KARACHI: The Directorate General of Customs Valuation issued Valuation Ruling No. 2070/2026, replacing the earlier Valuation Ruling No. 2035/2026 dated January 16, 2026. The revised ruling covers major smartphone brands including Apple, Samsung, Google Pixel and OnePlus, and will be used to determine duties and taxes on commercial imports.
The previous valuation ruling had been challenged under Section 25D of the Customs Act, 1969. Following an order issued on April 3, 2026, the Director General rescinded the earlier ruling and directed a fresh assessment using updated methodologies, including international auction data and values of similar goods.
After consultations with stakeholders and a new market inquiry, customs values were re-determined under Section 25(7) of the Customs Act, as transaction and comparable value methods were found unreliable due to inconsistent declared import values.
The updated ruling introduces significant increases in customs values across several smartphone models, particularly high-end devices. For instance, the value of iPhone 15 Pro Max has been raised from $460 to $505, while iPhone 15 Pro increased from $390 to $472. Similarly, iPhone 13 Pro Max rose from $295 to $374. Among Samsung devices, Galaxy S23 increased sharply from $140 to $250, while Galaxy S23 Ultra moved up from $255 to $305. Google Pixel 9 Pro XL increased from $260 to $348, and OnePlus 12 from $184 to $221.
The revised values apply to used mobile phones imported without packaging or accessories in commercial quantities. The FBR has also specified that devices must have been activated at least six months prior to export to Pakistan. In cases where the declared invoice value exceeds the notified customs value, the higher value will be considered for duty assessment. For models not listed in the ruling, valuation will be determined under Sections 25(5) and 25(6) of the Customs Act.
Market experts believe the increase in customs values may raise the tax burden on importers, potentially pushing up retail prices of used smartphones in Pakistan. However, the FBR maintains that the revision will enhance transparency and reduce under-invoicing by aligning customs values with actual market conditions.
The new valuation ruling has been circulated to all customs collectorates for immediate implementation.
