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iPhone 12 Pro PTA Tax

PTA tax on a used or new iPhone 12 Pro for 2026-27, on passport or CNIC, set against the iPhone 12 and 12 Pro Max.

FBR assesses the value when you apply. Pick the basis that matches your phone.

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Rsper US$

Default: State Bank of Pakistan rate of 23 October 2026. FBR applies its own rate on the day the PSID is made.

Dial *#06# to see it. We only check the last digit; nothing is sent anywhere.

iPhone 12 Pro: PTA taxPassport, US$200 to 350
Total duty and taxes
23,246Rs
Customs valueUS$222 × 276.82 = Rs 61,454
Regulatory duty (fixed for this slab)8,800
Sales tax 18% on Rs 70,25412,646
Withholding income tax (not charged on passport)0
Mobile phone levy1,800
Total23,246

On CNIC (filer, with additional customs duty) the same phone would be Rs 27,116.

Value used: FBR ruling 2070/2026, used.

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.

ItemPassportCNIC (filer)
Customs valueRs 61,454Rs 61,454
Regulatory dutyRs 8,800Rs 8,800
Additional customs duty 4%Nil (baggage)Rs 2,458
Sales tax 18%Rs 12,646Rs 13,088
Withholding income taxNilRs 970
Mobile levyRs 1,800Rs 1,800
TotalRs 23,246Rs 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 basisValuePassportCNIC, filerCNIC, non-filer
FBR ruling 2070/2026, usedUS$222Rs 23,246Rs 27,116Rs 28,086
FBR ruling 1999/2025, new, 128GBUS$560Rs 68,755Rs 88,006Rs 99,506
FBR ruling 1999/2025, new, 256GBUS$616Rs 72,630Rs 92,657Rs 104,157
FBR ruling 1999/2025, new, 512GBUS$727Rs 88,312Rs 109,875Rs 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.

Sources: Used values: FBR Valuation Ruling 2070/2026 of 21 April 2026 (iPhone 12 Pro US$222; iPhone 12 US$156; iPhone 12 Pro Max US$274), replacing Ruling 2035/2026 of 16 January 2026 (12 Pro US$155). New values: Valuation Ruling 1999/2025 of 23 April 2025 (12 Pro 128GB US$560, 256GB US$616, 512GB US$727, four colours each). Rates for 2026-27: SRO 1064(I)/2026 (regulatory duty) and SRO 1063(I)/2026 (additional customs duty) of 30 June 2026; Sales Tax Act 1990, section 2(46) and Ninth Schedule; Income Tax Ordinance 2001, section 148, per FBR's withholding rate card to 30 June 2026; mobile levy from Finance Act 2022. Registration rules: FBR Customs General Order 01 of 2024. SIM layout from Apple's iPhone 12 Pro technical specifications.

Last reviewed 26 October 2026. Results are estimates; official notices always take precedence.