ISLAMABAD: The government has reduced customs assessment rates for used mobile phones, offering relief to buyers in the second-hand smartphone market.
The revision, which took effect on January 16, 2026, targets older devices, particularly iPhones, whose international prices have declined as they are near the end of their commercial life cycle.
Under the new Valuation Ruling No. 2035 of 2026, 62 models across Apple, Samsung, Google Pixel, and OnePlus are covered. iPhones saw the steepest reductions, while values for other brands largely remained unchanged.
Customs officials said the move aligns assessed values with market rates, aiming to lower duties and potentially reduce retail prices for consumers.
iPhone Prices Plunge
Used iPhones recorded major cuts, with reductions ranging from 32% to 81%. For instance, the iPhone 12 Pro’s assessed value fell to $155 from $280, while the iPhone 12 Pro Max dropped to $215 from $340.
The iPhone 13 went down to $170 from $280, and older models like the iPhone 11 Pro Max and iPhone XS Max were reassessed at $145 and $95, down from $245 and $150, respectively. Even the iPhone X fell to $57 from $75.
Newer iPhone models also saw price adjustments
The iPhone 13 Pro Max was reduced to $295 from $430, and the iPhone 13 Pro to $225 from $360. The ruling also introduced assessed values for seven new iPhone models, with the iPhone 15 Pro Max valued at $460, the iPhone 15 Pro at $390, the iPhone 15 Plus at $320, and the iPhone 15 at $310. The iPhone 14 series ranges from $210 for the base model to $360 for the 14 Pro Max.
Other Brands Largely Stable
For Samsung, Google, and OnePlus devices, valuations mostly remained steady. The Samsung Galaxy S23 Ultra saw a small decline to $255, while the S23 Plus and S23 were valued at $160 and $140, respectively. Older Samsung models, such as the Galaxy S21 Plus 5G, S21 5G, S20 Plus, and S20, were assessed at $69, $50, $46, and $41.
Google Pixel devices, including the Pixel 9 Pro XL, Pixel 9 Pro, and Pixel 9, were valued at $260, $195, and $150, with Pixel 8 Pro and 8 at $188 and $98. OnePlus phones also remained largely stable, with the OnePlus 12 at $184 and the 12R at $105. Older models like the OnePlus 11, 10 Pro, and 10T were assessed at $92, $65, and $60.
Key Rules for Used Phone Imports
The notified values apply to used phones imported commercially, without packaging or accessories, and are fixed regardless of condition or grade. Devices must have been activated at least six months prior to export to Pakistan, and importers must declare the activation period for verification during customs clearance.
Impact on Consumers
The new valuations mean consumers can expect cheaper options for used iPhones compared to 2024 rates, while other brands may see minimal impact. For example, buyers of an iPhone 12 Pro Max could save $125 under the new assessment, whereas Samsung or Google Pixel users will notice only minor changes.
Customs officials noted that the revision followed consultations with stakeholders last year, detailed import data analysis, and market inquiries to ensure fair valuations.
