PTA Tax on Used and Refurbished Phones 2026 (FBR Ruling 2035)
FBR's Valuation Ruling No. 2035/2026 set new, lower customs values for 62 used iPhone, Samsung, Pixel and OnePlus models. Here is what changed and what it actually means for your registration.
Reviewed by Salman Ahmed·Updated 27 August 2026What changed on 16 January 2026
The Directorate General of Customs Valuation, Karachi issued Valuation Ruling No. 2035/2026 on 16 January 2026, replacing the outdated 2024 ruling (No. 1893/2024). It cut the assessed customs (C&F) value for 62 old and used phone models by 32 to 89 percent, bringing the official figures in line with real secondhand market prices instead of stale 2024 numbers.
Who this ruling actually applies to
The ruling covers used and refurbished phones imported in commercial quantities, meaning bulk shipments brought in by registered importers or traders for resale, not a single phone in someone's luggage. It also requires the device to have been activated at least six months before it leaves the exporting country, a period importers must declare and customs officers can verify.
Why it matters even if you are registering just one phone
This is the government's own published benchmark for what a genuinely used handset is worth versus a new one. It is also the reason PTA-approved secondhand iPhones and Galaxy phones you see in local shops can be priced the way they are, since the importer's tax was calculated on these lower values. Use the table below as a real reference point when a seller's 'used' price feels inflated.
Does this lower your own DIRBS registration tax?
Not automatically. If you personally bring in one used phone and register it on your own CNIC or passport, DIRBS assesses it through its own process, which does not directly pull from this commercial-import ruling. Treat the figures below as the government's reference valuation, not a guaranteed PSID amount, and always confirm the exact number for your IMEI on dirbs.pta.gov.pk before paying.
The full 62-model list
The models below are a representative sample with confirmed customs values. FBR's official ruling PDF lists all 62 models across Apple, Samsung, Google and OnePlus, and is the authoritative source if your exact model is not shown here.
Used-phone FBR customs value and estimated PTA tax
| Model | FBR customs value (used) | Passport tax (est.) | CNIC tax (est.) |
|---|---|---|---|
| iPhone 15 Pro Max | $460 | PKR 34,000 | PKR 39,000 |
| iPhone 15 Pro | $390 | PKR 34,000 | PKR 39,000 |
| iPhone 14 Pro Max | $360 | PKR 34,000 | PKR 39,000 |
| iPhone 13 Pro Max | $295 | PKR 23,800 | PKR 24,770 |
| iPhone 12 Pro | $155 | PKR 17,280 | PKR 20,031 |
| Samsung Galaxy S23 Ultra | $255 | PKR 23,800 | PKR 24,770 |
| Samsung Galaxy S22 Ultra 5G | $160 | PKR 17,280 | PKR 20,031 |
| Samsung Galaxy S21 5G | $50 | PKR 6,400 | PKR 7,843 |
| Google Pixel 9 Pro XL | $260 | PKR 23,800 | PKR 24,770 |
| Google Pixel 8 Pro | $188 | PKR 17,280 | PKR 20,031 |
| Google Pixel 7 | $59 | PKR 6,400 | PKR 7,843 |
| OnePlus 12 | $184 | PKR 17,280 | PKR 20,031 |
| OnePlus 12R | $105 | PKR 17,280 | PKR 20,031 |
| OnePlus 11 | $92 | PKR 6,400 | PKR 7,843 |