Customs raises values for 62 used phone models across five major brands

The Directorate General of Customs Valuation Karachi has revised upward the customs values for 62 models of old and used mobile phones imported in commercial quantities, issuing a new valuation framework applicable across major brands.

The revised values, notified through Valuation Ruling No. 2070 of 2026, apply to devices from Apple, Samsung, Google Pixel, OnePlus and Sharp, and will be enforced irrespective of condition or grading.

Under the updated schedule, the customs values (C&F) for Apple models include: iPhone 15 Pro Max ($505), iPhone 15 Pro ($472), iPhone 15 Plus ($390), iPhone 15 ($378), iPhone 14 Pro Max ($413), iPhone 14 Pro ($350), iPhone 14 ($275), iPhone 13 Pro Max ($374), iPhone 13 Pro ($293), iPhone 13 ($225), iPhone 12 Pro Max ($274), iPhone 12 Pro ($222), iPhone 12 ($156), iPhone 11 Pro Max ($211), iPhone 11 Pro ($160), iPhone 11 ($133), iPhone XS Max ($95), iPhone XS ($73), iPhone XR ($80), iPhone X ($70), iPhone 8 Plus ($78), iPhone 8 ($45), iPhone 7 Plus ($47), iPhone 7 ($35), iPhone SE 3 ($73), iPhone SE 2 ($52) and iPhone SE ($47).

For Sharp, the AQUOS R3 has been valued at $47.

Samsung models include: Galaxy S23 Ultra ($305), Galaxy S23+ ($260), Galaxy S23 ($250), Galaxy S22 Ultra 5G ($260), Galaxy S22+ 5G ($180), Galaxy S22 5G ($130), Galaxy S21+ 5G ($150), Galaxy S21 5G ($110), Galaxy S20+ ($94), Galaxy S20 ($75), Galaxy S10+ ($60), Galaxy S10 ($54), Galaxy S10e ($49), Galaxy Note 20 Ultra ($145), Galaxy Note 20 ($95), Galaxy Note 10 ($60) and Galaxy Note 9 ($50).

Google Pixel models include: Pixel 9 Pro XL ($348), Pixel 9 Pro ($290), Pixel 9 ($215), Pixel 8 Pro ($215), Pixel 8A ($120), Pixel 7 Pro ($145), Pixel 7 ($105), Pixel 6 Pro ($110), Pixel 6 ($94), Pixel 6A ($82), Pixel 5 ($47) and Pixel 5A 5G ($47).

OnePlus models include: OnePlus 12 ($211), OnePlus 12R ($176), OnePlus 11 ($121), OnePlus 10T ($90) and OnePlus 10 Pro ($113).

The new ruling replaces Valuation Ruling No. 2035/2026, which was rescinded after being challenged by stakeholders. Authorities were directed to reassess values after considering concerns related to valuation methodology and international pricing benchmarks.

Under the revised framework, all imported used mobile phones must have been activated at least six months prior to export to Pakistan. Importers are required to declare activation periods, which will be verified by customs authorities.

For models not listed, valuation will be carried out under Sections 25(5) and 25(6) of the Customs Act, 1969.

Officials said the revision aims to standardise customs valuation and ensure consistent assessment of used mobile phone imports across different brands and models.