New customs values set for Apple, Samsung, Google Pixel mobile phones in Pakistan

The Directorate General of Customs Valuation in Karachi has set new customs values for 62 types of old and used branded mobile phones, according to Valuation Ruling Number 2035 of 2026, issued on Monday. The update impacts commercial imports of old and used mobile phones without packaging and accessories, including popular brands such as Apple, Samsung, and Google Pixel.

The directorate explained that the previous valuation, established over 18 months ago, was no longer aligned with international market conditions. Additionally, several smartphone models, particularly older iPhone versions, needed to be re-evaluated due to their End of Life (EOL) status, requiring depreciation adjustments.

The new customs values will now be used for the assessment of duties and taxes on these imports. The revised values are based on a comprehensive analysis of import data, market trends, and international pricing variations, following Sections 25 and 25A of the Customs Act, 1969.

The update applies regardless of the specific grade or condition of the used phones, but with a notable condition: the phones must have been activated at least six months prior to export to Pakistan. Importers will need to declare the activation period, which will be verified by assessing officers.

In cases where brands and models are not specified in the ruling, customs clearance will proceed under Sections 25(5) and 25(6) of the Customs Act. The directorate conducted detailed meetings with stakeholders and reviewed 90 days’ worth of import data, along with market inquiries, to determine the new values.

To establish accurate transaction values, the directorate applied various valuation methods as outlined in the Customs Act, ultimately relying on market inquiry findings to determine the correct customs values, adjusting for profit margins and C&F costs.