The Directorate General of Customs Valuation has issued a new ruling to determine customs values for old and used mobile phones imported in commercial quantities without packaging and accessories. The ruling, Valuation Ruling No. 2035/2026, dated January 16, replaces the previous Valuation Ruling No. 1893/2024 and is aimed at aligning duties with current international market conditions.
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Under the new ruling, customs values have been fixed for 62 models of mobile phones, including brands such as Apple, Samsung, Google Pixel, and OnePlus. These values will be used to calculate import duties and taxes, irrespective of the condition or grade of the used phones. The phones must have been activated at least six months before export to Pakistan, and importers are required to declare this activation period for verification by customs officials.
The government has lowered customs values for used smartphones, reducing PTA taxes on high-end devices like the iPhone 15 Pro and Pro Max.
PTA tax depends on customs value, sales tax, and mobile levies, so the reduction makes registration more affordable.
Now, the PTA tax for… pic.twitter.com/k9ZnX3LMcX
— Startup Pakistan (@PakStartup) January 21, 2026
The ruling was formulated after extensive review under Section 25 of the Customs Act, 1969. The transaction value method was deemed inapplicable due to discrepancies between declared and market values. Similarly, the identical and similar goods methods were found unreliable due to inconsistent data. The Directorate held stakeholder consultations in August, September, and December 2025, scrutinized 90 days of import data, and conducted marked inquiries to determine appropriate C&F values.
For imported models not listed in the ruling, customs officers have been instructed to assess values using Sections 25(5) and 25(6) of the Act. If declared or invoiced values exceed the customs values, duties will be calculated on the higher value under Section 25(1). Additionally, for air shipments, differences between air and sea freight will be factored into valuations.
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Customs authorities have been directed to ensure strict implementation of the ruling and to report any discrepancies to the Directorate General. This move is expected to streamline valuation processes, reduce undervaluation issues, and ensure fair duty collection on used mobile phones imported in bulk.