The Directorate General of Customs Valuation in Karachi issued a revised ruling today. The new valuation applies to 62 brands of old and used mobile phones imported in commercial quantities. This effectively means FBR reduces PTA tax on devices from Apple, Sharp, Samsung, Google Pixel, and OnePlus. The updated customs values will apply regardless of the grade or physical condition of each used phone. Importers no longer face the previous higher rates. The ruling carries number 2076 of 2026.

The new rules impose one important condition. All old and used mobile phones must have activation at least six months prior to export to Pakistan. Importers will declare the activation period, and assessing officers will verify the information. For brands not specifically listed in the ruling, clearance Collectorates will assess customs values under Sections 25(5) and 25(6) of the Customs Act, 1969. The previous valuation ruling, number 2035/2026, faced a challenge before the Director General. Through Order-in-Revision No. 05/2026 dated April 3, 2026, the earlier ruling was rescinded.

The revision order accepted the petitioners’ argument. Valuation data of similar goods under Section 25(6) had not received adequate consideration. Importers also expressed concerns that international auction prices for certain brands were overlooked. FBR reduces PTA tax after a stakeholders’ meeting determined updated customs values. The Directorate analyzed 90 days of import data and conducted market inquiries under Section 25(7) of the Customs Act. Following adjustments for profit margins, the C&F values were finalized.

Importers of used phones will welcome this relief. Consumers may also see lower prices for second-hand devices.