A used iPhone 14 is valued by FBR at US$275, which makes PTA tax about Rs 25,891 on passport and Rs 30,455 on CNIC for a filer. The value is from Valuation Ruling 2070/2026 of 21 April 2026, up from US$210 in January.
A new iPhone 14 is less simple. Its three storage sizes land in three different slabs, so 128GB, 256GB and 512GB sets each pay a different regulatory duty and levy.
Three new sizes, three slabs
Values from FBR's new-iPhone ruling 1999/2025, taxed on passport:
| New iPhone 14 | Value | Duty | Sales tax | Levy | Passport tax |
|---|---|---|---|---|---|
| 128GB | US$490 | Rs 12,000 | 18% | Rs 4,000 | Rs 42,583 |
| 256GB | US$613 | Rs 17,600 | 25% | Rs 8,000 | Rs 72,436 |
| 512GB | US$747 | Rs 17,600 | 25% | Rs 16,000 | Rs 89,713 |
The step from 128GB to 256GB is the expensive one. It crosses US$500, where sales tax rises to 25% of the whole value. The step to 512GB crosses US$700 and doubles the levy.
iPhone 14 PTA tax on passport and CNIC
| Value basis | Value | Passport | CNIC, filer | CNIC, non-filer |
|---|---|---|---|---|
| FBR ruling 2070/2026, used | US$275 | Rs 25,891 | Rs 30,455 | Rs 31,425 |
| FBR ruling 1999/2025, new, 128GB | US$490 | Rs 42,583 | Rs 53,987 | Rs 58,987 |
| FBR ruling 1999/2025, new, 256GB | US$613 | Rs 72,436 | Rs 92,424 | Rs 103,924 |
| FBR ruling 1999/2025, new, 512GB | US$747 | Rs 89,713 | Rs 111,555 | Rs 123,055 |
At Rs 276.91 per US$ (State Bank of Pakistan rate of 16 October 2026). CNIC figures include 4% additional customs duty.
The used value in the first row is one figure for every storage size and condition.
Used iPhone 14 in 2026
In January 2026, Ruling 2035/2026 valued the used iPhone 14 at US$210. April's ruling raised it to US$275, still in the US$200 to 350 slab. So the regulatory duty stays at Rs 8,800 and the levy at Rs 1,800; only sales tax grew, adding a little over Rs 3,000 on passport.
A used 14 Pro sits in the same slab, right at its upper limit of US$350; see the iPhone 14 Pro PTA tax.
US iPhone 14: eSIM only
The iPhone 14 range was the first sold in the United States without a SIM tray. A US set works on eSIM only, so in Pakistan you need an eSIM from your network. Sets from most other countries take a nano-SIM plus eSIM. Check both IMEIs from *#06# by SMS to 8484, and use the PTA tax calculator for any phone not listed here.
iPhone 14 PTA tax questions
How much is iPhone 14 PTA tax on passport?
About Rs 25,891 for a used set at US$275: Rs 8,800 regulatory duty, Rs 15,291 sales tax at 18% and a Rs 1,800 levy. A new 128GB set is about Rs 42,583. Passport registration must be within 60 days of arrival.
How much is iPhone 14 PTA tax on CNIC?
At the used value, about Rs 30,455 for a filer and Rs 31,425 for a non-filer. CNIC adds Rs 3,046 additional customs duty and Rs 970 withholding tax, which doubles for non-filers.
Why is a new 256GB iPhone 14 taxed so much more than 128GB?
Its value, US$613, is over US$500. Above that line sales tax is 25% instead of 18%, regulatory duty is Rs 17,600 instead of Rs 12,000, and the levy is Rs 8,000. Together that adds close to Rs 30,000 on passport.
Is used iPhone 14 PTA tax the same for every storage size?
Yes. FBR's used-phone ruling gives the iPhone 14 a single value, US$275, whatever the storage or condition. Only the new-phone ruling separates 128GB, 256GB and 512GB.
Figures use Rs 276.91 per US dollar (State Bank, 16 October 2026) and the 2026-27 rates. A phone you bring in yourself may be valued differently by customs; the DIRBS PSID is the amount you pay.
Last reviewed 19 October 2026. Results are estimates; official notices always take precedence.