Karachi: The Directorate General of Customs Valuation has issued a new ruling revising customs values for 62 models of used mobile phones imported in commercial quantities without accessories. The updated valuation, introduced under Ruling No. 2076 of 2026, applies to major brands including Apple, Samsung, Google Pixel, OnePlus, and Sharp.
Revised valuation criteria and coverage
According to officials, the new customs values apply uniformly regardless of the physical condition or grading of the devices. This means both lightly used and heavily worn phones will face identical valuation benchmarks during import clearance.
Moreover, authorities have set updated price ranges for various models based on market analysis and recent import data. The revised framework also mandates that all imported used phones must have been activated at least six months before export. Importers must declare activation history, which customs officials will verify during assessment.
In addition, collectorates have received instructions to assess unlisted models under Sections 25(5) and 25(6) of the Customs Act, 1969. This ensures that all devices entering the country fall within the updated valuation system.
Background and stakeholder response
Meanwhile, the new ruling replaces the earlier Valuation Ruling No. 2035/2026, which authorities rescinded after importers challenged it. The revision followed a formal review process that considered concerns about overlooked international pricing data.
Furthermore, officials conducted a detailed analysis using 90 days of import data and market inquiries before finalizing the new values. Although stakeholders participated in consultations, they did not submit supporting documentation such as auction price records.
Consequently, authorities finalized customs values after adjusting for profit margins, aiming to standardize pricing and improve transparency in imports.
