Rehan Shahid 
Jan 20, 2026
The Directorate General of Customs Valuation Karachi on Monday fixed new customs values for the import of 62 types of old and used mobile phones of brands like Google, Apple, OnePlus, and Samsung in Pakistan with the aim of aligning duties with international market prices.
The directorate said the revised customs values will be applied to the commercial import of used mobile phones without packing or accessories, covering brands.
The previous valuation ruling was more than one and a half years old and no longer reflected current global market conditions. As a result, customs authorities introduced a fresh valuation exercise under Sections 25 and 25A of the Customs Act, 1969, after realising wide difference between declared import values and actual international prices.
Under the new valuation, customs duties and taxes will be assessed on the fixed values specified by Customs, regardless of the physical condition or grade of the used phones.
How to qualify for fixed customs values ruling?
If you're a mobile phone shop owner and planning to import used mobiles in Pakistan, then you need to activate the mobile phones at least six months prior to export in the country. Importers will be required to declare the activation period, which will be verified by the concerned assessing officers.
For brands or models not listed in the valuation table, collectorates have been directed to assess values under Sections 25(5) and 25(6) of the Customs Act.
What is customs value of used Apple phones in Pakistan?
| Apple model | Customs value (C&F) US$/Piece |
| Used iPhone 15 Pro Max | 460 |
| Used iPhone 15 Pro | 390 |
| Used iPhone 15 Plus | 320 |
| Used iPhone 15 | 310 |
| Used iPhone 14 Pro Max | 360 |
| Used iPhone 14 Pro | 290 |
| Used iPhone 14 | 210 |
| Used iPhone 13 Pro Max | 295 |
| Used iPhone 13 Pro | 225 |
| Used iPhone 13 | 170 |
| Used iPhone 12 Pro Max | 215 |
| Used iPhone 12 Pro | 155 |
| Used iPhone 12 | 120 |
| Used iPhone 11 Pro Max | 145 |
| Used iPhone 11 Pro | 125 |
| Used iPhone 11 | 95 |
| Used iPhone XS Max | 95 |
| Used iPhone XS | 66 |
| Used iPhone XR | 76 |
| Used iPhone X | 57 |
| Used iPhone 8 Plus | 47 |
| Used iPhone 8 | 38 |
| Used iPhone 7 Plus | 26 |
| Used iPhone SE (3rd Gen) | 24 |
| Used iPhone SE (2nd Gen) | 25 |
| Used iPhone SE (1st Gen) | 25 |
What is customs value of used Samsung phones in Pakistan?
| Model | Customs value (C&F) US$/Piece |
| Used Galaxy S23 Ultra | 255 |
| Used Galaxy S23+ | 160 |
| Used Galaxy S23 | 140 |
| Used Galaxy S22 Ultra 5G | 160 |
| Used Galaxy S22+ 5G | 75 |
| Used Galaxy S22 5G | 80 |
| Used Galaxy S21+ 5G | 69 |
| Used Galaxy S21 5G | 50 |
| Used Galaxy S20+ | 46 |
| Used Galaxy S20 | 41 |
| Used Galaxy S10+ | 25 |
| Used Galaxy S10 | 25 |
| Used Galaxy S10e | 25 |
| Used Galaxy Note 20 Ultra | 115 |
| Used Galaxy Note 20 | 59 |
| Used Galaxy Note 10 | 41 |
| Used Galaxy Note 9 | 25 |
What is customs value of used Google phones in Pakistan?
| Model | Customs value (C&F) US$/Piece |
| Used Pixel 9 Pro XL | 260 |
| Used Pixel 9 Pro | 195 |
| Used Pixel 9 | 150 |
| Used Pixel 8 Pro | 188 |
| Used Pixel 8a | 98 |
| Used Pixel 7 Pro | 95 |
| Used Pixel 7 | 59 |
| Used Pixel 6 Pro | 55 |
| Used Pixel 6 | 32 |
| Used Pixel 6a | 28 |
| Used Pixel 5 | 18 |
| Used Pixel 5a 5G | 18 |
What is customs value of used OnePlus phones in Pakistan?
| Model | Customs value (C&F) US$/Piece |
| Used OnePlus 12 | 184 |
| Used OnePlus 12R | 105 |
| Used OnePlus 11 | 92 |
| Used OnePlus 10T | 60 |
| Used OnePlus 10 Pro | 65 |
