The Executive General of Customs Valuation, operating under the Federal Board of Revenue, issued updated customs values for various used or restored mobile phones, including different variants of the Apple iPhone 15, in December 2023.
These revised values were established after a thorough examination of diverse markets to accurately reflect the actual prices of mobile devices within the country.
It’s important to note that these customs values are not applicable to phone import quantities.
According to the new valuation, the Customs value C&F for the Apple iPhone 15 with 128 GB has been set at $825.
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Similarly, the Customs value C&F for the Apple iPhone 15 with 256 GB has been determined at $925.

The directive specifies that mobile phones listed officially will be subject to duty and taxes based on these revised Customs Values.
Additionally, used or restored mobile phones imported by “bonafide passengers.”



















