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Pakistan Lowers Import Duties on Used Smartphones, iPhones See Biggest Cuts
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The Pakistani Customs Valuation Department has considerably reduced assessment rates for duties and taxes on the commercial import of used mobile phones, a move designed to alleviate pressure on consumers in the used smartphone market. The changes, formalized through valuation Ruling No. 2035 of 2026 and effective January 16, 2026, will particularly benefit buyers of used iPhones, which experienced the steepest valuation reductions.
As new mobile phone prices remain high for Pakistani consumers, this adjustment aims to make the used smartphone market more accessible. “The revision reflects a decline in international prices of older smartphones, particularly iPhones, as these devices approach the end of their commercial life cycle,” a senior official stated. The downward adjustment is intended to align valuations with current market rates and pass savings on to end consumers through lower duties and perhaps reduced retail prices.
Broad Changes Across Models
the valuation adjustments ranged from 32% to 81%.
iPhone Valuations Plummet
The most dramatic changes are seen in the assessed values of used iPhones. The iPhone 12 Pro, for example, saw its value fall from $280 to $155, while the iPhone 12 Pro Max dropped from $340 to $215. Other significant reductions include:
- iPhone 13: from $280 to $170
- iPhone 11 Pro Max: from $245 to $145
- iPhone XS Max: from $150 to $95
- iPhone X: from $75 to $57
- iPhone 13 Pro Max: from $430 to $295
- iPhone 13 Pro: from $360 to $225
The department has also established assessment values for seven newer used iPhone models. The iPhone 15 Pro Max is now valued at $460, the iPhone 15 Pro at $390, the iPhone 15 Plus at $320, and the iPhone 15 at $310. For the iPhone 14 lineup, the iPhone 14 Pro Max has been assessed at $360, the iPhone 14 Pro at $290, and the iPhone 14 at $210.
Samsung, Google, and oneplus See limited Changes
In contrast to the significant iPhone adjustments, valuations for Samsung, Google Pixel, and OnePlus devices remained largely unchanged. A modest decline was recorded for the Samsung Galaxy S23 Ultra,assessed at $255. other Samsung models maintained relatively stable values, including the Galaxy S23 Plus at $160, the Galaxy S23 at $140, and the Galaxy S22 Ultra 5G at $160. Older Samsung models like the Galaxy S21 Plus 5G ($69),Galaxy S21 5G ($50),Galaxy S20 plus ($46),and galaxy S20 ($41) also saw minimal adjustments.
Google Pixel devices also saw fixed values across both newer and older models, with the Pixel 9 Pro XL at $260, the Pixel 9 Pro at $195, and the Pixel 9 at $150.The pixel 8 Pro was valued at $188 and the Pixel 8 at $98. Similarly,OnePlus phones experienced limited changes,with the OnePlus 12 assessed at $184 and the OnePlus 12R at $105,while older models were valued at $92 for the OnePlus 11,$65 for the OnePlus 10 pro,and $60 for the OnePlus 10T.
Import Requirements and Conditions
According to the ruling, the notified values apply to used mobile phones imported in commercial quantities, excluding packaging and accessories. The values are applicable regardless of the phone’s grade or condition.A key stipulation is that all devices must have been activated for at least six months prior to export to Pakistan. importers are required to declare the activation period, which will be verified by customs assessing officers during the clearance process.
The Directorate General of Customs Valuation conducted consultations with stakeholders on August 12, September 26, and December 15 last year to inform the revised valuations. These consultations included analysis of 90 days of import data and thorough market inquiries. For brands and models not specifically listed in the ruling, importers must determine assessable values according to Sections 25(5) and 25(6)
