FBR Valuation Ruling for Used Phones in Pakistan 2026

You might have also seen this news on social media or on TV: FBR reduced the tax on old used phones. And you probably felt happy, thinking that now you can finally upgrade to another phone, or register the unregistered phone you have been using for years.

There is a reason this news made so many people happy.

In Pakistan, a lot of people use old phones without registering them. This is because the PTA tax was so high that they decided paying that much was not worth it. So they kept using the phone without a SIM, on Wi-Fi only, for years, just to avoid the heavy tax.

Then in January 2026, the government suddenly announced a new FBR ruling. It said the tax on old used phones was being reduced. And the reduction was not small. The value of some old phones dropped very low. For example, an old iPhone SE was given a customs value of just $25. At today's rate of around Rs 278 to a dollar, that is close to Rs 7,000 as a base value, which is tiny compared to what these phones were taxed at before.

People became very excited. Finally, registering an old phone looked possible. And some people did register their phones during this time. But this low tax lasted only for a short period.

Then in April 2026, another FBR ruling came, and it raised the tax back up again. This April ruling is still the one that applies today. So the low tax is gone, and the April rates are what you pay now.

There is one more surprising thing about the April ruling. You would expect the most expensive phones to have the biggest increase. But it happened the other way. Older and cheaper phones went up the most. Some old Google Pixel models went up by almost 194 percent. Older Samsung phones went up by around 140 percent. But the flagship iPhone 15 Pro Max went up by less than 10 percent, and a few models did not change at all.

So what exactly is this April ruling, how much did the tax change for your phone, and how do you check the real amount before you buy or register? That is what the rest of this guide explains. If you just want a quick figure for your own phone, you can use our PTA tax calculator for an estimate first.

Who Actually Decides the Tax on Your Used Phone?

The tax is not based on what you paid for the phone.

When you buy a used phone, you might pay Rs 40,000, or Rs 80,000, or any amount. The government does not look at that price. Instead, FBR, the Federal Board of Revenue, has its own fixed value for each phone model. This is called the customs value.

So there are two prices here. One is the price you pay the seller. The other is the customs value that FBR has set for that model. Your tax is worked out from the FBR customs value, not from the price you paid.

PTA runs the system called DIRBS, where you register your phone and see the final amount. But PTA does not set the tax on its own. It uses the FBR customs value to calculate what you owe. This is the key point of the whole guide. When FBR changes the customs value, your tax changes with it. And in 2026, FBR changed it two times.

What Is a Valuation Ruling?

FBR does not announce a new value for phones every day. It publishes them together in one official document. That document is called a valuation ruling.

Think of it as a price list. Not the market price, but FBR's own list of how much each used phone model is worth for tax purposes. Every model on the list gets a value in US dollars. When DIRBS calculates your tax, it takes the value for your model from this list, converts it into rupees at the current exchange rate, and adds the duties on top.

So when people say the ruling changed, they mean FBR published a new list with new values. That is what happened in January 2026, and again in April 2026. Two lists, a few months apart, with different numbers on them.

The January 2026 Ruling: When the Tax Came Down

On 16 January 2026, FBR published Valuation Ruling 2035/2026. It set customs values for 62 used phone models across Apple, Samsung, Google Pixel, and OnePlus, and it replaced the older list from 2024.

The values on this January list were low, especially for older iPhones. This is the ruling that made people happy. Older iPhones suddenly looked cheap to register. An old iPhone SE was valued at just $25. For a few months, from January to April, this was real. Anyone who registered a used phone in that window paid the lower amount, and some people used this chance to finally bring their old phones into the system.

But a phone did not get these low values just for being second hand. To count as a used phone under this ruling, it had to meet some conditions. The phone had to be activated and in use for at least six months before it was sent to Pakistan. It had to come without its original box. It had to come without accessories like the charger and cable. And these values were written for phones brought in commercial quantity, meaning an importer bringing many units at once.

The most important thing to remember is that this January list is no longer in use. Any tax figure you find from early 2026 is based on a list that has been cancelled. The next section explains what replaced it.

The April 2026 Ruling: When the Tax Went Back Up

On 22 April 2026, FBR published another valuation ruling, numbered 2070/2026. This new list replaced the January list completely. You can open the official document here: FBR Valuation Ruling 2070/2026.

This is the ruling that applies today. The January list is finished. When you register a used phone now, DIRBS uses the April values.

The April list raised many of the values back up. So the tax that had come down in January went up again in April. But the increase was not the same for every phone. This is where it gets interesting.

