Yes, FBR revised customs values for certain used phones in April 2026, but the change is not a universal increase to every owner’s “PTA tax” or personal device-registration bill. The ruling applies to specified old and used phones imported in commercial quantities without packing or accessories. For a device-specific amount or registration status, use FBR’s duty information and PTA’s verification service.
What the April 2026 FBR ruling changes
The Directorate General of Customs Valuation issued a ruling that supersedes Valuation Ruling No. 2035/2026, dated January 16, 2026. It sets customs values for specified old and used phones imported into Pakistan in commercial quantities without packing or accessories. The schedule covers named models from Apple, Sharp, Samsung, Google Pixel and OnePlus. Read the FBR valuation ruling.
Contemporaneous reporting described the April revision as raising values for 62 models, but that does not mean every model—or every individual device-registration amount—rose by the same percentage. The formal change is a revision of customs valuations. ProPakistani’s April 22, 2026 report used the familiar “PTA tax” headline wording.
Which phones are covered, and what values does the schedule give?
The ruling names particular models rather than applying one value to every iPhone, Samsung or Pixel. Its listed values apply regardless of a used phone’s grade or physical condition. To qualify under the ruling, a phone must have been activated at least six months before export to Pakistan.
#1 Best Overall
- apple iphone 16e; iphone 16e 128gb; apple smartphone; iphone eSIM; unlocked iphone
| Example model | Customs value in the ruling |
|---|---|
| Used Samsung Galaxy S23 Ultra | US$305 per piece |
| Used Google Pixel 9 Pro XL | US$348 per piece |
These are customs values in a commercial-import schedule—not retail prices and not personal registration bills. The FBR ruling contains the covered models and values.
Does the ruling set the “PTA tax” on your personal phone?
Not by itself. “PTA tax” is common shorthand, but it conflates customs valuation with the separate process of checking a device, paying applicable duty and taxes, and registering it for use on local networks. This ruling is expressly scoped to commercial quantities. It does not establish a new uniform bill for a phone carried by a traveler or individually imported by a resident.
Rank #2
- Fully unlocked and compatible with any carrier of choice (e.g. AT&T, T-Mobile, Sprint, Verizon, US-Cellular, Cricket, Metro, etc.).
- Inspected and guaranteed to have minimal cosmetic damage, which is not noticeable when the device is held at arm's length.
- Successfully passed a full diagnostic test which ensures like-new functionality and removal of any prior-user personal information.
- The device does not come with headphones or a SIM card. It does include a charging cable that may be generic.
- Tested for battery health and guaranteed to have a minimum battery capacity of 80%.
FBR describes DIRBS as the system that identifies non-compliant devices on local networks, automatically registers compliant devices and eventually blocks non-compliant ones. Its DIRBS page links to mobile-device duty information and PTA’s device-verification service. Check FBR’s DIRBS information. A current personal-device amount is not stated in the ruling; check the official services for the applicable amount and status rather than relying on a fixed rupee estimate.
How does FBR assess a commercial import?
If the declared or invoice value is higher than the value listed in the ruling, FBR says assessment is made on the higher value. For an air consignment, a difference in air freight over sea freight is added. These valuation rules concern the commercial import assessment; they do not convert the schedule value into an individual’s final registration charge. See the valuation ruling for the assessment terms.
Rank #3
- This phone is unlocked and compatible with any carrier of choice on GSM and CDMA networks (e.g. AT&T, T-Mobile, Sprint, Verizon, US Cellular, Cricket, Metro, Tracfone, Mint Mobile, etc.).
- Please check with your carrier to verify compatibility.
- When you receive the phone, insert a SIM card from a compatible carrier. Then, turn it on, connect to Wi-Fi, and follow the on screen prompts to activate service.
- The device does not come with headphones or a SIM card. It does include a generic (Mfi certified) charging cable.
- Tested for battery health and guaranteed to have a minimum battery capacity of 80%.
How to check duty and registration status
- Find the device-specific duty information. Start from FBR’s DIRBS page, which points users to mobile-device duty information and PTA device verification: FBR DIRBS.
- Check the device through PTA’s verification service. Use the service linked from FBR to confirm the device’s status and follow the live instructions for your situation.
- Complete the relevant registration and payment process. The Customs General Order describes procedures for travelers, local applicants, temporary visitors, and postal or courier imports. In the procedure it outlines, registration details are submitted through the relevant process, a payment slip is generated, and the system confirms payment before whitelisting the device. Follow the live service because interface details or requirements may change. Read the Customs General Order.
For prevailing tariff references, FBR’s customs tariff page directs users to the FY 2026–27 tariff and updated Fifth Schedule. View FBR’s customs tariff information.
Quick Recap
Best Value
- This phone is unlocked and compatible with any carrier of choice on GSM and CDMA networks (e.g. AT&T, T-Mobile, Sprint, Verizon, US Cellular, Cricket, Metro, Tracfone, Mint Mobile, etc.).
- Tested for battery health and guaranteed to have a minimum battery capacity of 80%.
- Successfully passed a full diagnostic test which ensures like-new functionality and removal of any prior-user personal information.
- The device does not come with headphones or a SIM card. It does include a generic (Mfi certified) charging cable.
- Inspected and guaranteed to have minimal cosmetic damage, which is not noticeable when the device is held at arm's length.
Rank #4
- This phone is unlocked and compatible with any carrier of choice on GSM and CDMA networks (e.g. AT&T, T-Mobile, Sprint, Verizon, US Cellular, Cricket, Metro, Tracfone, Mint Mobile, etc.).
- Tested for battery health and guaranteed to have a minimum battery capacity of 80%.
- Successfully passed a full diagnostic test which ensures like-new functionality and removal of any prior-user personal information.
- The device does not come with headphones or a SIM card. It does include a generic (Mfi certified) charging cable.
- Inspected and guaranteed to have minimal cosmetic damage, which is not noticeable when the device is held at arm's length.
What buyers and importers should take from the change
- If you are importing phones commercially, confirm whether each model appears in the ruling and use its customs valuation conditions.
- If you are checking one personally carried or individually imported phone, do not treat a commercial schedule value as your registration bill; check the official device-duty and verification services.
- Do not assume all models rose by the same amount or percentage. The ruling sets model-specific customs values, and the final device-specific amount must be verified through the relevant official process.
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
