ISLAMABAD: The government has reduced customs assessment rates for the commercial import of used and old mobile phones, a move expected to ease prices in the used smartphone market as new devices remain expensive due to high duties and taxes.
The revised rates were issued through Valuation Ruling No. 2035 of 2026 by the Customs Valuation Department and came into effect from January 16, 2026. The ruling covers 62 mobile phone models across Apple, Samsung, Google Pixel and OnePlus, either through downward revisions or first-time valuation.
Customs officials said the decision reflects a decline in global prices of older smartphones, particularly iPhones nearing the end of their commercial life cycle. The aim, they added, is to align assessed values with prevailing market rates so that lower duties translate into reduced retail prices for consumers.
A comparison with values notified in 2024 shows sharp cuts for used iPhones, with reductions ranging from 32 per cent to as high as 81 per cent. Among the biggest changes, the assessed value of the iPhone 12 Pro was lowered to $155 from $280, while the iPhone 12 Pro Max fell to $215 from $340.
The iPhone 13 dropped to $170 from $280, and the iPhone XS Max to $95 from $150. Even newer models saw reductions, with the iPhone 13 Pro Max revised to $295 from $430.
The department also set values for newer used models, valuing the iPhone 15 Pro Max at $460, the iPhone 15 Pro at $390 and the iPhone 14 Pro Max at $360.
By contrast, assessment rates for Samsung, Google Pixel and OnePlus phones were largely unchanged, with only marginal adjustments such as the Samsung Galaxy S23 Ultra, now assessed at $255.
Under the ruling, the values apply regardless of a phoneโs condition and exclude accessories. Devices must have been activated at least six months prior to import, with activation periods subject to verification during clearance.

