The Pakistan Telecommunication Authority (PTA) has revised the tax valuation for used units of the Samsung Galaxy S23 series imported into Pakistan. The updated tax values aim to align regulatory duties with current market prices and curb undervaluation of second-hand smartphones.
Under the new structure, specific models of the Galaxy S23 lineup — including the standard S23, S23+, and S23 Ultra — have been assigned updated tax values that importers and customs officials will use during clearance. The revised valuations apply to devices entering the country without original packaging and accessories, and are part of broader efforts to standardize import duty calculations.
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PTA officials stated that the amendment will bring more transparency to used smartphone imports and help ensure that correct taxes are collected at entry points. The new tax values will also impact pricing for consumers and businesses dealing in used Samsung Galaxy S23 devices.
Importers are now expected to adhere to the updated tax schedule when declaring used S23 series shipments to customs. The revised valuation process is seen as a move to strengthen regulatory oversight and support fair competition within Pakistan’s mobile device market.



