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  "path": "/news/1994373/customs-increases-import-valuation-for-62-old-and-used-mobile-phone-models",
  "publishedAt": "2026-04-23T13:29:14.000Z",
  "site": "https://www.dawn.com",
  "tags": [
    "Business",
    "assured",
    "Ruling No. 2035 issued in January"
  ],
  "textContent": "ISLAMABAD: The Federal Board of Revenue’s (FBR) Directorate General of Customs Valuation has increased the customs value for 62 models of older and used mobile phones, saying the move was aimed at aligning assessed values for duty and tax purposes with prevailing market rates, it emerged on Thursday.\n\nThe development comes after senior FBR officials had assured a National Assembly parliamentary committee last week that mobile phone rates would be reduced in the upcoming budget.\n\nThe directorate issued the revised benchmarks through the Valuation Ruling No. 2070 of 2026 on Thursday, replacing the earlier Ruling No. 2035 issued in January. Ahead of finalising the revised values, the Directorate also held a meeting with relevant stakeholders on April 13.\n\nThe new valuation will apply to imports of old and used mobile phones in commercial quantities without packing or accessories.\n\nAccording to the data, the sharpest upward increase was recorded in Google Pixel and Samsung models, indicating that the new ruling significantly revised values that were relatively lower in the previous schedule. Apple devices also saw increases across most models, though the revisions remained comparatively moderate, particularly for newer flagship variants.\n\nIn regulatory terms, it preserved the earlier framework on six-month activation, higher declared value and freight adjustment.\n\nThe revision comes against the backdrop of a sharp rise in handset imports, which grew by 27.84 per cent to $1.444 billion during the first nine months of the current fiscal year, compared to $1.129bn in the same period last year.\n\nThis higher customs values means higher duty and tax incidence per handset. The burden is likely to be most pronounced in models where the percentage jump is very large, such as older Samsung and Google Pixel devices.\n\nImporters dealing in second-hand, mid-range and older flagship phones will see sharper cost escalation than traders in new Apple flagship phones. The FBR is also likely to raise its revenue owing to an increase in value across the board of all mobile sets.\n\nThe comparison of the data in the two rulings showed that Apple devices experienced steady increases, particularly in mid-range and older models. However, the increase is uneven.\n\nRecent premium models, such as the iPhone 15 Pro Max, rose only 9.78pc, while some older and cheaper models rose sharply, including the iPhone SE 2 and the original SE. The two models with no change are iPhone XS Max and iPhone SE 3, which stand out as the most stable Apple valuations across both rulings.\n\nSamsung has recorded one of the steepest upward increases in values. The most striking jumps were recorded in older but still marketable premium and upper mid-range devices, such as the Galaxy S22+ 5G, S21+ 5G, S21 5G, and S10 series.\n\nThe Galaxy S23 Ultra increased only 19.61pc, which is modest relative to the broader Samsung basket. That pattern suggests that the earlier ruling may have particularly undervalued non-flagship and slightly older Samsung models, while the very top flagship was already closer to the customs’ new valuation rates.\n\nGoogle Pixel showed the highest average increase of all major brands. The steepest increase in re-valuation was concentrated in the Pixel 5, 5A, 6, and 6A lines, where increases range from 161pc to nearly 194pc.