PTA tax on a used iPhone 12 is about Rs 15,456 on passport and Rs 17,595 on CNIC for a filer. FBR's used-phone ruling 2070/2026 values it at US$156, which is in the US$100 to 200 slab.
The fixed amounts in this slab are small: Rs 6,000 regulatory duty and Rs 100 withholding tax on CNIC. Most of the bill is the 18% sales tax.
Used iPhone 12: what each part costs
At US$156, FBR's used value.
| Item | Passport | CNIC (filer) |
|---|---|---|
| Customs value | Rs 43,198 | Rs 43,198 |
| Regulatory duty | Rs 6,000 | Rs 6,000 |
| Additional customs duty 4% | Nil (baggage) | Rs 1,728 |
| Sales tax 18% | Rs 8,856 | Rs 9,167 |
| Withholding income tax | Nil | Rs 100 |
| Mobile levy | Rs 600 | Rs 600 |
| Total | Rs 15,456 | Rs 17,595 |
iPhone 12, FBR ruling 2070/2026, used at US$156 × Rs 276.91.
Sales tax is charged on the value plus the regulatory duty, so on passport it is 18% of Rs 49,198.
The levy in this slab
The calculator uses a Rs 600 mobile levy for phones worth US$100 to 200, the figure set in 2022. The 2026-27 budget proposed a cut for this slab. If your PSID shows a lower levy, the total falls by the difference.
Filer status hardly matters for a used iPhone 12. Withholding tax is Rs 100 for a filer and Rs 200 for a non-filer, so the CNIC totals are Rs 17,595 and Rs 17,695.
iPhone 12 PTA tax: used and new
| Value basis | Value | Passport | CNIC, filer | CNIC, non-filer |
|---|---|---|---|---|
| FBR ruling 2070/2026, used | US$156 | Rs 15,456 | Rs 17,595 | Rs 17,695 |
| FBR ruling 1999/2025, new, 64GB | US$449 | Rs 40,540 | Rs 51,408 | Rs 56,408 |
| FBR ruling 1999/2025, new, 128GB | US$476 | Rs 41,886 | Rs 53,107 | Rs 58,107 |
| FBR ruling 1999/2025, new, 256GB | US$532 | Rs 66,829 | Rs 85,695 | Rs 97,195 |
At Rs 276.91 per US$ (State Bank of Pakistan rate of 16 October 2026). CNIC figures include 4% additional customs duty.
New values are from Ruling 1999/2025: US$449 for 64GB, US$476 for 128GB and US$532 for 256GB. The ruling lists all five colours separately, at the same value for each storage size.
New 256GB sets cross US$500
A new 64GB or 128GB iPhone 12 falls in the US$350 to 500 slab. The 256GB set, at US$532, is over US$500, so it pays 25% sales tax and Rs 17,600 duty. On passport that is Rs 66,829 against Rs 41,886 for 128GB, more than Rs 24,000 apart.
The used value rose from US$120 in January 2026 to US$156 in April. Both are in the same slab, so the change added under Rs 2,000. A used 12 Pro Max is one slab higher; see the iPhone 12 Pro Max PTA tax.
Two IMEIs on an iPhone 12
The iPhone 12 takes a nano-SIM and an eSIM in most markets, so *#06# shows two IMEIs. Send each to 8484 or check them on PTA's DIRBS website. If they are not registered, apply in DIRBS for a PSID. The PTA tax calculator has the full process.
iPhone 12 PTA tax questions
How much PTA tax on iPhone 12?
About Rs 15,456 on passport and Rs 17,595 on CNIC for a filer, using FBR's used value of US$156 and Rs 276.91 to the dollar. A new 128GB set valued at US$476 is about Rs 41,886 on passport.
What is iPhone 12 PTA tax on passport?
For a used set, Rs 6,000 regulatory duty, Rs 8,856 sales tax at 18% and a Rs 600 levy, a total of Rs 15,456. There is no withholding tax or additional customs duty on passport, which is open for 60 days after arrival.
What is iPhone 12 PTA tax on CNIC?
About Rs 17,595 for a filer and Rs 17,695 for a non-filer at the used value. CNIC adds Rs 1,728 additional customs duty, slightly more sales tax and Rs 100 withholding tax, or Rs 200 for a non-filer.
Does iPhone 12 colour or storage change the PTA tax?
Colour never does. Storage only matters for a new phone: the new-iPhone ruling gives 64GB, 128GB and 256GB separate values. The used-phone ruling has one value for the model.
Worked at Rs 276.91 per US dollar (State Bank, 16 October 2026) and the 2026-27 slabs, with the 2022 levy for this slab. The PSID from DIRBS is the amount you pay.
Last reviewed 19 October 2026. Results are estimates; official notices always take precedence.