PTA tax on a used iPhone 13 Pro Max is about Rs 36,829 on passport and Rs 46,724 on CNIC for a filer. This uses US$374, the value in FBR's used-phone ruling 2070/2026 of 23 April 2026.
In January 2026 the same phone was valued at US$295. That put it in the US$200 to 350 slab. The April ruling moved it up a slab, into US$350 to 500, where the fixed duty, levy and withholding tax are all higher.
What the slab change cost
Both columns use 2026-27 rates and Rs 277.31 to the dollar, so the only difference is the value.
| Passport | US$295 (Jan 2026 value) | US$374 (Apr 2026 value) |
|---|---|---|
| Regulatory duty | Rs 8,800 | Rs 12,000 |
| Sales tax 18% | Rs 16,309 | Rs 20,829 |
| Mobile levy | Rs 1,800 | Rs 4,000 |
| Total | Rs 26,909 | Rs 36,829 |
The new value adds Rs 9,920 on passport. On CNIC the gap is wider, Rs 31,740 against Rs 46,724, because withholding tax rises from Rs 970 to Rs 5,000.
Used iPhone 13 Pro Max: every item
At FBR's current used value of US$374.
| Item | Passport | CNIC (filer) |
|---|---|---|
| Customs value | Rs 103,714 | Rs 103,714 |
| Regulatory duty | Rs 12,000 | Rs 12,000 |
| Additional customs duty 4% | Nil (baggage) | Rs 4,149 |
| Sales tax 18% | Rs 20,829 | Rs 21,575 |
| Withholding income tax | Nil | Rs 5,000 |
| Mobile levy | Rs 4,000 | Rs 4,000 |
| Total | Rs 36,829 | Rs 46,724 |
iPhone 13 Pro Max, FBR ruling 2070/2026, used at US$374 × Rs 277.31.
iPhone 13 Pro Max PTA tax by value basis
| Value basis | Value | Passport | CNIC, filer | CNIC, non-filer |
|---|---|---|---|---|
| FBR ruling 2070/2026, used | US$374 | Rs 36,829 | Rs 46,724 | Rs 51,724 |
| FBR ruling 1999/2025, new, 512GB | US$837 | Rs 96,027 | Rs 119,132 | Rs 130,632 |
| US launch price, 128GB (September 2021) | US$1,099 | Rs 114,191 | Rs 140,930 | Rs 152,430 |
At Rs 277.31 per US$ (SBP interbank rate around 24 to 25 September 2026). CNIC figures include 4% additional customs duty.
The new-phone ruling 1999/2025 lists the 512GB model at US$837. Apple's 2021 launch price for 128GB was US$1,099. Both put the phone in the top slab.
Is a used 13 Pro Max worth registering?
At about Rs 36,829 on passport, the tax is a fixed cost to weigh against the price gap between a PTA-approved and a non-approved set in the local market. The calculator shows the tax. The market prices you will need to check yourself.
The 60 day window matters here too. A traveller who misses it moves to the CNIC route, pays Rs 9,895 more as a filer, and also pays a fine. For a newer phone, see the iPhone 14 Pro Max page.
iPhone 13 Pro Max PTA tax questions
What is PTA tax on iPhone 13 Pro Max on passport?
About Rs 36,829 using FBR's used value of US$374. That is Rs 12,000 regulatory duty, Rs 20,829 sales tax at 18% and a Rs 4,000 mobile levy. No withholding tax is charged on passport.
What is PTA tax on iPhone 13 Pro Max on CNIC?
About Rs 46,724 for a filer and Rs 51,724 for a non-filer. CNIC adds Rs 4,149 additional customs duty, a little more sales tax, and Rs 5,000 withholding tax, doubled for non-filers.
Why is iPhone 13 Pro Max PTA tax higher than last year?
FBR raised its used value from US$295 to US$374 in April 2026. That moved it into a higher slab. Comparing both values at 2026-27 rates, the passport tax is about Rs 9,920 more at the new value.
Figures use the 2026-27 rates and Rs 277.31 to the US dollar. FBR has not said publicly whether DIRBS uses the used-phone ruling for phones people bring in themselves. The PSID from DIRBS is the amount you pay.
Last reviewed 30 September 2026. Results are estimates; official notices always take precedence.