Overview
- The Directorate General of Customs Valuation in Karachi issued Valuation Ruling No. 2035/2026 on January 16, revising assessed values for 62 old and used phone models now in effect.
- The ruling covers Apple, Samsung, Google Pixel, and OnePlus devices imported without packaging or accessories, applies irrespective of condition, and requires proof of activation at least six months before export.
- Officials say the recalibration reflects international resale prices to reduce disputes at clearance, lower import costs, and improve supply in Pakistan’s secondary smartphone market.
- Example reductions are steep, with iPhone 15 Pro Max now assessed at $460 from $1,300 and Galaxy S23 Ultra at $255, translating to reported PTA dues on used iPhone 15 models of roughly Rs31,640–Rs50,604 depending on variant and ID type.
- A 30‑day window is open to petition for review of the ruling, and customs instructed officers to value unlisted models under Sections 25(5) and 25(6) of the Customs Act or apply higher declared invoice values when applicable.