PTA tax on a used iPhone 12 Pro is about Rs 23,246 on passport and Rs 27,116 on CNIC for a filer. Both figures use US$222, FBR's value in its used-phone ruling 2070/2026 of 21 April 2026.
The three iPhone 12 models fall into two slabs. The base 12 sits in the US$100 to 200 slab. The 12 Pro and the 12 Pro Max share the US$200 to 350 slab, so they pay the same fixed amounts.
iPhone 12, 12 Pro and 12 Pro Max side by side
| Used phone | FBR value | Passport | CNIC, filer |
|---|---|---|---|
| iPhone 12 | US$156 | Rs 15,453 | Rs 17,591 |
| iPhone 12 Pro | US$222 | Rs 23,246 | Rs 27,116 |
| iPhone 12 Pro Max | US$274 | Rs 25,837 | Rs 30,387 |
Stepping up from a 12 to a 12 Pro adds about Rs 7,800 on passport. Regulatory duty goes from Rs 6,000 to Rs 8,800 and the levy from Rs 600 to Rs 1,800. From the 12 Pro to the 12 Pro Max adds only about Rs 2,600, all of it sales tax.
See the iPhone 12 PTA tax and the iPhone 12 Pro Max PTA tax for each of those phones.
Used iPhone 12 Pro: each line of the bill
At US$222, FBR's used value.
| Item | Passport | CNIC (filer) |
|---|---|---|
| Customs value | Rs 61,454 | Rs 61,454 |
| Regulatory duty | Rs 8,800 | Rs 8,800 |
| Additional customs duty 4% | Nil (baggage) | Rs 2,458 |
| Sales tax 18% | Rs 12,646 | Rs 13,088 |
| Withholding income tax | Nil | Rs 970 |
| Mobile levy | Rs 1,800 | Rs 1,800 |
| Total | Rs 23,246 | Rs 27,116 |
iPhone 12 Pro, FBR ruling 2070/2026, used at US$222 × Rs 276.82.
On CNIC withholding tax in this slab is Rs 970 for a filer, so the CNIC route adds less than it does on newer phones.
iPhone 12 Pro PTA tax, used and new
| Value basis | Value | Passport | CNIC, filer | CNIC, non-filer |
|---|---|---|---|---|
| FBR ruling 2070/2026, used | US$222 | Rs 23,246 | Rs 27,116 | Rs 28,086 |
| FBR ruling 1999/2025, new, 128GB | US$560 | Rs 68,755 | Rs 88,006 | Rs 99,506 |
| FBR ruling 1999/2025, new, 256GB | US$616 | Rs 72,630 | Rs 92,657 | Rs 104,157 |
| FBR ruling 1999/2025, new, 512GB | US$727 | Rs 88,312 | Rs 109,875 | Rs 121,375 |
At Rs 276.82 per US$ (State Bank of Pakistan rate of 23 October 2026). CNIC figures include 4% additional customs duty.
New values are from Ruling 1999/2025, which lists four colours at the same value for each size: US$560 for 128GB, US$616 for 256GB and US$727 for 512GB. Only the 512GB set is over US$700, so only it pays the Rs 16,000 levy.
Before you buy a used 12 Pro
The 12 Pro has a nano-SIM slot plus eSIM in most markets, and two nano-SIM slots in sets from mainland China, Hong Kong and Macao. Dial *#06# for both IMEIs and send each to 8484. A set that shows as not registered still owes the tax above, paid on a DIRBS PSID under your passport or CNIC. The PTA tax calculator has the full process.
iPhone 12 Pro PTA tax questions
What is iPhone 12 Pro PTA tax on passport?
About Rs 23,246 at FBR's used value of US$222 and Rs 276.82 to the dollar: Rs 8,800 regulatory duty, Rs 12,646 sales tax at 18% and a Rs 1,800 levy. There is no withholding tax on passport, and the route is open for 60 days after arrival.
What is iPhone 12 Pro PTA tax on CNIC?
About Rs 27,116 for a filer and Rs 28,086 for a non-filer. CNIC adds Rs 2,458 additional customs duty and Rs 970 withholding tax, doubled for a non-filer.
Why is the iPhone 12 Pro taxed more than the iPhone 12?
FBR values a used 12 at US$156 and a used 12 Pro at US$222. The Pro is over US$200, so it pays higher fixed duty, levy and withholding tax as well as more sales tax. On passport that is Rs 23,246 against Rs 15,453.
Why did iPhone 12 Pro PTA tax rise in 2026?
FBR's January 2026 ruling valued a used 12 Pro at US$155, in the US$100 to 200 slab. The April ruling raised it to US$222, one slab up. At the same exchange rate that adds close to Rs 8,000 on passport: Rs 15,403 at the old value.
How much PTA tax on a new iPhone 12 Pro?
On passport, about Rs 68,755 for 128GB, Rs 72,630 for 256GB and Rs 88,312 for 512GB, using the new-iPhone ruling 1999/2025. All three are over US$500, so sales tax is 25%.
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.