The Pakistan Telecommunication Authority (PTA) and the Federal Board of Revenue (FBR) have implemented a reduction in taxes and customs valuations on imported mobile phones, resulting in significantly lower prices for popular smartphone models in Pakistan. This update, issued under Valuation Ruling No. 2035 of 2026, revises the duty basis for 62 categories of used phones from top brands such as Apple, Samsung, Google Pixel, and OnePlus, aligning import duties with current global market prices after previous valuations became outdated. Declared customs values now serve as a fixed basis for calculating both duty and PTA taxes regardless of device condition, and importers must declare the first activation date for compliance. As a result, used flagship devices such as the iPhone 15 Pro Max are now valued at roughly US $460, with other models similarly reassessed, potentially translating into price reductions for buyers. The changes aim to simplify import procedures, prevent undervaluation disputes, and make smartphones more affordable for consumers in Pakistan’s competitive market.