The Directorate General of Customs Valuation Karachi has set new customs values for the import of 62 types of old and used branded mobile phones.
In this regard, Valuation Rolling No. 2035 for 2026 was issued on Monday.
The new customs values will apply to the import of old and used mobile phones (without any packaging or accessories) in commercial quantities. According to the issued rolling, this includes mobile phones from Apple, Samsung, and Google Pixel.
According to the Directorate, the existing valuation rolling had become over one and a half years old, and the customs values set in it no longer accurately reflected international market conditions.
Moreover, it had become necessary to include several new models of iPhones and other smartphones, while some older models had reached their designated end-of-life, making it essential to account for their reduced value.
Taking these factors into consideration, a comprehensive analysis of import data, market trends, international prices, and the discrepancies in declared customs values was conducted. Following this, the process of revising the customs values of the relevant mobile phones was initiated under Sections 25 and 25A of the Customs Act 1969.
The Directorate clarified that the new customs values will be used to determine duty and taxes on mobile phones imported in commercial quantities, and their application will be irrespective of any specific grade or condition of the phones.
Under the new conditions, it is mandatory for old and used mobile phones to have been activated at least six months prior to export. Importers must declare the activation period, which will be verified by the assessing officers of the relevant collectorate.
For mobile phone brands or models not mentioned in the rolling, the customs value will be determined by the relevant clearance collectorate under Sections 25(5) and 25(6) of the Customs Act 1969.
