ISLAMABAD: The Federal Board of Revenue has reduced tax on some old and used brands of mobile phones. For this purpose, the FBR’s Directorate General of Customs Valuation has notified revised customs values for the import of 62 types of old and used branded mobile phones.
The decision aims to align duties with prevailing international market prices and improve transparency in assessments. The directorate issued Valuation Ruling No. 2035 of 2026 on Monday, making the new rates applicable to commercial imports of used phones without packing or accessories.
Updated ruling covers major global brands
The revised valuation applies to popular brands such as Apple, Samsung, Google Pixel, and OnePlus. Customs officials said the previous ruling had remained in force for more than one and a half years and no longer reflected global price trends. Meanwhile, several new smartphone models entered the market, and many older models reached the end of life, which required depreciation adjustments.
As a result, authorities initiated a fresh valuation exercise under Sections 25 and 25A of the Customs Act, 1969, after identifying significant gaps between declared import values and actual international prices. Under the new framework, customs duties and taxes will be assessed on the fixed values notified by Customs, regardless of the physical condition or grade of the used devices.
Moreover, the ruling requires that imported used phones must have been activated at least six months before export to Pakistan. Importers must declare the activation period, while assessing officers will verify the information during clearance. For brands or models not included in the valuation table, collectorates will assess values under Sections 25(5) and 25(6) of the Customs Act.
Stakeholder consultations shape valuation process
Customs officials confirmed that they held multiple meetings with stakeholders during the valuation process. They invited importers to submit documentary evidence to support their claims. In addition, the directorate reviewed 90 days of import data, conducted market surveys, and visited local markets to evaluate actual retail prices.
Since transaction values and comparable data showed inconsistencies, authorities relied on market inquiry under Section 25(7) to determine final C&F values after adjusting margins and profits. Officials expect the revised valuation to curb under-invoicing, enhance revenue collection, and bring greater transparency to the import of used mobile phones nationwide.
