The Directorate General of Customs Valuation Karachi has fixed new customs values for the import of 62 types of old and used branded mobile phones, aiming to align duties with prevailing international market prices.
In this regard, the directorate issued Valuation Ruling No. 2035 of 2026 on Monday.
The revised values will apply to the commercial import of used mobile phones without packing or accessories, covering brands such as Apple, Samsung, and Google Pixel.
Officials said the previous valuation ruling was more than one and a half years old and no longer reflected current global market conditions. Several new smartphone models had entered the market, while a number of older models had reached their end of life, requiring depreciation adjustments.
As a result, customs authorities initiated a fresh valuation exercise under Sections 25 and 25A of the Customs Act, 1969, after identifying wide differences between declared import values and actual international prices.
Under the new ruling, customs duties and taxes will be assessed on the fixed values specified by Customs, regardless of the physical condition or grade of the used phones.
To qualify under the ruling, imported used mobile phones must have been activated at least six months prior to export to Pakistan. Importers will be required to declare the activation period, which will be verified by the concerned assessing officers.
For brands or models not listed in the valuation table, collectorates have been instructed to assess values under Sections 25(5) and 25(6) of the Customs Act.
Customs values of used Apple iPhones (2026)
Model
Customs Value (C&F) US$/Piece
Used iPhone 15 Pro Max
460
Used iPhone 15 Pro
390
Used iPhone 15 Plus
320
Used iPhone 15
310
Used iPhone 14 Pro Max
360
Used iPhone 14 Pro
290
Used iPhone 14
210
Used iPhone 13 Pro Max
295
Used iPhone 13 Pro
225
Used iPhone 13
170
Used iPhone 12 Pro Max
215
Used iPhone 12 Pro
155
Used iPhone 12
120
Used iPhone 11 Pro Max
145
Used iPhone 11 Pro
125
Used iPhone 11
95
Used iPhone XS Max
95
Used iPhone XS
66
Used iPhone XR
76
Used iPhone X
57
Used iPhone 8 Plus
47
Used iPhone 8
38
Used iPhone 7 Plus
26
Used iPhone SE (3rd Gen)
24
Used iPhone SE (2nd Gen)
25
Used iPhone SE (1st Gen)
25
Customs values of used Samsung mobile phones
Model
Customs Value (C&F) US$/Piece
Used Galaxy S23 Ultra
255
Used Galaxy S23+
160
Used Galaxy S23
140
Used Galaxy S22 Ultra 5G
160
Used Galaxy S22+ 5G
75
Used Galaxy S22 5G
80
Used Galaxy S21+ 5G
69
Used Galaxy S21 5G
50
Used Galaxy S20+
46
Used Galaxy S20
41
Used Galaxy S10+
25
Used Galaxy S10
25
Used Galaxy S10e
25
Used Galaxy Note 20 Ultra
115
Used Galaxy Note 20
59
Used Galaxy Note 10
41
Used Galaxy Note 9
25
Customs values of Google Pixel and OnePlus phones
Google Pixel
Model
Customs Value (C&F) US$/Piece
Used Pixel 9 Pro XL
260
Used Pixel 9 Pro
195
Used Pixel 9
150
Used Pixel 8 Pro
188
Used Pixel 8a
98
Used Pixel 7 Pro
95
Used Pixel 7
59
Used Pixel 6 Pro
55
Used Pixel 6
32
Used Pixel 6a
28
Used Pixel 5
18
Used Pixel 5a 5G
18
OnePlus
Model
Customs Value (C&F) US$/Piece
Used OnePlus 12
184
Used OnePlus 12R
105
Used OnePlus 11
92
Used OnePlus 10T
60
Used OnePlus 10 Pro
65
Customs officials said multiple meetings were held with stakeholders during the valuation process, and importers were invited to submit documents to support their claims.
The directorate reviewed 90 days of import data, conducted market surveys, and visited local markets to assess actual selling prices. Since transaction values and comparable import data showed inconsistencies, customs authorities relied on market inquiry under Section 25(7) to determine final C&F values after adjusting margins and profits.
The revised valuation is expected to curb under-invoicing, improve revenue collection, and bring greater transparency to the import of used mobile phones.
