The Directorate General of Customs Valuation, Karachi, has issued a new customs valuation ruling—Valuation Ruling No. 1909 of 2025—to revise the customs values for 187 different models of Apple iPhones. This includes the latest iPhone 16 series, along with older models like the iPhone 15, 14, 13, 12, and 11.
The new ruling was released on Friday after comprehensive consultations with stakeholders and an analysis of international market trends. It replaces a previous valuation that had become outdated, being more than a year old, and no longer reflective of current global pricing.
Focus on New Models and Depreciation of Older Phones
The customs values for 16 different variants of the iPhone 16 have now been formally included. The prices for the iPhone 16 models start at approximately Rs186,000 (for a 128GB model) and can reach up to Rs412,549 for the 1TB iPhone 16 Pro Max.
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In addition to updating the values for the latest models, the ruling introduces depreciation allowances for older iPhone models that have reached their End of Life (EOL). Depreciation was necessary to align the customs values of these phones with their reduced market worth and ensure fairness in tax assessment.
Stakeholder Consultations
The move followed requests from the Collectorate of Customs (Airport), Islamabad, and multiple representations from importers and stakeholders, urging the Directorate to revise the valuation in view of changing market conditions.
To ensure a fair revision, the Directorate carried out an extensive valuation process. This included:
- Analyzing 90 days of import data.
- Reviewing declared import values and global market prices.
- Holding multiple meetings with industry stakeholders.
- Requesting import documents and pricing evidence from participants.
The valuation process was conducted under the provisions of Sections 25 and 25A of the Customs Act, 1969, which govern customs value assessments in Pakistan.
Customs Values in Dollar Terms
According to the new ruling, the customs values of the iPhone 16 models now range between US$591 to US$1469 per piece, depending on the model. This price range aligns the import duty calculations with the international retail values, preventing under-invoicing and revenue loss. The values have been formally listed in Annexure-I, a detailed five-page document attached to the Valuation Ruling, covering all 187 iPhone models.
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This revision is expected to impact the import prices of iPhones significantly in Pakistan. Importers will now have to pay duties and taxes based on the updated customs values, possibly affecting retail prices for consumers as well. The Directorate emphasized that the update is aimed at streamlining import procedures, ensuring transparency, and aligning Pakistan’s customs system with global pricing trends for mobile phones.