ISLAMABAD – Authorities receive a certain amount of taxes and duties applicable on both new and used mobile phones brought into Pakistan from abroad.
The Federal Board of Revenue (FBR) has informed the National Assembly Standing Committee on Finance that the taxes imposed include customs duty, mobile levy, regulatory duty, sales tax, and withholding tax, all of which are charged according to the price of the mobile phone.
FBR said the original price of a mobile phone is determined based on a valuation ruling. If no valuation is available for a particular model, the price is set according to the import records of the last 90 days.
For mobile phones with a value of up to $30, the taxes are as follows:
Rs100 mobile levy
Rs300 regulatory duty
18% sales tax
Rs70 withholding tax
For phones valued between $30 and $100, the taxes are:
Rs200 mobile levy
Rs3,000 regulatory duty
18% sales tax
Rs930 withholding tax
For phones in the $100 to $200 range:
Rs600 mobile levy
Rs7,500 regulatory duty
8% sales tax
Rs970 withholding tax
For phones valued between $200 and $350:
Rs1,800 mobile levy
Rs11,000 regulatory duty
18% sales tax
Rs5,000 PKR withholding tax
For phones valued between $350 and $500:
Rs4,000 mobile levy
Rs15,000 regulatory duty
18% sales tax
Rs5000 withholding tax
For phones priced above $500, the tax rate is the highest. These phones are subject to:
Rs8,000 mobile levy (or 16,000 PKR if the price exceeds $700)
Rs22,000 regulatory duty
25% sales tax
Rs11,500 withholding tax
