PTA tax on a used iPhone 15 is about Rs 37,001 on passport and Rs 46,942 on CNIC for a filer. FBR's used-phone ruling 2070/2026 of 21 April 2026 values it at US$378.
That ruling moved the iPhone 15 up a slab. In January it was US$310, in the US$200 to 350 slab. At US$378 it now pays the fixed amounts of the US$350 to 500 slab: Rs 12,000 regulatory duty and a Rs 4,000 levy.
January value against April value
Both columns use the 2026-27 rates and Rs 276.91 to the dollar, so only the value differs:
| Passport | US$310 (January 2026) | US$378 (April 2026) |
|---|---|---|
| Regulatory duty | Rs 8,800 | Rs 12,000 |
| Sales tax 18% | Rs 17,036 | Rs 21,001 |
| Mobile levy | Rs 1,800 | Rs 4,000 |
| Total | Rs 27,636 | Rs 37,001 |
The higher value adds over Rs 9,000 on passport. On CNIC, withholding tax also rises from Rs 970 to Rs 5,000: Rs 32,658 becomes Rs 46,942 for a filer.
iPhone 15 PTA tax, used and new
| Value basis | Value | Passport | CNIC, filer | CNIC, non-filer |
|---|---|---|---|---|
| FBR ruling 2070/2026, used | US$378 | Rs 37,001 | Rs 46,942 | Rs 51,942 |
| FBR ruling 1999/2025, new, 128GB | US$600 | Rs 71,537 | Rs 91,344 | Rs 102,844 |
| FBR ruling 1999/2025, new, 256GB | US$688 | Rs 77,629 | Rs 98,655 | Rs 110,155 |
| FBR ruling 1999/2025, new, 512GB | US$860 | Rs 97,536 | Rs 120,943 | Rs 132,443 |
At Rs 276.91 per US$ (State Bank of Pakistan rate of 16 October 2026). CNIC figures include 4% additional customs duty.
New values are from Ruling 1999/2025: US$600 for 128GB, US$688 for 256GB and US$860 for 512GB.
A new iPhone 15 costs far more to register
The gap between a used and a new iPhone 15 is bigger than the phone's age suggests. A new 128GB set is valued at US$600, above US$500, so it pays 25% sales tax and Rs 17,600 duty. Its passport tax is Rs 71,537, against Rs 37,001 for a used set.
The 128GB and 256GB sets share a slab, with a levy of Rs 8,000. The 512GB set, at US$860, is over US$700, so its levy doubles to Rs 16,000 and its passport tax is Rs 97,536.
eSIM-only US models
An iPhone 15 bought in the United States has no SIM tray. It works on eSIM only, so in Pakistan you need an eSIM from your network after registration. Sets from most other countries take one nano-SIM plus eSIM, and those from mainland China, Hong Kong and Macao take two nano-SIMs.
All of them show two IMEIs on *#06#. Check both by SMS to 8484 before buying a used set, and see the iPhone 15 Pro PTA tax if you are choosing between the two models.
iPhone 15 PTA tax questions
What is iPhone 15 PTA tax on passport?
About Rs 37,001 for a used phone at FBR's US$378 value: Rs 12,000 regulatory duty, Rs 21,001 sales tax at 18% and a Rs 4,000 levy. A new 128GB set is about Rs 71,537. The passport route is for a phone you bring in yourself, registered within 60 days of arrival.
What is iPhone 15 PTA tax on CNIC?
About Rs 46,942 for a filer and Rs 51,942 for a non-filer, at the used value. CNIC adds 4% additional customs duty and Rs 5,000 withholding tax, doubled to Rs 10,000 for a non-filer.
Why did used iPhone 15 PTA tax go up in 2026?
FBR's April 2026 ruling raised the used value from US$310 to US$378. That crossed US$350, so the phone moved into a slab with higher fixed duty, levy and withholding tax. The July 2026 duty cut took a little back, but the passport tax is still higher than at the January value.
Does storage change iPhone 15 PTA tax?
Only for a new phone. The used-phone ruling gives one value for every storage size. The new-iPhone ruling gives three, and the 512GB set at US$860 pays about Rs 97,536 on passport, compared with Rs 71,537 for 128GB.
Worked at Rs 276.91 per US dollar (State Bank, 16 October 2026) with the 2026-27 rates. If customs values your own imported phone another way, the PSID from DIRBS overrides these figures.
Last reviewed 19 October 2026. Results are estimates; official notices always take precedence.