PTA tax on an iPhone 17 Pro Max comes to about Rs 121,124 on passport and Rs 149,249 on CNIC for a filer, if FBR values the phone at US$1,199. That is Apple's US launch price for the 256GB model, announced on 9 September 2025.
We could not find an FBR valuation ruling that lists the iPhone 17 series. The newest Apple ruling, 1999/2025, stops at the iPhone 16 range. So the value is the uncertain part of this sum; the rates themselves are the 2026-27 ones.
iPhone 17 Pro Max PTA tax breakdown
Every item for the 256GB model at US$1,199.
| Item | Passport | CNIC (filer) |
|---|---|---|
| Customs value | Rs 332,495 | Rs 332,495 |
| Regulatory duty | Rs 17,600 | Rs 17,600 |
| Additional customs duty 4% | Nil (baggage) | Rs 13,300 |
| Sales tax 25% | Rs 87,524 | Rs 90,849 |
| Withholding income tax | Nil | Rs 11,500 |
| Mobile levy | Rs 16,000 | Rs 16,000 |
| Total | Rs 121,124 | Rs 149,249 |
iPhone 17 Pro Max, US launch price, 256GB (Apple, 9 September 2025) at US$1,199 × Rs 277.31.
The phone is above US$700, so it pays the top slab: Rs 17,600 regulatory duty, 25% sales tax and a Rs 16,000 levy. Sales tax is Rs 87,524 on passport, well over half the bill.
Why the value is the weak point
Customs assesses tax on a value in US dollars. For older iPhones it uses a valuation ruling that lists a value for each model. When a model is not listed, customs sets a value by the methods in section 25 of the Customs Act, and that figure is not published.
For the iPhone 16 Pro Max 256GB, FBR's ruling value of US$1,070 is lower than Apple's US$1,199 launch price. If FBR treats the 17 Pro Max the same way, the tax would be lower than shown here. If you know the value on your PSID, choose "Enter value in US$" in the calculator and type it.
Each US$100 of value
Above US$700 the fixed items stay the same, so only sales tax changes. Each extra US$100 adds about Rs 6,932 on passport (100 × 277.31 × 25%). On CNIC it adds about Rs 8,319, because 4% additional customs duty is added and taxed as well.
iPhone 17 Pro Max PTA tax at different dollar rates
The value is in dollars, so the rupee tax moves with the exchange rate on the day your PSID is made.
| Rupees per US$ | Passport | CNIC, filer |
|---|---|---|
| Rs 270 | Rs 118,933 | Rs 146,619 |
| Rs 280 | Rs 121,930 | Rs 150,216 |
| Rs 290 | Rs 124,928 | Rs 153,813 |
| Rs 300 | Rs 127,925 | Rs 157,410 |
Before you pay
- Register within 60 days. On passport, the 60 days run from your arrival date. After that the phone goes on the CNIC route with a fine.
- Filer status matters on CNIC. A non-filer pays Rs 23,000 withholding tax instead of Rs 11,500, so the CNIC total rises to Rs 160,749.
- Check the SIM. iPhone 17 Pro Max sets sold in the US have no SIM tray and use eSIM only. Ask your network whether it can issue an eSIM before you pay the tax.
- Compare with the older model. A new iPhone 16 Pro Max 256GB at FBR's value comes to Rs 112,180 on passport. See the iPhone 16 Pro Max page.
iPhone 17 Pro Max PTA tax questions
How much is iPhone 17 Pro Max PTA tax on passport?
About Rs 121,124 at a US$1,199 value and Rs 277.31 to the dollar. That is Rs 17,600 regulatory duty, Rs 87,524 sales tax at 25% and a Rs 16,000 mobile levy. No withholding tax or additional customs duty is charged on the passport route.
How much is iPhone 17 Pro Max PTA tax on CNIC?
About Rs 149,249 for a filer. On top of the passport items it adds Rs 13,300 additional customs duty at 4%, Rs 3,325 more sales tax and Rs 11,500 withholding tax. A non-filer pays about Rs 160,749.
Why do some lists show Rs 200,000 for the iPhone 17 Pro Max?
They do not show their working, so we cannot check them. With the 2026-27 slab rates, even a US$1,599 value would come to about Rs 148,855 on passport. Your PSID from DIRBS will show the real figure.
Figures use the 2026-27 rates and Rs 277.31 to the US dollar. They are a guide, not an FBR assessment. The PSID from DIRBS is the amount you pay.
Last reviewed 30 September 2026. Results are estimates; official notices always take precedence.