In a move that has sent shockwaves through the Pakistani mobile markets from Karachi’s Saddar to Lahore’s Hall Road, the Federal Board of Revenue (FBR) has officially notified a massive reduction in the customs valuation of used smartphones. This isn’t just a minor adjustment; for some older flagship models, the valuation has plummeted by a staggering 81%.
As of today, Friday, January 23, 2026, the new rates are being implemented across customs stations, effectively lowering the PTA registration tax for over 62 different models of used iPhones, Samsung Galaxies, Google Pixels, and OnePlus devices.
The Valuation Ruling 2035/2026: Why Now?
For over 18 months, the customs values for used mobile phones in Pakistan remained stagnant, even as global prices for older models like the iPhone 12 and 13 crashed. Importers and consumers were stuck paying taxes based on “2024 luxury prices” for what are now mid-tier used devices. The Directorate General of Customs Valuation acknowledged this disparity in its latest ruling. By adjusting the C&F (Cost and Freight) values to reflect current international market realities, the government is making a clear move to curb smuggling and encourage legal imports of “refurbished” technology.

iPhone Price Crash: The Biggest Winners
Apple fans have the most to celebrate this weekend. The “iPhone Tax” has been the single biggest hurdle for enthusiasts, but the new ruling slashes the assessed values of the iPhone 12, 13, and 14 series significantly.
The iPhone 15 Series (First-Time Official Used Valuation)
For the first time, the FBR has set official “used” values for the iPhone 15 lineup. This makes PTA approval for these devices much more predictable and affordable:
- iPhone 15 Pro Max (Used): Rs. 128,197
- iPhone 15 Pro (Used): Rs. 108,689
- iPhone 15 (Used): Rs. 86,394
Steep Declines for Older Models
The most dramatic cuts were seen in the “workhorse” models that dominate the used market:
The “Old vs. New” Valuation Breakdown (in PKR)
- iPhone 12 Pro (Used):
- Old Value: Rs. 78,033
New Value: Rs. 43,197
A massive drop of nearly Rs. 35,000 in assessed value.
- iPhone 13 (Used):
Old Value: Rs. 78,033
- New Value: Rs. 47,377
Reduction of over Rs. 30,000.
- iPhone 11 Pro Max (Used):
- Current Value: Rs. 40,410

Samsung & Google Pixel: Flagships for the Masses
While iPhones saw the steepest percentage cuts, the Samsung Galaxy S23 series and Google Pixel 9 series have also been adjusted to make them more competitive.
-
Samsung Galaxy S23 Ultra: The used valuation has been fixed at $255. In practical terms, this means a PTA-approved used S23 Ultra could soon be found for around Rs. 100,000 to Rs. 110,000 in the local market.
-
Google Pixel 9 Pro XL: The new valuation is set at $260, making the “AI Phone” of 2025 highly accessible for Pakistani techies in 2026.
Understanding the “6-Month Activation” Rule
There is one critical “catch” in the new ruling that every buyer must know. To qualify for these lower “used” tax rates, the device must have been activated at least six months prior to its export to Pakistan.
Customs officials will now verify the activation date through the phone’s IMEI during the clearance process. If a device is “new” or recently activated, it will still be taxed at the much higher “New Category” rates.
Market Impact: Will Prices Fall Instantly?
At Media Bites, we spoke to local retailers to see how quickly these savings will reach the consumer. The consensus? Expect a 48-hour lag.
While the tax is lower at the import stage, retailers who already have “old tax” stock will try to maintain their margins. However, with the new shipments clearing customs today, competition will force prices down by Monday. If you are looking to buy, we recommend waiting until the start of next week to see the full impact on retail tags.
Summary Table: New Customs Values (Jan 23, 2026)
| Phone Model | Previous Value (USD) | New Value (USD) | Change (%) |
| iPhone 13 Pro Max | $430 | $295 | -31% |
| iPhone 12 Pro | $280 | $155 | -45% |
| iPhone X | $75 | $57 | -24% |
| Galaxy S23 Ultra | $285 (approx) | $255 | -11% |
| Google Pixel 9 Pro XL | (N/A) | $260 | New Category |
Conclusion
The FBR’s decision to modernize mobile valuations is a win for the digital economy of Pakistan. By making high-end, 5G-ready used devices more affordable, the government is effectively closing the gap between luxury and utility. Whether you’re a content creator needing a Pro Max camera or a professional looking for a reliable Samsung, January 2026 is officially the best time to upgrade.


10 Comments
I like this post, enjoyed this one thanks for posting.
It’s actually a cool and useful piece of info. I am happy that you shared this useful information with us. Please stay us informed like this. Thank you for sharing.
I haven’t checked in here for a while because I thought it was getting boring, but the last few posts are great quality so I guess I’ll add you back to my everyday bloglist. You deserve it my friend 🙂
I have been absent for some time, but now I remember why I used to love this blog. Thanks, I will try and check back more often. How frequently you update your website?
The next time I read a blog, I hope that it doesnt disappoint me as much as this one. I mean, I know it was my choice to read, but I actually thought youd have something interesting to say. All I hear is a bunch of whining about something that you could fix if you werent too busy looking for attention.
I was just seeking this information for some time. After six hours of continuous Googleing, at last I got it in your web site. I wonder what’s the lack of Google strategy that don’t rank this kind of informative websites in top of the list. Normally the top sites are full of garbage.
Great post. I was checking continuously this weblog and I’m impressed! Extremely helpful information particularly the final section 🙂 I maintain such info a lot. I used to be looking for this particular info for a long time. Thank you and best of luck.
You made some decent points there. I looked on the internet for the difficulty and located most individuals will associate with with your website.
Hello There. I found your weblog the use of msn. This is an extremely smartly written article. I’ll be sure to bookmark it and come back to read more of your helpful information. Thanks for the post. I’ll definitely comeback.
Keep up the wonderful work, I read few articles on this internet site and I think that your weblog is very interesting and has got sets of fantastic info .