KARACHI, April 22, 2026 — The Federal Board of Revenue (FBR) has notified revised customs values for old and used imported mobile phones, aiming to align duty assessment with prevailing international market trends and address stakeholder concerns. The Directorate General of Customs Valuation issued Valuation Ruling No. 2070/2026, superseding the earlier Valuation Ruling No. 2035/2026 dated January 16, 2026. The updated ruling covers a wide range of popular brands including Apple, Samsung, Google Pixel and OnePlus, and will be used to determine duties and taxes at the import stage for commercial consignments. Background and Revision Process The previous valuation ruling was challenged by both manufacturers and importers under Section 25D of the Customs Act, 1969. The Director General, through an order dated April 3, 2026, rescinded the earlier ruling, directing authorities to reconsider valuation methods, including the use of similar goods data and international auction prices. Following consultations with stakeholders and a fresh market inquiry, the customs values were re-determined under Section 25(7) of the Customs Act after transaction and comparable value methods were found inapplicable due to inconsistent declared values. Key Changes in Customs Values The revised ruling reflects noticeable adjustments across most smartphone models, particularly high-end devices. Comparative Table of Selected Models (US$/Piece) Brand Model Old Value (2035/2026) New Value (2070/2026) Change Apple iPhone 15 Pro Max 460 505 +45 Apple iPhone 15 Pro 390 472 +82 Apple iPhone 14…