PTA tax on a used iPhone 11 Pro Max is about Rs 22,698 on passport and Rs 26,424 on CNIC for a filer. FBR's used-phone ruling 2070/2026 of 21 April 2026 values it at US$211, whatever its storage or condition.
That value is just over the US$200 line. Above the line the regulatory duty, the levy and the CNIC withholding tax all step up, so those few dollars cost more than the sales tax on them.
Just over the US$200 line
Here is the used 11 Pro Max next to a phone valued at exactly US$200:
| Passport | US$200 | 11 Pro Max, US$211 |
|---|---|---|
| Regulatory duty | Rs 6,000 | Rs 8,800 |
| Sales tax 18% | Rs 11,046 | Rs 12,098 |
| Mobile levy | Rs 600 | Rs 1,800 |
| Total | Rs 17,646 | Rs 22,698 |
The 11 Pro Max pays about Rs 5,000 more on passport. On CNIC the gap is about Rs 6,000, because withholding tax also rises from Rs 100 to Rs 970 for a filer.
From US$145 in January
In January 2026, FBR's ruling 2035/2026 valued a used 11 Pro Max at US$145, inside the US$100 to 200 slab. The April ruling lifted it to US$211. At the same exchange rate the passport tax would be Rs 14,905 at the old value, so the change adds close to Rs 8,000.
The July 2026 rates softened this. Regulatory duty in the US$200 to 350 slab fell from Rs 11,000 to Rs 8,800.
What customs uses for an old phone
Ruling 2070/2026 is written for old and used phones, without box or accessories, imported in commercial quantity. It applies whatever the grade or condition, to phones activated at least six months before they were shipped. So a 64GB and a 512GB 11 Pro Max carry the same used value.
For a single phone you bring in yourself, the value on your DIRBS PSID is the one that counts. If it differs from the figure above, pick "Enter value in US$" in the calculator and type it in to see the slab and total.
iPhone 11 Pro Max PTA tax, used and sealed sets
| Value basis | Value | Passport | CNIC, filer | CNIC, non-filer |
|---|---|---|---|---|
| FBR ruling 2070/2026, used | US$211 | Rs 22,698 | Rs 26,424 | Rs 27,394 |
| FBR ruling 1999/2025, new, 64GB | US$508 | Rs 65,156 | Rs 83,687 | Rs 95,187 |
| FBR ruling 1999/2025, new, 256GB | US$578 | Rs 70,000 | Rs 89,500 | Rs 101,000 |
| FBR ruling 1999/2025, new, 256GB Space Grey | US$618 | Rs 72,769 | Rs 92,822 | Rs 104,322 |
| FBR ruling 1999/2025, new, 512GB | US$670 | Rs 76,367 | Rs 97,141 | Rs 108,641 |
At Rs 276.82 per US$ (State Bank of Pakistan rate of 23 October 2026). CNIC figures include 4% additional customs duty.
Ruling 1999/2025 still lists new 11 Pro Max sets: US$508 for 64GB, US$578 for 256GB in silver, gold or midnight green, US$618 for 256GB in space grey, and US$670 for 512GB. Apple stopped selling the 11 Pro Max in 2020, so these rows matter only for a phone still in its box.
Two IMEIs to check
The 11 Pro Max has a nano-SIM slot and an eSIM in most markets, and two nano-SIM slots in sets from mainland China, Hong Kong and Macao. Either way *#06# shows two IMEIs. Text each one to 8484 before you buy. The base model is one slab lower; see the iPhone 11 PTA tax for its figures.
iPhone 11 Pro Max PTA tax questions
How much PTA tax on iPhone 11 Pro Max?
About Rs 22,698 on passport and Rs 26,424 on CNIC for a filer, at FBR's used value of US$211 and Rs 276.82 to the dollar. A non-filer on CNIC pays about Rs 27,394.
What is iPhone 11 Pro Max PTA tax on passport?
Rs 8,800 regulatory duty, Rs 12,098 sales tax at 18% and a Rs 1,800 mobile levy, a total of Rs 22,698. Passport registration has no withholding tax and no additional customs duty, and it is open for 60 days after arrival.
How is iPhone 11 Pro Max PTA tax calculated on CNIC?
Customs value of Rs 58,409, plus Rs 8,800 regulatory duty and Rs 2,336 additional customs duty at 4%. Sales tax is 18% of that sum, Rs 12,518. Add Rs 970 withholding tax and the Rs 1,800 levy for Rs 26,424.
Is PTA tax the same for a 64GB and a 512GB iPhone 11 Pro Max?
For a used phone, yes. The used-phone ruling gives one value, US$211, for every storage size and colour. Only a sealed phone uses the separate new values, which run from US$508 to US$670.
Worked at Rs 276.82 to the US dollar (State Bank, 23 October 2026) and the duty and tax rates in force from 1 July 2026. The PSID from DIRBS is the amount you pay.
Last reviewed 26 October 2026. Results are estimates; official notices always take precedence.