A used iPhone 13 costs about Rs 23,399 in PTA tax on passport and Rs 27,309 on CNIC for a filer. FBR's used-phone ruling 2070/2026 values it at US$225, in the US$200 to 350 slab.
For a new iPhone 13 the storage decides the slab. The 128GB and 256GB sets stay under US$500. The 512GB set, at US$593, crosses it, and its sales tax rate jumps from 18% to 25%.
Storage and the US$500 line
FBR's new-iPhone ruling 1999/2025 lists the iPhone 13 at three values. On passport:
| New iPhone 13 | Value | Slab | Passport tax |
|---|---|---|---|
| 128GB | US$414 | US$350 to 500 | Rs 38,795 |
| 256GB | US$474 | US$350 to 500 | Rs 41,786 |
| 512GB | US$593 | US$500 to 700 | Rs 71,052 |
Moving from 256GB to 512GB adds US$119 of value but close to Rs 30,000 of tax. Regulatory duty rises from Rs 12,000 to Rs 17,600, the levy from Rs 4,000 to Rs 8,000, and sales tax goes to 25% of the whole value.
iPhone 13 PTA tax on passport and CNIC
| Value basis | Value | Passport | CNIC, filer | CNIC, non-filer |
|---|---|---|---|---|
| FBR ruling 2070/2026, used | US$225 | Rs 23,399 | Rs 27,309 | Rs 28,279 |
| FBR ruling 1999/2025, new, 128GB | US$414 | Rs 38,795 | Rs 49,207 | Rs 54,207 |
| FBR ruling 1999/2025, new, 256GB | US$474 | Rs 41,786 | Rs 52,981 | Rs 57,981 |
| FBR ruling 1999/2025, new, 512GB | US$593 | Rs 71,052 | Rs 90,762 | Rs 102,262 |
At Rs 276.91 per US$ (State Bank of Pakistan rate of 16 October 2026). CNIC figures include 4% additional customs duty.
The first row is the used value, one figure for all storage sizes. The other rows are new sets by storage.
Why the used iPhone 13 moved up a slab
In January 2026, Ruling 2035/2026 put a used iPhone 13 at US$170. That is in the US$100 to 200 slab, which today carries Rs 6,000 regulatory duty and Rs 100 withholding tax. The April ruling raised it to US$225, into the next slab.
At today's rates the passport tax is Rs 23,399 instead of Rs 16,153, about Rs 7,000 more. On CNIC withholding tax also rises from Rs 100 to Rs 970. A used 13 Pro Max also moved up a slab in April; see the iPhone 13 Pro Max PTA tax.
Used iPhone 13: each line of the bill
At FBR's used value of US$225.
| Item | Passport | CNIC (filer) |
|---|---|---|
| Customs value | Rs 62,305 | Rs 62,305 |
| Regulatory duty | Rs 8,800 | Rs 8,800 |
| Additional customs duty 4% | Nil (baggage) | Rs 2,492 |
| Sales tax 18% | Rs 12,799 | Rs 13,247 |
| Withholding income tax | Nil | Rs 970 |
| Mobile levy | Rs 1,800 | Rs 1,800 |
| Total | Rs 23,399 | Rs 27,309 |
iPhone 13, FBR ruling 2070/2026, used at US$225 × Rs 276.91.
Before you buy a used iPhone 13
An iPhone 13 has a nano-SIM slot and eSIM in most markets, and two nano-SIM slots in mainland China, Hong Kong and Macao. Either way *#06# shows two IMEIs. Text each one to 8484 or check it on PTA's DIRBS website. If the phone is not registered, the tax above is still owed, and you pay it on a DIRBS PSID with your passport or CNIC. The PTA tax calculator has the steps.
iPhone 13 PTA tax questions
How much is iPhone 13 PTA tax on passport?
About Rs 23,399 for a used set at US$225: Rs 8,800 regulatory duty, Rs 12,799 sales tax at 18% and a Rs 1,800 levy. A new 128GB set valued at US$414 is about Rs 38,795. Register within 60 days of arrival to use the passport route.
How much is iPhone 13 PTA tax on CNIC?
For the used value, about Rs 27,309 as a filer. CNIC adds Rs 2,492 additional customs duty and Rs 970 withholding tax. A non-filer pays double withholding tax, Rs 1,940, for a total of Rs 28,279.
Does a non-filer pay much more for an iPhone 13?
Not at the used value. In the US$200 to 350 slab the withholding tax is Rs 970 for a filer, so a non-filer pays only that much again. The gap grows on a new 512GB set, where withholding tax is Rs 11,500 for a filer and double for a non-filer.
Is iPhone 13 PTA tax the same for 128GB and 512GB?
For a used phone, yes: FBR's used ruling has one value, US$225. For a new phone, no. The 512GB set is valued at US$593, above US$500, and its passport tax is about Rs 71,052 against Rs 38,795 for 128GB.
All rupee figures use Rs 276.91 to the US dollar (State Bank, 16 October 2026) and the 2026-27 slabs. The value customs applies to your own phone can differ, so the PSID from DIRBS is the final amount.
Last reviewed 19 October 2026. Results are estimates; official notices always take precedence.