The Directorate General of Customs Valuation in Karachi has issued revised customs values for 62 brands of used and old mobile phones imported in commercial quantities without packaging or accessories. The update affects models from leading manufacturers, including Apple, Sharp, Samsung, Google Pixel, and OnePlus.
According to Valuation Ruling No. 2070 of 2026, the new valuations apply irrespective of the phones’ grade or physical condition.
Apple models, for instance, are now valued at $505 for the iPhone 15 Pro Max, $472 for the iPhone 15 Pro, and $378 for the iPhone 15. Samsung’s Galaxy S23 Ultra is valued at $305, while Google’s Pixel 9 Pro XL is set at $348. OnePlus 12 has been assigned a value of $210.
The ruling mandates that all imported used mobile phones must have been activated at least six months prior to export to Pakistan. Importers are required to declare the activation period, which will be verified by the relevant assessing officers.
For models not listed in the ruling, clearance Collectorates are instructed to assess customs values under Sections 25(5) and 25(6) of the Customs Act, 1969.
The revision follows challenges to the previous Valuation Ruling No. 2035/2026, which was rescinded through Order-in-Revision No. 05/2026 on April 3, 2026. The updated ruling considered importer concerns over international auction prices and the insufficient consideration of similar goods’ valuation data.
The Directorate reviewed 90 days of import data, conducted market inquiries under Section 25(7) of the Customs Act, and held stakeholder consultations before finalizing the new values.