FBR Announces Significant PTA Tax Cut for Used Mobile Phones in New 2026 Ruling

If you’ve been holding off on buying a high-end smartphone due to sky-high registration costs, there is finally some good news. The Federal Board of Revenue (FBR) has officially issued a new valuation ruling that significantly reduces the customs value for several popular used mobile phone models. 

Since PTA taxes are calculated based on the customs value of a device, this update translates into a massive reduction in PTA tax for used iPhones, Samsung devices, Google Pixels, and OnePlus phones.

What Has Changed?

The Directorate General of Customs Valuation (Karachi) issued Valuation Ruling No. 2035 of 2026, replacing the outdated values from 2024. Because older models naturally depreciate in the global market, the FBR has lowered their "assessed value" to match international reality.

Key Highlights of the PTA Tax Cut:

• Major Brands Covered: The relief specifically targets used models from Apple, Samsung, Google Pixel, and OnePlus.
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• Deep Discounts on iPhones: Some older iPhone models have seen their customs valuation drop by 32% to 81%.
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• Updated Valuation Examples: * iPhone 12 Pro: Valuation dropped to $155 (previously $280).
• iPhone 13 Pro Max: Valuation dropped to $295 (previously $430).
• iPhone 15 Series: New fixed values have been set, making the 15 Pro Max and Pro models significantly cheaper to register than before.
• Automatic Tax Drop: Since the base value is lower, the 18% sales tax, regulatory duties, and other levies automatically decrease.

Important Conditions to Qualify

To benefit from these lower rates, the following conditions must be met:

1. Used Devices Only: The ruling applies to "old and used" mobile phones imported without original packaging or accessories.
2. Activation Period: The device must have been activated at least six months prior to being exported to Pakistan.
3. Verification: Importers and individuals must declare the activation date, which customs authorities will verify.

Why This Matters for You

For the average consumer, this means the "Non-PTA" market might finally see a shift. Instead of using phones on Wi-Fi only, users can now register their devices at a much more reasonable cost. This move is expected to curb illegal smuggling and encourage people to use legal channels for device registration.

For more detailed model-specific tax breakdowns and the full list of 62 models, check out the original report on Significant PTA Tax Cut for Used Mobile Phones.