A new set of customs duties has been imposed by the Federal Board of Revenue (FBR) for the importation of Used Smartphones in Pakistan. Brands such as Samsung and Apple will be liable for this new set of customs duties. The driving force behind this new set of customs duties is to make all regulations for their imports uniform, ensure transparency, and reduce any form of understating in value, which has long been an issue in Used Mobile Phones.
Purpose and Rationale
The duties working on used smartphones serve many purposes. It protects the local market, regulates the importation, and discourages illegal or undervalued shipments. This is a source of revenue for the government to return and create support for technological development and consumer protection. And it ensures that importers have to go through proper documentation and legal ways, leaving less room for smuggling and fraud.
Revised Custom Tax Used Apple iPhones
| Model | Customs Value (USD) | Customs Value (PKR) |
| Used iPhone 11 | 95 | 26,546 |
| Used iPhone 11 Pro | 125 | 34,929 |
| Used iPhone 11 Pro Max | 145 | 40,517 |
| Used iPhone 12 | 120 | 33,532 |
| Used iPhone 12 Pro | 155 | 43,312 |
| Used iPhone 12 Pro Max | 215 | 60,078 |
| Used iPhone 13 | 170 | 47,503 |
| Used iPhone 13 Pro | 225 | 62,872 |
| Used iPhone 13 Pro Max | 295 | 82,432 |
| Used iPhone 14 | 210 | 58,681 |
| Used iPhone 14 Pro | 290 | 81,035 |
| Used iPhone 14 Pro Max | 360 | 100,595 |
| Used iPhone 15 | 310 | 86,624 |
| Used iPhone 15 Plus | 320 | 89,418 |
| Used iPhone 15 Pro | 390 | 109,978 |
| Used iPhone 15 Pro Max | 460 | 128,538 |
Revised Custom Tax Used Samsung Phones
| Model | Customs Value (USD) | Customs Value (PKR) |
| Used Galaxy Note 9 | 25 | 6,986 |
| Used Galaxy Note 10 | 41 | 11,457 |
| Used Galaxy Note 20 | 59 | 16,488 |
| Used Galaxy Note 20 Ultra | 115 | 32,136 |
| Used Galaxy S10 | 25 | 6,986 |
| Used Galaxy S10e | 25 | 6,986 |
| Used Galaxy S10+ | 25 | 6,986 |
| Used Galaxy S20 | 41 | 11,457 |
| Used Galaxy S20+ | 46 | 12,845 |
| Used Galaxy S21 5G | 50 | 13,971 |
| Used Galaxy S21+ 5G | 69 | 19,280 |
| Used Galaxy S22 5G | 80 | 22,355 |
| Used Galaxy S22+ 5G | 75 | 20,958 |
| Used Galaxy S22 Ultra 5G | 160 | 44,709 |
| Used Galaxy S23 | 140 | 39,120 |
| Used Galaxy S23+ | 160 | 44,709 |
| Used Galaxy S23 Ultra | 255 | 71,271 |
Impact on Consumers and Importers
For consumers, the new customs duty regulation offers clarity on the costs incurred when importing second-hand smartphones. This is because the new rule works to the advantage of importers and retailers since they are able to abide by standardized regulations. While high-end phones are charged customs duties based on their market value, the system promotes fair trade.
