The Federal Board of Revenue (FBR) has issued updated customs valuation for Apple iPhones, which will be used to determine applicable duties and taxes upon import.
The new values are detailed in Valuation Ruling No. 1999/2025, issued by the Directorate General of Customs Valuation, Karachi, an arm of the FBR, on April 23, 2025. This ruling supersedes Valuation Ruling No. 1834/2023, dated December 6, 2023, specifically concerning new iPhone Apple mobile phones.
According to the directorate, the revised ruling provides a comprehensive update of customs values, including those for the latest iPhone 16 series. It also incorporates depreciation adjustments for older models, some of which have reached their End of Life (EOL). These adjustments were made after extensive consultations with stakeholders, analysis of 90 days of import data, and in-market surveys.
Revised Customs Values (C&F USD per unit)
The updated ruling provides specific customs values for a wide range of iPhone models. Key valuations include:
iPhone 16 Series:
- iPhone 16 128GB: $666
- iPhone 16 256GB: $764
- iPhone 16 512GB: $955
- iPhone 16e 128GB: $591
- iPhone 16e 256GB: $688
- iPhone 16e 512GB: $890
- iPhone 16 Plus 128GB: $764
- iPhone 16 Plus 256GB: $868
- iPhone 16 Plus 512GB: $1,050
- iPhone 16 Pro 128GB: $878
- iPhone 16 Pro 256GB: $977
- iPhone 16 Pro 512GB: $1,178
- iPhone 16 Pro 1TB: $1,379
- iPhone 16 Pro Max 256GB: $1,070
- iPhone 16 Pro Max 512GB: $1,278
- iPhone 16 Pro Max 1TB: $1,469
Select Older Models:
- iPhone 15 128GB: $600
- iPhone 15 Pro Max 1TB: $1,320
- iPhone 14 Pro Max 256GB: $891
- iPhone 13 Pro Max 512GB: $837
- iPhone 12 Pro Max 512GB: $783
- iPhone 11 128GB: $346
- iPhone X 64GB Space Grey: $347
- iPhone 8 64GB: $239
- iPhone SE 64GB: $205
In total, the new valuation ruling encompasses 187 unique Apple iPhone models and variants, covering devices from the latest premium flagships to older models that may still be imported in limited quantities.
Implementation and Compliance
This ruling underscores the Customs Department’s commitment to aligning import duties with realistic market values, thereby promoting transparency and proper documentation in international trade.
The updated valuation is effective immediately and will remain in force until it is revised or rescinded in accordance with Section 25A(4) of the Customs Act, 1969.
Importers whose invoice values for iPhones are higher than the values specified in this ruling will be assessed based on their higher declared value. Customs officials have been directed to strictly implement the new ruling and report any deviations or anomalies to the Directorate promptly.
