FBR Slashes Customs Values on Imported Smartphones, Redrawing Pakistan’s Used Phone Market

FBR has sharply reduced customs values for 62 used smartphone models, resetting duty benchmarks after 18 months and revealing clear before-and-after price drops across Apple, Samsung, Google Pixel and OnePlus devices.

WEBDESK – Imran Malik – January 21, 2026

Federal Board of Revenue (FBR) has significantly revised and reduced customs valuation benchmarks for imported used smartphones, covering 62 popular models from Apple, Samsung, Google, and OnePlus — a move expected to reshape the country’s grey and commercial handset market.

The new valuation ruling, issued by the Directorate General of Customs Valuation, Karachi, replaces the previous framework introduced in June 2024, which officials said had become outdated amid falling global resale prices and the launch of newer flagship devices.

According to the FBR, the revised customs values are based on 90 days of import data and local market surveys, bringing Pakistan’s assessment system closer to current international pricing trends.

What the new ruling means

Under the updated rules:

• The valuations apply only to used phones imported in commercial quantities

• Devices must be imported without packaging or accessories

• Physical condition does not affect valuation

• Phones must have been activated at least six months before export

• Customs officers will strictly verify the activation history

If an imported model is not listed, valuation will be determined under Sections 25(5) and 25(6) of the Customs Act, 1969. If an importer declares a higher invoice value, customs will assess duty on the higher amount.

Who benefits most?

The sharpest relief appears in older flagship models, particularly from Apple and Samsung, where depreciation has been formally acknowledged for the first time in over a year.

Selected customs values (USD per device)

Apple iPhone

• iPhone 15 Pro Max: $460

• iPhone 14 Pro Max: $360

• iPhone 13: $170

• iPhone 11: $95

• iPhone X: $57

• iPhone 7: $24

Samsung Galaxy

• S23 Ultra: $255

• S22 Ultra: $160

• S21 5G: $50

• Note 20 Ultra: $115

• Note 9: $25

Google Pixel

• Pixel 9 Pro XL: $260

• Pixel 8 Pro: $188

• Pixel 7: $59

• Pixel 6a: $28

• Pixel 5: $18

OnePlus

• OnePlus 12: $184

• OnePlus 11: $92

• OnePlus 10 Pro: $65

📊 Chart Insight: Average customs value by brand

The chart above shows average customs valuation levels after FBR’s revision, highlighting how Apple devices still command the highest assessed value, while Samsung, Google Pixel and OnePlus imports benefit from relatively lower duty exposure.

Key takeaway:
FBR has not just updated prices — it has reset the floor for used smartphone imports.

Why this matters

Industry experts say the move could:

• Reduce disputes between importers and customs officials

• Stabilize used phone prices in local markets

• Curb under-invoicing and arbitrary assessments

• Improve transparency in Pakistan’s multi-billion-rupee handset trade

However, strict enforcement of the six-month activation rule may continue to limit informal imports.

Bottom line

FBR’s decision marks the first major correction in used smartphone customs values in over 18 months, signaling a policy shift toward realism — and relief — in Pakistan’s import regime.

For consumers and traders alike, the message is clear:
The era of inflated paper values is finally over.