The Federal Board of Revenue (FBR) has revised customs valuation rates for used and refurbished smartphones, leading to a significant reduction in PTA taxes for the iPhone 15 series in Pakistan.
Under the updated valuation framework, PTA taxes are now calculated based on lower estimated market values of used devices, making imported iPhones more affordable for consumers. This move is part of a broader effort to align taxes with actual global resale prices and discourage under-invoicing.
According to the revised figures, the PTA tax for the base iPhone 15 is approximately Rs. 34,101 on CNIC and Rs. 31,640 on passport. The iPhone 15 Plus carries a higher tax of around Rs. 46,068 (CNIC) and Rs. 40,448 (passport). Meanwhile, the iPhone 15 Pro is taxed at roughly Rs. 47,580 (CNIC) and Rs. 41,960 (passport), while the premium iPhone 15 Pro Max attracts the highest tax, estimated at Rs. 50,604 (CNIC) and Rs. 44,984 (passport).
READ MORE: Govt Orders Probe Into Costly Off-Grid Power Purchases by DISCOs
These revised rates are based on updated average market prices of used devices, which range between $300 and $400 depending on the model and condition. As a result, the overall cost of owning a PTA-approved iPhone 15 has decreased noticeably compared to previous tax regimes.
The reduction is expected to boost demand for refurbished and imported smartphones in Pakistan, especially among users seeking flagship devices at relatively lower prices. Industry experts believe the move will also improve transparency in the mobile import market and encourage more legal registrations under PTA’s DIRBS system.
Overall, the updated PTA tax structure provides relief to consumers while supporting the government’s goal of streamlining taxation and improving compliance in the telecom sector.
