FBR Cuts PTA Tax on 62 Used Phone Models — Complete Rate Table for iPhone, Samsung, Pixel and OnePlus
FBR’s Valuation Ruling No. 2035 (effective January 16, 2026) slashes assessed customs values by 32% to 89% on used and refurbished smartphones — significantly lowering PTA registration tax for buyers of older iPhone, Samsung, Google Pixel and OnePlus models in Pakistan.
The Federal Board of Revenue’s Directorate General of Customs Valuation Karachi issued Valuation Ruling No. 2035 of 2026 on January 16, 2026, setting revised customs values for 62 models of used and refurbished mobile phones across four major brands. The ruling’s direct effect: a significant reduction in the PTA tax that Pakistanis must pay to register imported used smartphones on local networks. For used iPhones alone, customs values have been cut by between 32% and 89% depending on the model — translating into real savings of thousands of rupees per device at the point of PTA registration.
The ruling was prompted by a widening gap between FBR’s previously assessed customs values — which had been set years ago and remained unchanged — and actual global resale prices for used smartphones. Officials at the Directorate General told The News that Pakistan was effectively taxing used iPhone 11s and 12s as if they were still valued at near-original prices, when global used markets had depreciated these devices by 60–80%. The revised framework uses realistic market depreciation benchmarks and is mandatory for customs officers assessing used phones at all entry points.
Important: This ruling applies only to used and refurbished phones. New phones — including all iPhone 17 series and other latest models — continue under the original FBR valuation framework. If you are buying a brand-new phone, these reduced rates do not apply to your device.
What This Means for You: CNIC vs Passport Registration
PTA tax in Pakistan is calculated differently depending on your registration method. Passport registration is available to overseas Pakistanis and travelers who bring a phone into Pakistan within 60 days of their last international arrival — the FIA must have a record of your entry. CNIC registration applies to all other cases — local buyers, couriered phones, and people who do not have a qualifying recent travel entry.
On premium devices, the difference between CNIC and Passport registration can exceed Rs. 25,000–30,000. If a family member or friend is bringing a phone from abroad, using Passport registration saves significant money. However, if you are not eligible under the Passport route, do not attempt it — the DIRBS system cross-checks FIA travel records and will reject ineligible applications.
The 60-day registration window is firm. If you insert a Pakistani SIM in an unregistered device and do not complete PTA registration within 60 days, the IMEI will be blocked on all networks — Jazz, Zong, Telenor, and Ufone. Temporary registration (120 days free) is available by dialling *8484# for overseas Pakistanis visiting Pakistan.
iPhone PTA Tax 2026 — Updated Rates After Valuation Ruling 2035
The rates below reflect the revised customs values under Valuation Ruling No. 2035 (January 16, 2026). These are estimates based on FBR valuation data at current USD/PKR exchange rates. Actual amounts are generated when you submit your IMEI on the official DIRBS portal — the final figure depends on the live exchange rate at the time of your registration.
| 🍎 APPLE iPHONE — Used/Refurbished (Valuation Ruling 2035 rates) | |||
| Model | CNIC Tax (Rs.) | Passport Tax (Rs.) | Saving vs CNIC |
|---|---|---|---|
| iPhone 11 | ~38,000 | ~28,000 | Save ~10K |
| iPhone 11 Pro | ~45,000 | ~36,000 | Save ~9K |
| iPhone 12 | ~52,000 | ~42,000 | Save ~10K |
| iPhone 12 Pro | ~62,000 | ~51,000 | Save ~11K |
| iPhone 12 Pro Max | ~68,000 | ~57,000 | Save ~11K |
| iPhone 13 | ~72,000 | ~59,000 | Save ~13K |
| iPhone 13 Pro | ~82,000 | ~68,000 | Save ~14K |
| iPhone 13 Pro Max | ~89,000 | ~74,000 | Save ~15K |
| iPhone 14 | ~96,000 | ~79,000 | Save ~17K |
| iPhone 14 Pro | ~108,000 | ~89,000 | Save ~19K |
| iPhone 14 Pro Max | ~118,000 | ~97,000 | Save ~21K |
| iPhone 15 | ~34,101 | ~31,640 | Save ~2.5K |
| iPhone 15 Plus | ~46,068 | ~40,448 | Save ~5.6K |
| iPhone 15 Pro | ~47,580 | ~41,960 | Save ~5.6K |
| iPhone 15 Pro Max | ~50,604 | ~44,984 | Save ~5.6K |
New iPhone 17 and 16 Series — Standard (Non-Reduced) Rates
Valuation Ruling 2035 does not cover new devices. iPhone 17 and 16 series taxes remain under the original FBR valuation framework and are among the highest in Pakistan’s PTA registration system. These figures are based on FBR Valuation Ruling No. 1999/2025 and current exchange rates:
| 🍎 NEW iPHONE 16 & 17 SERIES — Standard Rates (Not reduced by Ruling 2035) | ||
| Model | CNIC Tax (Rs.) | Passport Tax (Rs.) |
|---|---|---|
| iPhone 16 | ~154,298 | ~128,770 |
| iPhone 16 Plus | ~165,000 | ~140,000 |
| iPhone 16 Pro | ~175,000 | ~148,000 |
| iPhone 16 Pro Max | ~183,005 | ~154,868 |
| iPhone 17 | ~165,000 | ~129,000 |
| iPhone 17 Air | ~172,000 | ~138,000 |
| iPhone 17 Pro | ~185,000 | ~158,000 |
| iPhone 17 Pro Max | ~204,954 | ~175,000 |
Samsung, Google Pixel and OnePlus — Updated Used Phone Rates
| 📱 SAMSUNG — Used Models (Valuation Ruling 2035) | ||
| Model Range | FBR Valuation (USD) | Approx. PTA Tax (Rs.) |
|---|---|---|
| Samsung entry/mid range used | $41 – $100 | ~12,000 – 28,000 |
| Samsung Galaxy S series used | $100 – $200 | ~28,000 – 56,000 |
| Samsung Galaxy S23/S24 used | $200 – $255 | ~56,000 – 72,000 |
| 📸 GOOGLE PIXEL — Used Models (Valuation Ruling 2035) | ||
| Model Range | FBR Valuation (USD) | Approx. PTA Tax (Rs.) |
|---|---|---|
| Pixel 6 / 6a (used) | ~$98 | ~27,000 |
| Pixel 7 / 7a (used) | ~$150 | ~42,000 |
| Pixel 8 / 8a (used) | ~$200 | ~56,000 |
| Pixel 9 / 9 Pro XL (used) | ~$260 | ~73,000 |
| ⚡ OnePlus — Used Models (Valuation Ruling 2035) | ||
| Model Range | FBR Valuation (USD) | Approx. PTA Tax (Rs.) |
|---|---|---|
| OnePlus entry/mid (used) | $65 – $100 | ~18,000 – 28,000 |
| OnePlus 11 / 12 (used) | $150 – $184 | ~42,000 – 52,000 |
How to Register — Step by Step via DIRBS
- Visit dirbs.pta.gov.pk/drs on your phone or computer
- Log in or create an account using your CNIC and mobile number
- Select Mobile Device Registration
- Enter your phone’s IMEI number (dial *#06# on your device)
- Choose your registration type: CNIC or Passport
- The system generates a PSID (Payment Slip ID) showing your exact tax amount
- Pay via JazzCash, EasyPaisa, bank transfer, or designated bank branch
- PTA approval typically processes within 4–48 hours after payment
