FBR PTA Tax Reduction for Imported Phones. Wondering why used mobile phones suddenly feel cheaper in Pakistan?
In 2026, FBR announced a massive reduction in PTA tax by revising customs values for imported phones. This update directly affects prices, taxes, and import rules for popular brands.
This guide explains everything clearly, in simple English, with updated data and expert SEO insight.
What Is the FBR PTA Tax Reduction 2026?
The Federal Board of Revenue (FBR), through the Directorate General of Customs Valuation Karachi, has issued Valuation Ruling No. 2035 of 2026.
This ruling revises customs values for 62 types of old and used mobile phones, mainly from four major brands:
- Apple iPhone
- Samsung Galaxy
- Google Pixel
- OnePlus
Lower customs values mean lower PTA tax and import duty, which ultimately reduces the retail price for consumers.
Why Did FBR Revise PTA Tax in 2026?
The previous valuation was over 1.5 years old and no longer matched global market prices.
Key Reasons Behind the Decision
- New smartphone models entered the market
- Older models reached end-of-life stage
- Declared import values did not match international prices
- Under-invoicing became a serious concern
To fix this, Customs initiated a fresh valuation under Sections 25 and 25A of the Customs Act, 1969.
Which Phones Are Covered Under the New PTA Tax Rules?
The ruling applies to commercial imports of used phones:
- Without packing or accessories
- Activated at least 6 months before export
- Customs duty applies regardless of phone condition
Importers must declare activation dates, verified by assessing officers.
Updated Customs Values of Used Apple iPhones (2026)
| iPhone Model | Customs Value (C&F USD) |
|---|---|
| iPhone 15 Pro Max | 460 |
| iPhone 15 Pro | 390 |
| iPhone 14 Pro Max | 360 |
| iPhone 14 | 210 |
| iPhone 13 | 170 |
| iPhone 12 | 120 |
| iPhone 11 | 95 |
| iPhone XR | 76 |
| iPhone X | 57 |
| iPhone 8 | 38 |
| iPhone 7 Plus | 26 |
| iPhone SE (3rd Gen) | 24 |
Samsung Used Phones Customs Values 2026
| Samsung Model | Customs Value (USD) |
|---|---|
| Galaxy S23 Ultra | 255 |
| Galaxy S23 | 140 |
| Galaxy S22 Ultra 5G | 160 |
| Galaxy S21 5G | 50 |
| Galaxy S20 | 41 |
| Galaxy S10 | 25 |
| Galaxy Note 20 Ultra | 115 |
| Galaxy Note 9 | 25 |
This update benefits Samsung users the most, as older flagship models now attract lower taxes.
Google Pixel & OnePlus PTA Tax Reduction
Google Pixel Customs Values
| Pixel Model | Customs Value (USD) |
|---|---|
| Pixel 9 Pro XL | 260 |
| Pixel 8 Pro | 188 |
| Pixel 7 | 59 |
| Pixel 6 | 32 |
| Pixel 5 | 18 |
OnePlus Customs Values
| OnePlus Model | Customs Value (USD) |
|---|---|
| OnePlus 12 | 184 |
| OnePlus 11 | 92 |
| OnePlus 10 Pro | 65 |
How PTA Tax Is Calculated After the Reduction
PTA tax is calculated based on:
- Customs value (C&F)
- Applicable customs duty
- Sales tax and withholding tax
- PTA device registration charges
Lower base value = lower overall tax
This revision makes legal phone imports more affordable.
Impact on Mobile Phone Prices in Pakistan
For Buyers
- Reduced PTA tax on used phones
- Cheaper iPhones and Samsung flagships
- Better availability of imported devices
For Importers
- Transparent valuation system
- Less risk of penalties
- Clear rules under Customs Act
What About Phones Not Listed in the Valuation Table?
If a brand or model is missing:
- Customs will assess value under Sections 25(5) and 25(6)
- Market surveys and comparable imports will be used
So, no phone escapes valuation.
How Customs Finalized These Values
Customs authorities:
- Reviewed 90 days of import data
- Conducted local market surveys
- Held multiple meetings with stakeholders
- Adjusted margins and profits
Final values were fixed under Section 25(7) to ensure transparency.
FAQs
Is PTA tax reduced in 2026?
Yes. FBR revised customs values, which directly reduced PTA tax for many used phones.
Which phones got PTA tax reduction?
Apple iPhones, Samsung Galaxy, Google Pixel, and OnePlus models.
Does phone condition affect PTA tax?
No. Tax applies on fixed customs value regardless of condition.
Can personal phones benefit from this reduction?
Yes, if imported legally and activated six months before import.
Will this stop under-invoicing?
Yes. Fixed valuation reduces manipulation and improves revenue.
Conclusion
The FBR PTA tax reduction for imported phones in 2026 is a major relief for Pakistani consumers. Lower customs values mean fair prices, transparent imports, and better access to premium devices.
