$BTC latest Pakistan news Reduced Used Phone Tax: Recent 2026 revisions slashed taxes on used phones by 32% to 81%, specifically for Apple and Samsung models.
Assessment Basis: Taxes are based on the Customs Assessed Value, not necessarily the purchase price. For example, a used iPhone 15 is valued at $310, and an iPhone 14 at $210.
Key Tax Components:
Sales Tax: 18%.
Withholding Tax: Applicable based on the value of the device.
Regulatory Duty: Varies based on the phone's model and value.
Device Eligibility: Used phones must be activated at least six months prior to import to qualify under the new, lower valuation rules.

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