In 2026, the Federal Board of Revenue reduced the PTA tax on imported mobile phones in Pakistan by updating customs values for 62 types of used phones, including Apple iPhones, Samsung Galaxy, Google Pixel, and OnePlus devices. This change lowers the base customs value, which decreases PTA tax, import duty, and related fees, making legal phone imports more affordable for consumers.
The new customs values for Apple devices include the iPhone 15 Pro Max at 460 USD, iPhone 14 at 210 USD, and iPhone 11 at 95 USD. Samsung Galaxy phones are now valued at 255 USD for the Galaxy S23 Ultra, 160 USD for the Galaxy S22 Ultra 5G, and 50 USD for the Galaxy S21 5G. Google Pixel models include the Pixel 9 Pro XL at 260 USD, Pixel 7 at 59 USD, and Pixel 5 at 18 USD. OnePlus devices such as the OnePlus 12 are valued at 184 USD and the OnePlus 10 Pro at 65 USD.
This revision applies to used phones imported legally and activated at least six months before export. The tax calculation is based on the fixed C&F value, customs duty, sales tax, withholding tax, and PTA registration fees, regardless of the phone’s condition. Phones not listed in the valuation table are assessed based on market surveys and comparable imports. Authorities finalized these values after reviewing 90 days of import data, conducting local market surveys, and consulting stakeholders, ensuring transparency and compliance with the Customs Act.
The impact of the 2026 PTA tax reduction benefits both consumers and importers. Buyers enjoy lower prices for popular phones and better availability, while importers benefit from a clear valuation system, reduced risk of penalties, and protection against under-invoicing. This update aligns import values with international market prices and promotes a more transparent and fair mobile phone market in Pakistan.
