | 69 |
| 36 | Samsung | USED SAMSUNG GALAXY S21 5G | 50 |
| 37 | Samsung | USED SAMSUNG GALAXY S20+ | 46 |
| 38 | Samsung | USED SAMSUNG GALAXY S20 | 41 |
| 39 | Samsung | USED SAMSUNG GALAXY S10+ | 25 |
| 40 | Samsung | USED SAMSUNG GALAXY S10 | 25 |
| 41 | Samsung | USED SAMSUNG GALAXY S10E | 25 |
| 42 | Samsung | USED SAMSUNG GALAXY NOTE 20 ULTRA | 115 |
| 43 | Samsung | USED SAMSUNG GALAXY NOTE 20 | 59 |
| 44 | Samsung | USED SAMSUNG GALAXY NOTE 10 | 41 |
| 45 | Samsung | USED SAMSUNG GALAXY NOTE 9 | 25 |
| 46 | Google Pixel | USED GOOGLE PIXEL 9 PRO XL | 260 |
| 47 | Google Pixel | USED GOOGLE PIXEL 9 PRO | 195 |
| 48 | Google Pixel | USED GOOGLE PIXEL 9 | 150 |
| 49 | Google Pixel | USED GOOGLE PIXEL 8 PRO | 188 |
| 50 | Google Pixel | USED GOOGLE PIXEL 8A | 98 |
| 51 | Google Pixel | USED GOOGLE PIXEL 7 PRO | 119 |
| 52 | Google Pixel | USED GOOGLE PIXEL 7 | 59 |
| 53 | Google Pixel | USED GOOGLE PIXEL 6 PRO | 55 |
| 54 | Google Pixel | USED GOOGLE PIXEL 6 | 32 |
| 55 | Google Pixel | USED GOOGLE PIXEL 6A | 28 |
| 56 | Google Pixel | USED GOOGLE PIXEL 5 | 18 |
| 57 | Google Pixel | USED GOOGLE PIXEL 5A 5G | 18 |
| 58 | OnePlus | USED ONEPLUS 12 | 184 |
| 59 | OnePlus | USED ONEPLUS 12R | 105 |
| 60 | OnePlus | USED ONEPLUS 11 | 92 |
| 61 | OnePlus | USED ONEPLUS 10T | 60 |
| 62 | OnePlus | USED ONEPLUS 10 PRO | 65 |