The Directorate General of Customs Valuation Karachi has fixed new customs values for the import of 62 types of old and used branded mobile phones, aiming to align duties and taxes with prevailing international market prices.

In this regard, the directorate issued Valuation Ruling No 2035 of 2026 on Monday. The revised values will apply to the commercial import of used mobile phones imported without packing or accessories. The ruling covers major brands, including Apple, Samsung, Google Pixel, and OnePlus.

Customs officials said the previous valuation ruling was more than one and a half years old and no longer reflected current global market conditions. During this period, several new smartphone models entered the market, while many older models reached the end of their commercial life, making depreciation adjustments necessary.

Due to wide differences between declared import values and actual international prices, customs authorities initiated a fresh valuation exercise under Sections 25 and 25A of the Customs Act 1969. Under the new ruling, customs duties and taxes will be assessed on the fixed values determined by Customs, regardless of the physical condition or grade of the used phones.

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To qualify under the ruling, imported used mobile phones must have been activated at least six months before export to Pakistan. Importers will be required to declare the activation period, which will be verified by the concerned assessing officers.

For brands or models not listed in the valuation tables, collectorates have been instructed to assess values under Sections 25(5) and 25(6) of the Customs Act.

Officials said multiple meetings were held with stakeholders, and 90 days of import data, market surveys, and local market visits were conducted. The revised valuation is expected to curb under-invoicing, improve revenue collection, and bring greater transparency to the used mobile phone import sector.