The Directorate General of Customs Valuation Karachi has set new customs values for the import of 62 types of old and used branded mobile phones. In this regard, Valuation Rolling Number 2035 for 2026 was issued yesterday.
According to sources, the new customs values will apply to the import of old and used mobile phones (without any packaging or accessories) in commercial quantities. The issued rolling includes mobile phones from Apple, Samsung, and Google Pixel.
The Directorate stated that the previous valuation rolling had become over one and a half years old and the customs values fixed at that time no longer reflected the conditions of the international market. In addition, it became necessary to include several new models of iPhones and other smartphones, while some older models had reached their end of life, requiring a reduction in their value.
For these reasons, a comprehensive analysis was conducted of import data, market trends, international prices, and discrepancies with the declared customs values. Following this, under Sections 25 and 25A of the Customs Act 1969, the process of revising customs values for the relevant mobile phones was initiated.
The Directorate clarified that the new customs values will be used for determining duties and taxes on mobile phones imported in commercial quantities, regardless of the specific grade or condition of the phones. Under the new conditions, old and used mobile phones must have been activated at least six months prior to export. Importers must indicate the activation period, which will be verified by the assessing officers of the relevant collectorate.
For mobile phone brands or models not listed in the rolling, the customs value will be determined by the relevant clearance collectorate under Sections 25(5) and 25(6) of the Customs Act 1969.
Several meetings were held with relevant stakeholders to determine customs values, during which their views were heard in detail, and they were instructed to provide import documents. For this purpose, import data from the last 90 days was obtained and carefully reviewed, and market inquiries were also conducted.
The Directorate stated that, due to previously declared values not matching market prices, methods based on transaction value, identical goods, and similar goods were not feasible. Therefore, under Section 25(7), C&F values were determined after adjustment based on market inquiries and actual selling prices.
