Pakistan Introduces New PTA Tax and Customs Values for Used Samsung Galaxy S23 Series

Pakistan’s Federal Board of Revenue (FBR) and Pakistan Telecommunication Authority (PTA) have announced new customs valuation and PTA tax rates for the used Samsung Galaxy S23 series and other older Samsung smartphones. This policy change will take effect soon and is expected to lower the tax burden on many imported devices, aligning costs more closely with global market values and offering relief to consumers and importers.

Why the Change Was Needed

Previously, the customs values and resultant taxes on used imported phones were based on outdated benchmarks that no longer matched current international prices. As a result, devices that have significantly depreciated in value continued to attract high taxes, creating a mismatch that affected consumers, retailers, and businesses.

To correct this, the Directorate General of Customs Valuation in Karachi issued Valuation Ruling No. 2035 of 2026, updating the fixed customs values for 62 types of used mobile phones imported without original packaging or accessories. This update covers major brands, including Samsung, Apple, Google Pixel, and OnePlus.

Customs officials said this update is based on recent market surveys, 90 days of import data, and global pricing trends. Importers must now prove devices were activated at least six months before export to qualify under the new valuation.

New PTA Tax Values for Samsung Galaxy S23 Series

Under the new valuation, the customs values for the Samsung Galaxy S23 lineup have dropped significantly compared to previous years. These are the updated figures according to the latest ruling:

Customs Values (Used Samsung S23 Models)

Samsung Galaxy S23 – $140 (~Rs. 39,120)
Samsung Galaxy S23+ – $160 (~Rs. 44,709)
Samsung Galaxy S23 Ultra – $255 (~Rs. 71,271)

These values are used to calculate the PTA tax, which is proportional to the declared customs value. With these lowered figures, the tax amount consumers pay has dropped sharply compared to older valuation tables.

Estimated Tax Breakdown & Retail Impact

Based on current exchange rates and Pakistan’s tax slabs, the estimated PTA tax payable on these used Samsung S23 models will be much lower than before:

Estimated Taxes on Samsung S23 Series (Approx. Values)

Model	Customs Value (USD)	Est. PTA Tax (CNIC)	Est. Final Retail Price
Galaxy S23	$140	~Rs. 19,200	~Rs. 55,000
Galaxy S23+	$160	~Rs. 20,200	~Rs. 65,000
Galaxy S23 Ultra	$255	~Rs. 29,313	~Rs. 100,000

This means even high-end models like the S23 Ultra, once heavily taxed, may now land at around Rs. 100,000 after import duties and taxes — making them far more affordable for buyers who import used devices.

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Massive Savings Across Other Samsung Models

The new customs values don’t just benefit the S23 series. Older Samsung devices are now placed into much lower tax slabs, resulting in substantial savings for importers and customers alike.

For example:

Samsung S22 Ultra ($160) now falls into a mid-range tax slab — significantly lower than older rates.

Samsung S22+ ($75), S22 ($80), and S21 series ($50-$69) now attract very low taxes.

Older models like Samsung S10 ($25) essentially face minimal PTA taxes.

These changes mean that even flagship or near-flagship devices previously taxed heavily now attract taxes similar to mid-range or entry-level phones. This is a huge advantage for overseas Pakistanis and phone resellers.

Policy Impact: Consumers & Importers

Benefits for Consumers

Lower PTA tax means cheaper used phones.
Popular devices like S23 and S22 series become more accessible.
Encourages legal importation instead of smuggling or dodging taxes.

Benefits for Importers and Retailers

Clearer, market-aligned valuation reduces disputes over under-invoicing.
Businesses can price used inventory fairly.
Helps formalize the used smartphone import market.

Government Goals

The updated valuation aims to:

Curb under-invoicing by ensuring fixed values reflect true market prices.
Improve transparency in customs assessments.
Boost revenue collection with a fair and standardized tax system.

However, imported used devices must meet eligibility criteria, such as being activated at least six months before import. Customs verification of activation periods will be enforced as part of this process.

What This Means for PTA Tax Registration

After customs clearance, buyers who bring or import these devices into Pakistan must complete PTA registration to use mobile networks. This process triggers the PTA tax calculation based on the new customs value. Since the valuation has dropped, the final amount payable through PTA will be lower, especially for devices like the S23 Ultra that previously had high tax rates.

Industry & Market Reactions

Tech industry watchers and local retailers have welcomed these changes, pointing out that older valuation tables were hindering the used phone market in Pakistan. With these updates:

Prices are expected to stabilize.
Demand for older flagship models could rise.
More overseas Pakistanis might import used phones knowing tax amounts are predictable.

Some experts also argue the move will discourage illegal imports and promote transparency in smartphone imports.

Final Word

The new PTA tax and customs valuation update for used Samsung Galaxy S23 series and other smartphones marks a significant shift in Pakistan’s mobile import policy. By aligning tax calculations with real market prices, the government has offered not just tax relief, but also predictability and fairness to consumers, importers, and the tech ecosystem at large.

If this trend continues, Pakistan’s used smartphone market could become more affordable and transparent, encouraging more legitimate imports and reducing black-market activity.

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