PTA tax on a used iPhone 11 Pro is about Rs 15,652 on passport and Rs 17,843 on CNIC for a filer. FBR's used-phone ruling 2070/2026 of 21 April 2026 values it at US$160, in the US$100 to 200 slab.
That is the same slab as the base iPhone 11, and one below the 11 Pro Max. A used 11 Pro Max is valued at US$211 and costs about Rs 7,000 more on passport; see the iPhone 11 Pro Max PTA tax.
Used iPhone 11 Pro: each line of the bill
At US$160, FBR's used value.
| Item | Passport | CNIC (filer) |
|---|---|---|
| Customs value | Rs 44,291 | Rs 44,291 |
| Regulatory duty | Rs 6,000 | Rs 6,000 |
| Additional customs duty 4% | Nil (baggage) | Rs 1,772 |
| Sales tax 18% | Rs 9,052 | Rs 9,371 |
| Withholding income tax | Nil | Rs 100 |
| Mobile levy | Rs 600 | Rs 600 |
| Total | Rs 15,652 | Rs 17,843 |
iPhone 11 Pro, FBR ruling 2070/2026, used at US$160 × Rs 276.82.
Sales tax is 18% of the value plus the duties, so on passport it is charged on Rs 50,291.
Filer or non-filer barely matters
In the US$100 to 200 slab withholding tax is only Rs 100 for a filer. A non-filer pays double, so the CNIC totals are Rs 17,843 and Rs 17,943, just Rs 100 apart.
The bigger saving is the route. Passport has no additional customs duty and no withholding tax, which saves about Rs 2,200 against CNIC. The levy used for this slab is Rs 600, the 2022 figure; if your PSID shows a lower levy, the total falls by the difference.
iPhone 11 Pro PTA tax, used and new
| Value basis | Value | Passport | CNIC, filer | CNIC, non-filer |
|---|---|---|---|---|
| FBR ruling 2070/2026, used | US$160 | Rs 15,652 | Rs 17,843 | Rs 17,943 |
| FBR ruling 1999/2025, new, 64GB | US$462 | Rs 41,180 | Rs 52,217 | Rs 57,217 |
| FBR ruling 1999/2025, new, 256GB | US$531 | Rs 66,748 | Rs 85,598 | Rs 97,098 |
| FBR ruling 1999/2025, new, 512GB | US$623 | Rs 73,115 | Rs 93,237 | Rs 104,737 |
At Rs 276.82 per US$ (State Bank of Pakistan rate of 23 October 2026). CNIC figures include 4% additional customs duty.
New values from Ruling 1999/2025, the same for each colour: US$462 for 64GB, US$531 for 256GB and US$623 for 512GB.
A sealed 64GB against 256GB
The new 64GB set, at US$462, stays under US$500 and pays 18% sales tax with Rs 12,000 duty. The 256GB set, at US$531, is over the line, so sales tax becomes 25% and duty Rs 17,600.
On passport that is Rs 41,180 for 64GB against Rs 66,748 for 256GB, more than Rs 25,000 apart. A used phone does not have this problem: the used ruling gives one value for every storage size.
From US$125 in January
FBR's January 2026 ruling valued a used 11 Pro at US$125. The April ruling raised it to US$160, still inside the same slab, so the passport tax went from Rs 13,908 to Rs 15,652 at the same exchange rate. Dial *#06# before you buy: most 11 Pro sets show two IMEIs, one for the nano-SIM and one for the eSIM. Check each by SMS to 8484.
iPhone 11 Pro PTA tax questions
How much is iPhone 11 Pro PTA tax in Pakistan?
About Rs 15,652 on passport and Rs 17,843 on CNIC for a filer, at FBR's used value of US$160 and Rs 276.82 to the dollar.
What is iPhone 11 Pro PTA tax on passport?
Rs 6,000 regulatory duty, Rs 9,052 sales tax at 18% and a Rs 600 levy, for Rs 15,652. You must register within 60 days of arriving in Pakistan to use the passport route.
How much more is the iPhone 11 Pro than the iPhone 11?
Both are in the US$100 to 200 slab, so the fixed amounts are the same and only the sales tax differs. A used 11 is valued at US$133 and pays Rs 14,307 on passport, against Rs 15,652 for the 11 Pro.
Does a new iPhone 11 Pro cost more to register?
Yes. FBR's new-iPhone ruling values a sealed 64GB set at US$462, so the passport tax is Rs 41,180. The 512GB set at US$623 is Rs 73,115.
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 levy for the US$100 to 200 slab is the 2022 figure. The PSID from DIRBS is the amount you pay.
Last reviewed 26 October 2026. Results are estimates; official notices always take precedence.