iPhone XS and XS Max PTA Tax in Pakistan 2026

The iPhone XS came out in 2018. You cannot buy a new one from a shop anymore. Every iPhone XS and iPhone XS Max sold in Pakistan today is a used phone, either brought in from abroad or bought from someone locally.

That changes the tax. FBR keeps a separate list of customs values for used phones, and the values on that list are much lower than what a new phone carries. The iPhone XS and XS Max both sit near the bottom of that list, so the amount you pay to register one is small compared to a current iPhone.

This guide gives you the current iPhone XS Max PTA tax and the figure for the standard XS, explains where those numbers come from, and tells you what to check before you buy one.

iPhone XS Max PTA Tax and iPhone XS PTA Tax at a Glance

Here are the estimated registration amounts for both models. If you are looking specifically for the iPhone XS Max PTA tax, it is the second row. The customs value column is the figure FBR has assigned to each phone, and it is what the tax is calculated from.

Both models come out at the same amount even though the XS Max is valued higher. The reason is explained in the next section.

How the PTA Tax on an iPhone XS Is Worked Out

The tax is not based on what you paid the seller. It is based on a value that FBR assigns to each model, and that value is published in a document called a valuation ruling.

The ruling in force right now is Valuation Ruling 2040/2026, issued on 11 April 2026. It lists used phone models along with the customs value of each one in US dollars. You can open the official document on the FBR website and see the models listed there.

Under this ruling the iPhone XS is valued at USD 75 and the iPhone XS Max at USD 95.

Once FBR has that dollar value, the tax is applied according to the value bracket the phone falls into. Both the XS and the XS Max fall inside the USD 30 to USD 100 bracket, which is why the amount comes out the same for both.

An 18 percent sales tax is added on top of the base amount in the table above. For the iPhone XS and XS Max that brings the CNIC figure to roughly PKR 5,101 and the passport figure to roughly PKR 3,776.

Storage size does not change anything. FBR assigns one value to the model, not to each storage option, so a 64GB iPhone XS and a 512GB iPhone XS pay the same amount.

Why the iPhone XS Falls in a Low Tax Bracket

FBR treats new phones and used phones differently. New phones are assessed on their retail value. Used phones are assessed on a separate list that gets revised as models get older and their market value drops.

The iPhone XS is now seven years old. On the April 2026 used phone list it sits at USD 75, and the XS Max at USD 95. Both land in the second lowest bracket on the tax table.

This is why registering an iPhone XS costs a fraction of what registering a current iPhone costs. For a phone one generation newer, the iPhone 11 PTA approved price works out higher because that model carries a customs value of USD 133, which pushes it into the next bracket up.

PTA Tax on Each iPhone XS Model

iPhone XS

The iPhone XS has a 5.8 inch screen and came in 64GB, 256GB and 512GB. FBR values it at USD 75.

All three storage options pay the same. If a seller tells you the 512GB unit costs more to register, that is not how FBR assesses it.

iPhone XS Max

The iPhone XS Max has a 6.5 inch screen and came in the same three storage sizes. FBR values it at USD 95, which is USD 20 higher than the XS. That higher value is what most people are checking when they look up the iPhone XS Max PTA tax, so it is worth seeing how it lands on the table below.

The XS Max is valued higher than the XS, but both stay inside the same bracket, so the pta tax on iPhone XS Max works out the same as the standard XS.

What Counts as a Used iPhone XS

The valuation ruling has conditions attached to it. A phone is assessed on the used phone list only if it meets them.

Activated at least six months before it was sent to Pakistan. The importer has to declare the activation period and customs officers verify it. A phone activated a few weeks ago does not count as used under this rule.

Brought in without the retail box. These values apply to phones imported without their packaging. A sealed boxed phone is assessed differently.

Brought in without accessories. No charger, no cable, no earphones. Just the handset on its own.

Imported in commercial quantity. The list is written for traders bringing phones in bulk, not for one phone in a traveller's bag.

If you are an overseas Pakistani carrying one personal phone home, your case may be handled differently at the counter, so check your own device on DIRBS rather than assuming. The full conditions and the model list are covered in our guide to FBR customs values for used phones.

Dual SIM and eSIM on the iPhone XS

The iPhone XS and XS Max were the first iPhones that could use two numbers at once, one physical SIM and one eSIM.

PTA registration applies to the device, not to the number of SIMs it can hold. You pay once for the phone. Having an eSIM does not add a second charge, and there is no separate iPhone XS Max PTA tax single sim rate.

What you do need to get right is the IMEI. Dial *#06# on the phone and it will show you the IMEI numbers stored on the device. Use the numbers exactly as they appear when you register, so the record matches your handset.

Once the device shows as compliant, you can get an eSIM from your mobile operator and use it normally.

iPhone XS Price in Pakistan and Total Cost

The iPhone XS and XS Max are only sold on the used market now, and prices move a lot with condition, battery health and storage. Because of that, the sensible way to think about cost is phone price plus registration, rather than one fixed number.

A PTA approved unit is priced higher than a non approved one because the seller has already paid the registration. That gap should roughly match the tax amount. Since registration on these models is a few thousand rupees, a very large price gap between an approved and a non approved iPhone XS is worth asking about before you agree to it.

Should You Buy an iPhone XS in 2026

If you are bringing one from abroad

The registration cost on this model is low, so the thing to plan for is timing rather than money. Register within the allowed window or the phone stops working with local SIMs. Check the IMEI on DIRBS before you travel so you already know the status of the device you are carrying.

If you are buying from the local used market

Check the registration status before you hand over any money. Ask the seller for the IMEI, run it through DIRBS yourself, and see what comes back.

If it shows as already registered, the tax has been paid and you owe nothing more. If it shows as not registered, you will have to register it yourself, so take that into account when you agree a price.

Do not pay first and check afterwards. Once the money is gone, a blocked phone becomes your problem to solve. For the model that came just before this one, the iPhone X registration cost in Pakistan is worth a look, since it sits in the same bracket at a customs value of USD 70.

How to Register Your iPhone XS with PTA

• Dial *#06# on the phone to see the IMEI. Write it down.
• Go to the DIRBS portal and enter the IMEI to check the current status of the device.
• If the phone needs registering, create an account on the portal and start a new registration request.
• Enter your CNIC or passport details along with the device information. The system generates a PSID showing the exact amount due.
• Pay the PSID through your bank app, JazzCash, EasyPaisa, or at a bank branch.
• Check the status on DIRBS again after a day or two to confirm the device has been cleared.

You have 60 days from first use with a local SIM before an unregistered phone is blocked. Overseas Pakistanis and foreign visitors can register one device for temporary use for 120 days from the date of arrival.

If you want every checking method explained step by step, read our guide on how to check PTA tax on any phone.

Frequently Asked Questions