You would expect the newest and most expensive phones to have the biggest increase. It happened the other way around. The sharpest jumps landed on older and cheaper phones. Some old Google Pixel models went up by almost 194 percent. Older premium Samsung phones went up by around 140 percent. The flagship Galaxy S23 Ultra, on the other hand, went up by only about 20 percent. Among iPhones, the older iPhone SE 2 jumped by 108 percent, while the flagship iPhone 15 Pro Max rose by less than 10 percent. The iPhone XS Max and iPhone SE 3 did not change at all.

The reason for this pattern is simple. The January ruling had set the values of older, cheaper phones very low. The April ruling pulled those low values back up to match the rest of the market, so the phones that had dropped the most in January were the ones that rose the most in April.

Model by Model: January Value vs April Value

Here are real examples from the two official rulings, so you can see the change for yourself. These are the FBR customs values in US dollars, not your final tax in rupees.

Look at the Samsung Galaxy S23. Its value went from $140 to $250. That is a big jump, and it means the tax on a used S23 today is much higher than it was in January. This is exactly why one person says the used phone tax went down while another says it went up. They simply checked in different months.

Which Ruling Applies Right Now?

The April 2026 ruling. Only the April one.

If you are working out the tax on a used phone today, use the April values. Ignore any figure based on the January list, even if it looks official, because FBR itself cancelled that list. The moment the April ruling came out, the January numbers stopped being valid.

This is why you should be careful with old screenshots and old articles. A screenshot from February 2026 shows a low, happy number, but that number does not apply anymore. A seller might even show you an old figure to make the phone look cheaper to register. Do not rely on it. The real amount is the one DIRBS shows you today, based on the April list.

How the FBR Value Becomes the Tax You Pay

Here is the full process in order, so you can see how a dollar value on a list becomes a rupee amount at the bank.

• FBR sets the customs value for your phone model. Today this comes from the April 2026 ruling.
• Duties and taxes are added on top of that value, and the dollar figure is converted into rupees at the current exchange rate.
• DIRBS shows you the final payable amount. That is the real number for your phone, called a PSID.

One thing confuses many people. Two people with the exact same phone can sometimes see slightly different amounts. This is normal. It can happen because one registered with a CNIC and the other with a passport, because the exchange rate moved between the two days, or because of a small difference in how the phone was assessed. The model is the same, but the final rupee figure is not always identical to the last rupee.

Which Phones Count as Used Under This Ruling?

Not every second hand phone automatically gets the used phone value. The valuation ruling has specific conditions, and it helps to know them so you are not surprised at registration.

Activated at least six months ago

The phone must have been switched on and in use for at least six months before it was sent to Pakistan. A phone activated last week does not count as an old used phone under this rule.

No original box

The used phone values apply to phones brought in without their retail box. A sealed, boxed phone is treated differently, closer to a new phone.

No accessories

Along with no box, this means no charger, no cable, no earphones in the package. Just the phone itself.

Brought in commercial quantity

These values are written for phones imported in bulk by a trader, not for one single phone in your pocket. This is worth knowing so you understand where these customs values come from in the first place. If you are an overseas Pakistani bringing one personal phone home, your case may be handled differently, so check your own device on DIRBS rather than assuming.

How to Check the Real Tax for Your Own Phone

The values in this guide are examples to help you understand the change. They are not a promise of your exact tax. For your own phone, here is how to get the real number.

• Go to the official DIRBS system at dirbs.pta.gov.pk and enter your IMEI. This is where the government shows your actual payable amount.
• Match your model against the latest FBR ruling, which is the April 2026 one, to see the customs value it is based on.
• Use our PTA tax calculator for a quick estimate before you go through the full DIRBS process.
• If you are buying a used phone, check the registration tax first, then decide. Do not pay the seller and check the tax later.

What to Keep in Mind Before Buying a Used Imported Phone

A few simple habits will save you from a surprise at registration.

Do not trust old screenshots of tax figures. If it is from early 2026, it is based on the cancelled January list. Ask the seller which values they are quoting, and if they show you a low number, check whether it is from the old ruling. Confirm the registration status before you pay, because a phone that is already blocked is a different situation, and you should know that before money changes hands. Keep some room in your budget, because the April ruling raised values and the tax may be higher than you first expected. And check everything on the official source: DIRBS for your amount, and the FBR ruling for the model value.

For older Apple phones, the iPhone 12 Pro Max PTA approved price guide breaks the numbers down in detail. For a popular used Samsung, the Samsung Galaxy S23 PTA tax guide covers the S23, S23+, and S23 Ultra.

Frequently Asked Questions