The Federal Board of Revenue (FBR) has announced a revision of customs values applicable to the import of 62 different models of old and used mobile phones to better align duty assessments with current global market prices. This update is part of Valuation Ruling No. 2035 of 2026, issued by the Directorate General of Customs Valuation in Karachi and will govern the commercial import of used phones without original packaging or accessories.

Under the new valuation, customs duties and taxes on imports of used devices—including popular models from Apple, Samsung, Google Pixel, and OnePlus—will be assessed based on fixed C&F values regardless of the device’s condition or grade. Importers must also ensure that phones were activated at least six months prior to export to Pakistan and declare the activation period for customs verification.

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The revision comes after officials found significant discrepancies between declared import values and actual international prices, noting that the previous customs valuation was over 18 months old and no longer reflected the global market landscape. Customs authorities reviewed recent import data, conducted market surveys, and met with stakeholders before setting the updated values.

For devices not listed in the valuation table, customs officials are instructed to assess their value under the relevant sections of the Customs Act, 1969. The updated valuations are expected to increase revenue collection, curb under-invoicing, and improve transparency in the import of used mobile phones across Pakistan.