Revised Duties on Used Mobile Phones: What Pakistani Buyers Need to Know

Pakistan has cut customs valuation rates on old and used smartphones, including iPhones, Samsung, Pixel and OnePlus models, to bring duties closer to real market prices for consumers.

Why Customs Values on Used Phones Have Been Revised

Pakistan’s customs valuation department has reduced the assessment values used to calculate duties and taxes on commercial imports of old and used mobile phones. The move is aimed at easing pressure on consumers who depend on used smartphones, especially at a time when new flagship devices have become very expensive.

Customs officials say the revision reflects a simple reality: international prices of older smartphones fall as these devices approach the end of their commercial life cycle. If valuation tables are not updated, duties and taxes can end up being calculated on unrealistically high values, which makes used phones more costly than they should be for buyers in Pakistan.

By cutting the official assessment values, authorities are trying to align customs calculations with actual market prices. In practical terms, this should lower the duties payable on many used models and help reduce final prices for end users, particularly those looking for older iPhone and Android flagships.

Big Reductions for Older iPhone Models

Some of the largest adjustments have been made for older iPhone models such as the iPhone 13, iPhone 12 and earlier flagships. These are still very popular in Pakistan’s used phone market but were being taxed on higher valuation benchmarks until now.

For example, the customs value for the iPhone 13 Pro Max has been cut from USD 430 to USD 295, a reduction of USD 135. The iPhone 13 Pro has dropped from USD 360 to USD 225, while the standard iPhone 13 has been revised down from USD 280 to USD 170.

Similar downward changes apply to older devices. The iPhone 12 Pro has moved from USD 280 to USD 155 and the iPhone 12 Pro Max from USD 340 to USD 215. Even older premium models like the iPhone 11 Pro Max, iPhone XS Max and iPhone X have seen their values cut, with the iPhone 11 Pro Max now assessed at USD 145 instead of USD 245.

These new values mean that importers of used iPhones will be charged duties and taxes on much lower base figures. If the benefit is passed on properly, Pakistani buyers should see noticeable price relief on these older iPhone models in the coming weeks.

Fresh Assessment Values for iPhone 14 and 15 Series

Alongside the reductions for older models, customs has also fixed fresh assessment values for newer, high-end iPhones in used condition. These include the iPhone 14 family and the latest iPhone 15 series.

Under the new table, the iPhone 15 Pro Max is valued at USD 460, while the iPhone 15 Pro is set at USD 390. The iPhone 15 Plus and standard iPhone 15 are listed at USD 320 and USD 310, respectively.

For the iPhone 14 Pro Max, the customs value has been set at USD 360, with the iPhone 14 Pro at USD 290 and the standard iPhone 14 at USD 210. These values are not reductions from older benchmarks but rather formal assessments to be used as reference points for duties and taxes on used units of these newer models.

By publishing clear valuations for the 14 and 15 series, the department aims to reduce disputes at ports and make it easier for importers and customs officials to calculate payable duties in a consistent way.

Valuations for Samsung, Google Pixel and OnePlus

The latest valuation ruling does not only focus on Apple devices. It also sets or maintains customs values for other popular flagship phones from Samsung, Google and OnePlus in used condition.

On the Samsung side, the Galaxy S23 Ultra is assessed at USD 255, the S23 Plus at USD 160 and the standard S23 at USD 140. Older flagships such as the Galaxy S22 Ultra 5G, S21 Plus 5G, S21 5G, S20 Plus and S20 range between USD 160 and USD 41.

For Google’s lineup, the Pixel 9 Pro XL is valued at USD 260, the Pixel 9 Pro at USD 195 and the Pixel 9 at USD 150. The Pixel 8 Pro and Pixel 8 are assessed at USD 188 and USD 98, respectively.

In the OnePlus range, the OnePlus 12 is set at USD 184, the OnePlus 12R at USD 105, the OnePlus 11 at USD 92, the OnePlus 10 Pro at USD 65 and the OnePlus 10T at USD 60.

For many of these Samsung, Pixel and OnePlus models, officials noted that values were either being fixed for the first time or carried forward from previous rulings without change, depending on market data.

What the Revised Values Mean for Consumers

For Pakistani buyers, the key takeaway is that lower customs valuations on older and used phones translate into lower duties and, in most cases, lower overall prices—provided that importers and traders pass on the benefit.

Because customs duties, sales tax and other charges are calculated as a percentage of the declared value, a sharp drop in the assessment base can significantly reduce the total tax burden on a particular model. This is especially important for people who rely on used iPhones and Android flagships as a more affordable alternative to brand-new devices.

However, final retail prices are also affected by demand, supply, dealer margins and currency movements. Consumers should therefore treat the valuation changes as a positive signal rather than a guarantee of specific price points. It may take some time for the new customs values to be fully reflected in market rates.

Still, the downward revision shows a clear intent from customs authorities to align taxation with real-world prices and to support users of older smartphones at a time when technology upgrades are becoming increasingly expensive.