ISLAMABAD – For years, top phone brands like Apple, and Samsung have remained the go-to choice for buyers wanting top notch experience at lower price. From busy mobile markets to online resellers, these devices have filled crucial gap for cost-conscious consumers. Pakistan Customs rolling out new valuation for imported used smartphones, the prices of popular iPhone models are expected to climb, signaling major shift in the country’s used phone market.
The impact is expected to be immediate and widespread. Importers may now face higher and standardized duties, which means noticeable price increases in local markets selling refurbished and used smartphones.
The smartphone market is set for major shake-up as customs authorities introduce sweeping new valuation framework that could push prices sharply higher. In a decisive move to clamp down on under-invoicing, the Directorate General of Customs Valuation Karachi has issued Valuation Ruling No. 2035 of 2026, revising customs values for 62 models of used mobile phones.
Some of the most in-demand devices in Pakistan, including Apple iPhones, Samsung Galaxy phones, Google Pixel devices, and OnePlus models, all imported in commercial quantities without boxes or accessories.
New Customs Values Set for Popular Models
- Apple iPhone 15 Pro Max — USD 460
- Apple iPhone 15 Pro — USD 390
- Apple iPhone 14 Pro Max — USD 360
- Apple iPhone 11 — USD 95
- Samsung Galaxy S23 Ultra — USD 160
- Samsung Galaxy S21 5G — USD 50
- Google Pixel 9 Pro XL — USD 260
- Google Pixel 7 — USD 59
- OnePlus 12 — USD 184
Crucially, these values will apply regardless of the phone’s physical condition, cosmetic wear, or grading, ending the practice of declaring lower values based on damage or usage.
Customs officials said the previous valuation ruling had become obsolete, as it was introduced more than 18 months ago and no longer reflected real international prices. Since then, the global smartphone market has changed rapidly — new flagship models have launched, while many older phones have reached their end-of-life (EOL) stage and required depreciation.
Authorities revealed that wide gaps were being detected between declared import prices and actual international market values, leading to serious revenue losses and unreliable tax assessments.
Customs imposed mandatory six-month activation requirement. All used phones must have been activated at least six months prior to export to Pakistan. Importers must declare the activation history, which will be verified by customs officials at the relevant Collectorate. The move is aimed squarely at stopping near-new devices from being falsely declared as used to avoid higher duties.
Customs officials made it clear that no smartphone model will slip through the cracks. Any used phone not listed in the ruling will be valued under Sections 25(5) and 25(6) of the Customs Act, 1969, ensuring comprehensive coverage across all brands and models.
Authorities termed detailed and multi-layered valuation process. Over 90 days of import data was reviewed, while market surveys were conducted under Office Order 2014 and Section 25(7) of the Customs Act. Customs teams visited multiple markets and collected actual sale prices of used smartphones.
Meetings were held with importers and traders, and they were asked to provide documentation to justify declared values. However, transaction-based valuation methods were found unreliable due to inconsistent declarations. Similar and identical goods methods were also tested but failed due to lack of clear evidence.
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