\n\nThat scale of upward revision was too large to be seen as a minor update. It pointed to a substantial reassessment of customs value in the resale market for used Pixel devices. By contrast, Pixel 8 Pro and 8A changed only modestly, which suggests that the January ruling was closer to the later benchmark for newer Pixel models than for older ones.\n\nThe values of all brands rose, but the changes were smaller than those for Samsung and Google Pixel on average. The OnePlus 12 increased only 14.67pc while the OnePlus 12R and 10Pro raised much more. This suggests that the revision particularly tightened values for performance-oriented older or secondary flagship variants.\n\nValuation rulings issued under Section 25A of the Customs Act, 1969, serve as administrative instruments for fixing customs values where routine declared values are not considered reliable enough for uniform assessment.\n\nIn practice, the rulings provide benchmark C and F values for assessment of duty and taxes, reduce valuation disputes at the clearance stage, and guide collectorates on how to treat specified goods in commercial quantities.\n\n## **Comparison of valuation rulings**\n\n### Apple\n\n**Model**| **R-2035**| **R-2070**| **Change**| **Percentage**\n---|---|---|---|---\niPhone 15 Pro Max| $460| $505| $45| 9.78pc\niPhone 15 Pro| $390| $472| $82| 21.03pc\niPhone 15 Plus| $320| $390| $70| 21.88pc\niPhone 15| $310| $378| $68| 21.94pc\niPhone 14 Pro Max| $360| $413| $53| 14.72pc\niPhone 14 Pro| $290| $350| $60| 20.69pc\niPhone 14| $210| $275| $65| 30.95pc\niPhone 13 Pro Max| $295| $374| $79| 26.78pc\niPhone 13 Pro| $225| $293| $68| 30.22pc\niPhone 13| $170| $225| $55| 32.35pc\niPhone 12 Pro Max| $215| $274| $59| 27.44pc\niPhone 12 Pro| $155| $222| $67| 43.23pc\niPhone 12| $120| $156| $36| 30.00pc\niPhone 11 Pro Max| $145| $211| $66| 45.52pc\niPhone 11 Pro| $125| $160| $35| 28.00pc\niPhone 11| $95| $133| $38| 40.00pc\niPhone XS Max| $95| $95| $0| 0pc\niPhone XS| $66| $73| $7| 10.61pc\niPhone XR| $76| $80| $4| 5.26pc\niPhone X| $57| $70| $13| 22.81pc\niPhone 8 Plus| $47| $78| $31| 65.96pc\niPhone 8| $38| $45| $7| 18.42pc\niPhone 7 Plus| $26| $47| $21| 80.77pc\niPhone 7| $24| $35| $11| 45.83pc\niPhone SE 3| $73| $73| $0| 0pc\niPhone SE 2| $25| $52| $27| 108pc\niPhone SE| $25| $47| $22| 88pc\n\n### Samsung\n\n**Model**| **R-2035**| **R-2070**| **Change**| **Percentage**\n---|---|---|---|---\nS23 Ultra| $255| $305| $50| 19.61pc\nS23+| $160| $260| $100| 62.5pc\nS23| $140| $250| $110| 78.57pc\nS22 Ultra 5G| $160| $260| $100| 62.5pc\nS22+ 5G| $75| $180| $105| 140pc\nS22 5G| $80| $130| $50| 62.5pc\nS21+ 5G| $69| $150| $81| 117.39pc\nS21 5G| $50| $110| $60| 120pc\nS20+| $46| $94| $48| 104.35pc\nS20| $41| $75| $34| 82.93pc\nS10+| $25| $60| $35| 140pc\nS10| $25| $54| $29| 116pc\nS10e| $25| $49| $24| 96pc\nNote 20 Ultra| $115| $145| $30| 26.09pc\nNote 20| $59| $95| $36| 61.02pc\nNote 10| $41| $60| $19| 46.34pc\nNote 9| $25| $50| $25| 100pc\n\n### Google Pixel\n\n**Model**| **R-2035**| **R-2070**| **Change**| **Percentage**\n---|---|---|---|---\nPixel 9 Pro XL| $260| $348| $88| 33.85pc\nPixel 9 Pro| $195| $290| $95| 48.72pc\nPixel 9| $150| $215| $65| 43.33pc\nPixel 8 Pro| $188| $215| $27| 14.36pc\nPixel 8A| $98| $120| $22| 22.45pc\nPixel 7 Pro| $119| $145| $26| 21.85pc\nPixel 7| $59| $105| $46| 77.97pc\nPixel 6 Pro| $55| $110| $55| 100pc\nPixel 6| $32| $94| $62| 193.75pc\nPixel 6A| $28| $82| $54| 192.86pc\nPixel 5| $18| $47| $29| 161.11pc\nPixel 5A 5G| $18| $47| $29| 161.11pc\n\n### OnePlus\n\n**Model**| **R-2035**| **R-2070**| **Change**| **Percentage**\n---|---|---|---|---\nOnePlus 12| $184| $211| $27| 14.67pc\nOnePlus 12R| $105| $176| $71| 67.62pc\nOnePlus 11| $92| $121| $29| 31.52pc\nOnePlus 10T| $60| $90| $30| 50pc\nOnePlus 10 Pro| $65| $113| $48| 73.85pc\n\n### Others\n\n**Brand**| **Model**| **R-2035**| **R-2070**| **Change**| **Percentage**\n---|---|---|---|---|---\nSharp| Aquos R3| $25| $47| $22| 88pc",
  "title": "Customs increases import valuation for 62 old and used mobile phone models"
}