For a used iPhone 12 Pro Max, PTA tax is about Rs 25,841 on passport and Rs 30,393 on CNIC for a filer. Both use US$274, FBR's value in its used-phone ruling 2070/2026 of 21 April 2026.
At this value the two routes are closer than on newer phones. CNIC adds about Rs 4,500, because the US$200 to 350 slab has only Rs 970 withholding tax. On a new 512GB set the gap is over Rs 20,000.
Passport against CNIC for a used 12 Pro Max
At FBR's used value of US$274.
| Item | Passport | CNIC (filer) |
|---|---|---|
| Customs value | Rs 75,873 | Rs 75,873 |
| Regulatory duty | Rs 8,800 | Rs 8,800 |
| Additional customs duty 4% | Nil (baggage) | Rs 3,035 |
| Sales tax 18% | Rs 15,241 | Rs 15,788 |
| Withholding income tax | Nil | Rs 970 |
| Mobile levy | Rs 1,800 | Rs 1,800 |
| Total | Rs 25,841 | Rs 30,393 |
iPhone 12 Pro Max, FBR ruling 2070/2026, used at US$274 × Rs 276.91.
Passport registration is excluded from additional customs duty because it counts as baggage, and it carries no withholding tax.
When CNIC is the only route
Passport registration is open only to someone who brings the phone into Pakistan and registers it within 60 days of arrival. A 12 Pro Max bought here unregistered, or one sent by a relative, goes on CNIC.
Being a filer matters less here than on a newer iPhone. A non-filer pays double withholding tax, Rs 1,940 instead of Rs 970, so the CNIC total is Rs 31,363. A used 13 Pro Max is one slab higher, so a non-filer there pays Rs 5,000 more than a filer; see the iPhone 13 Pro Max PTA tax.
iPhone 12 Pro Max PTA tax: used and new
| Value basis | Value | Passport | CNIC, filer | CNIC, non-filer |
|---|---|---|---|---|
| FBR ruling 2070/2026, used | US$274 | Rs 25,841 | Rs 30,393 | Rs 31,363 |
| FBR ruling 1999/2025, new, 128GB | US$616 | Rs 72,644 | Rs 92,673 | Rs 104,173 |
| FBR ruling 1999/2025, new, 256GB | US$671 | Rs 76,452 | Rs 97,242 | Rs 108,742 |
| FBR ruling 1999/2025, new, 512GB | US$783 | Rs 92,205 | Rs 114,546 | Rs 126,046 |
At Rs 276.91 per US$ (State Bank of Pakistan rate of 16 October 2026). CNIC figures include 4% additional customs duty.
New values are from Ruling 1999/2025: US$616 for 128GB, US$671 for 256GB and US$783 for 512GB. The ruling lists each colour separately, but all four colours share the same value at each storage size.
The used value has climbed back
FBR cut the used 12 Pro Max to US$215 in January 2026 and raised it to US$274 in April. Both values sit in the same slab, so the change only added sales tax: about Rs 3,000 on passport at today's rates, from Rs 22,900 to Rs 25,841.
A new set is a different matter. The 128GB and 256GB sets fall in the US$500 to 700 slab, while 512GB, at US$783, is above US$700 and pays Rs 92,205 on passport.
IMEI check on a 12 Pro Max
The 12 Pro Max has a nano-SIM slot plus eSIM in most markets, so *#06# shows two IMEIs. Send each to 8484 or check it on PTA's DIRBS website. Then apply for registration in DIRBS with your passport or CNIC and pay the PSID. The PTA tax calculator covers the whole process.
iPhone 12 Pro Max PTA tax questions
How much PTA tax on iPhone 12 Pro Max on passport?
About Rs 25,841 at FBR's used value of US$274: Rs 8,800 regulatory duty, Rs 15,241 sales tax at 18% and a Rs 1,800 levy. A new 128GB set valued at US$616 is about Rs 72,644.
How much PTA tax on iPhone 12 Pro Max on CNIC?
About Rs 30,393 for a filer and Rs 31,363 for a non-filer at the used value. The extra over passport is Rs 3,035 additional customs duty, a little more sales tax, and withholding tax.
Does the colour of an iPhone 12 Pro Max change the PTA tax?
No. FBR's new-iPhone ruling lists each colour as its own line, but all four colours have the same value at each storage size. The used-phone ruling gives one value for the model whatever the colour or storage.
Is it worth registering a 12 Pro Max on passport rather than CNIC?
If you qualify, yes, but the saving is smaller than on newer phones: Rs 30,393 on CNIC against Rs 25,841 on passport at the used value. The passport route only works within 60 days of arrival.
Rupee totals follow Rs 276.91 to the US dollar (State Bank, 16 October 2026) and the 2026-27 rates. Customs may assess a phone carried in by a traveller at another value. The DIRBS PSID is the amount due.
Last reviewed 19 October 2026. Results are estimates; official notices always take precedence.