Apple, Samsung, Google: new customs values fixed for used phones

ISLAMABAD: Directorate General of Customs Valuation Karachi has fixed new customs values on the import of 62 types of old and used branded mobile phones. In this regard, the directorate has issued a valuation ruling number 2035 of 2026 here on Monday.

The revised customs values would be applicable on the import of old and used mobile phones (Without any Packing and Accessories) in Commercial Quantity. The brands covered under the new ruling are Apple, Samsung and Google Pixel, the new ruling said.

The directorate stated that the existing Valuation Ruling was more than one and a half years old and the Customs values determined therein were no longer reflective of the international market conditions. In addition, several other models of iPhone andother smartphones required inclusion.

READ MORE: Apple brand I-phones: New customs values fixed on 187 different models

Furthermore, certain older models listed in the existing ruling had reached their End of Life (EOL) and, therefore, warranted appropriate consideration for depreciation.

Accordingly, in pursuance of a comprehensive analysis of import data prevailing market trends, and the observed variance between international market prices and declared Customs values, an exercise for the re-determination of Customs values of the subject goods was initiated under Sections 25 and 25A of the Customs Act, 1969, the directorate added.

The customs value of the mobile phones has been determined which shall be the value for assessment of duty &taxes, when imported in commercial quantity, it said.

The new customs values shall be applicable irrespective of any specific grade or condition of the used mobile phones mentioned.

One of the conditions revealed that the old and used Mobile Phones shall have been activated at least six (06) months prior to exportation to Pakistan. The importer shall declare the activation period, which shall be verified by the respective assessing officers of the Collectorate.

In respect of brands and models of old and used mobile phones imported in commercial quantity but not specified the concerned clearance Collectorate is advised to assess the same under sections 25(5) and 25(6) of the Customs Act, 1969.

Multiple meetings for the determination of customs vales were scheduled on aforementioned dates that were attended by the relevant stakeholders. Their viewpoint was heard in detail for determination of customs values of the subject goods under Section 25A of the Customs Act, 1969. They were requested to submit relevant import documents to substantiate their contentions.

For the determination of customs values of subject goods, ninety (90) days’ data was retrieved and the same was thoroughly scrutinized. Market inquiry was conducted and examined in the light of this Directorate’s Office Order 2014 and in terms of Section 25(7) of the Customs Act, 1969.

To determine the transaction value of goods, the valuation methods, provided in Section 25 of the Customs Act, 1969,were applied in sequential order.

The transaction value method as provided in sub-section(l) of Section 25 of the Customs Act, 1969, was found inapplicable as declared values did not correspond to market prices. Therefore, identical goods value method provided in

Section 25(5) was examined the applicability to determine Customs values of subject goods.

However, it was found that the same could not be solely relied upon due to absence of demonstrable evidences of quantities and qualities.

Information available was, hence, found incomplete. Subsequently, similar goods value method provided in Section 25(6) was also examined for applicability to determine Customs values of subject goods.

The import data of Old and Used Mobile Phones for the last 90 days was examined.

However, Declared Values (DV) of both identical and similar goods showed consistent variations. Hence, this method was also found inapplicable. Accordingly, a market inquiry as envisaged under sub- Section (7) of Section 25 of the Customs Act, 1969 was conducted as per procedure laid down under office Order wherein various markets were visited and the actual sale prices of subject goods were acquired. As a result, after adjusting amounts profits, the C&F value was determined under Section 25(7) of the Customs Act. 1969, the directorate added.

Copyright Business Recorder, 2026