The Federal Board of Revenue (FBR) has officially issued a new valuation ruling that increases the custom values for all iPhone models. This update is designed to align the reference prices of imported Apple devices with their current international market worth. These revised values will now be used as the primary baseline for calculating all upcoming import taxes.
Broad Impact Across All iPhone Models
The new valuation list is comprehensive, covering everything from the latest iPhone 15 Pro Max down to the older iPhone 7 series. By increasing the dollar-based reference prices, the FBR has effectively raised the taxable base for every imported unit. This change applies to commercial importers as well as individuals bringing phones through the passenger baggage rules.
FBR Updated Custom Values for iPhone
| Sr No | Model | Value (US$) | Value (PKR Approx) |
| 1 | IPHONE 15 PRO MAX | $505 | 140,794 |
| 2 | IPHONE 15 PRO | $472 | 131,594 |
| 3 | IPHONE 15 PLUS | $390 | 108,732 |
| 4 | IPHONE 15 | $378 | 105,386 |
| 5 | IPHONE 14 PRO MAX | $413 | 115,144 |
| 6 | IPHONE 14 PRO | $350 | 97,580 |
| 7 | IPHONE 14 | $275 | 76,670 |
| 8 | IPHONE 13 PRO MAX | $374 | 104,271 |
| 9 | IPHONE 13 PRO | $293 | 81,688 |
| 10 | IPHONE 13 | $225 | 62,730 |
| 11 | IPHONE 12 PRO MAX | $274 | 76,391 |
| 12 | IPHONE 12 PRO | $222 | 61,894 |
| 13 | IPHONE 12 | $156 | 43,493 |
| 14 | IPHONE 11 PRO MAX | $211 | 58,827 |
| 15 | IPHONE 11 PRO | $160 | 44,608 |
| 16 | IPHONE 11 | $133 | 37,080 |
| 17 | IPHONE XS MAX | $95 | 26,486 |
| 18 | IPHONE XS | $75 | 20,910 |
| 19 | IPHONE XR | $145 | 40,426 |
| 20 | IPHONE X | $70 | 19,516 |
| 21 | IPHONE 8 PLUS | $78 | 21,746 |
| 22 | IPHONE 8 | $45 | 12,546 |
| 23 | IPHONE 7 PLUS | $47 | 13,104 |
| 24 | IPHONE 7 | $35 | 9,758 |
| 25 | IPHONE SE (3RD GEN) | $73 | 20,352 |
| 26 | IPHONE SE (2ND GEN) | $52 | 14,498 |
| 27 | IPHONE SE | $47 | 13,104 |
Expected Increase in PTA Registration Taxes
Since the PTA registration tax is directly linked to these custom values, users should prepare for a significant hike in total costs. A higher valuation means that the percentage-based Regulatory Duty and Sales Tax will now result in a much larger final amount. This move is expected to make PTA-approved iPhones considerably more expensive for the average consumer.
Strategy to Document the Mobile Sector
The government’s primary goal with this adjustment is to increase revenue collection and curb the illegal smuggling of high-end mobile phones. By enforcing stricter valuation criteria, the FBR aims to ensure that the mobile phone industry is more transparently documented. However, this may temporarily reduce the sales of legal handsets as the financial burden on buyers increases.
Shift in Consumer Buying Trends
Industry experts believe that these higher taxes will push consumers toward locally assembled smartphones or more affordable mid-range brands. For anyone planning to bring an iPhone from abroad, the cost of making the device “SIM-active” in Pakistan has now risen sharply. This ruling is already being implemented across all customs ports and the official PTA mobile registration system.
