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FBR’s Valuation Ruling No. 2070/2026 lists customs values for 62 specified old and used phone models imported into Pakistan in commercial quantities. The listed US-dollar amounts are C&F values per phone for customs assessment—not retail prices or a consumer’s complete duty-and-tax bill. The ruling itself says it superseded the January 2026 ruling, but its status on October 8, 2026 is unresolved in the available FBR records.
What the April 2026 ruling changed
The Directorate General of Customs Valuation issued Valuation Ruling No. 2070/2026, superseding Valuation Ruling No. 2035/2026. It sets C&F customs values in US dollars per piece for 62 listed models of old and used phones imported in commercial quantities, without packing or accessories. The ruling records a stakeholder meeting on April 13, 2026.
The covered brands are Apple, Samsung, Google Pixel, OnePlus and Sharp. For example, the schedule states a customs value of US$250 per piece for a used Samsung Galaxy S23 and US$305 per piece for a used Galaxy S23 Ultra. These are assessment benchmarks under the ruling, not retail prices, market valuations or total amounts payable by an importer or buyer.
Dawn’s April 23, 2026 report said values rose across the 62 models, with changes varying by model. It described larger revisions for some older Samsung and Google Pixel phones and smaller ones for certain newer models. That broad account should not be used to infer an individual model’s percentage change without comparing the same model in both schedules.
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Which phones and imports the schedule covers
The ruling applies to the specified models in its table when imported in commercial quantity as old and used phones without packing or accessories. It is not a general valuation schedule for every used phone, nor does it provide a calculation for an individual traveler bringing a phone into Pakistan. A model absent from the table is not assigned a value by this schedule; the ruling directs collectorates to assess unlisted commercial imports under Sections 25(5) and 25(6).
Conditions that affect customs assessment
Six months of activation before export
The phone must have been activated at least six months before export to Pakistan. The importer is to declare the activation period, which assessing officers verify.
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Grade and condition
The schedule applies irrespective of a phone’s specific grade or condition. The ruling’s note says: “These Customs values shall be applicable irrespective of any specific grade or condition of the used mobile phones.”
Invoice value above the schedule
If the declared or invoice value is higher than the ruling value, assessment uses the higher value under Section 25(1). The scheduled amount therefore does not cap the value used in that situation.
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Air freight
For consignments imported by air, the difference between air and sea freight is added for assessment. The listed C&F amount alone may therefore not represent the value used in an air-import assessment.
Unlisted models
For commercial imports of models not listed, the ruling directs collectorates to assess under Sections 25(5) and 25(6), rather than treating a listed model’s value as a substitute.
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Why FBR set customs values this way
In the ruling, the Directorate says it reviewed 90 days of import data and conducted market inquiries. It explains that transaction-value assessment was inapplicable because required information was absent. It also considered identical- and similar-goods methods, but said those methods could not be used for reasons including insufficient demonstrable evidence about quantities and qualities and variations in declared values. The Directorate says it determined C&F values under Section 25(7), after adjusting profits. This is FBR’s explanation of its method, not an independent assessment of the underlying data.
FBR’s Mandate of Valuation Department says Section 25A rulings support uniform assessment where ordinary Section 25 assessment is problematic, and that Section 25A does not override Section 25. It identifies revision petitions under Section 25D as the statutory remedy for grievances against notified values.
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Is this ruling still in force?
The ruling says it remains applicable until rescinded or revised. However, FBR’s Schedule of Stakeholders Meetings lists a June 29, 2026 meeting to determine customs values for old and used phones. FBR’s Inland Appellate Tribunal index also lists a notice concerning a Sindh High Court order dated August 31, 2026, which suspended an appellate tribunal judgment related to a used-phone valuation ruling.
Those records do not establish the final effect of the court order or confirm which valuation schedule was operative on October 8, 2026. Before relying on the April schedule for an import or assessment, check FBR’s current notices and obtain the relevant ruling or full court order.
Why customs values are not a personal tax estimate
The ruling gives customs-assessment values for specified commercial imports; it does not calculate the complete amount due for a particular import or consumer. The amount used in assessment can be affected by a higher invoice or declared value and, for air consignments, the freight adjustment. A complete payable amount also depends on applicable taxes, rates and transaction-specific facts not supplied by this schedule. Do not treat a model’s listed C&F benchmark as its retail price or total import cost.
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