FBR Revises Customs Valuation for Used Imported iPhones, Samsung and Pixel Devices

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The Federal Board of Revenue (Federal Board of Revenue) has issued revised customs valuation rates for imported used mobile phones, covering 62 brands including Apple, Samsung, Google Pixel, OnePlus, and Sharp. The new valuation ruling sets updated reference prices that will be used for calculating duties on commercial imports of second-hand smartphones in Pakistan.
The Directorate General of Customs Valuation, Karachi, notified Valuation Ruling No. 2076 of 2026, which standardizes import values regardless of device condition, packaging, or accessories.
Authorities have introduced new requirements for importers. All used mobile phones must be activated at least six months before export to Pakistan. Importers must declare activation details, which will be verified by customs officials during clearance.
Phones not listed in the valuation schedule will be assessed under Sections 25(5) and 25(6) of the Customs Act, 1969.
The revision replaces the earlier valuation ruling after legal and procedural review. Stakeholders had raised concerns regarding outdated pricing benchmarks and insufficient consideration of international market data. After review meetings and analysis of 90 days of import data, revised values were finalized under Section 25(7) of the Customs Act, 1969.
Officials say the updated framework aims to curb under-invoicing, improve transparency, and align customs valuation with current market trends.
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