PTA tax on a used iPhone X is about Rs 6,520 on passport and Rs 7,534 on CNIC for a filer. FBR's used-phone ruling 2070/2026 values it at US$70. That puts it in the US$30 to 100 slab, with Rs 2,400 regulatory duty and a Rs 200 levy.
The iPhone X has a single nano-SIM slot and no eSIM, so it has one IMEI. One registration covers the phone.
Used iPhone X: every line of the bill
At US$70, FBR's used value.
| Item | Passport | CNIC (filer) |
|---|---|---|
| Customs value | Rs 19,377 | Rs 19,377 |
| Regulatory duty | Rs 2,400 | Rs 2,400 |
| Additional customs duty 4% | Nil (baggage) | Rs 775 |
| Sales tax 18% | Rs 3,920 | Rs 4,059 |
| Withholding income tax | Nil | Rs 100 |
| Mobile levy | Rs 200 | Rs 200 |
| Total | Rs 6,520 | Rs 7,534 |
iPhone X, FBR ruling 2070/2026, used at US$70 × Rs 276.82.
More than half of the passport bill is sales tax: 18% of Rs 21,777.
Passport, CNIC and filer status
On CNIC two items are added: Rs 775 additional customs duty and Rs 100 withholding tax. A non-filer pays Rs 200 withholding tax instead, so the CNIC totals are Rs 7,534 and Rs 7,634.
At this value the route matters more than filer status, but even the gap between passport and CNIC is about Rs 1,000. Passport registration is only open for 60 days after you arrive.
What customs uses for an iPhone X
The used-phone ruling covers old and used phones imported in commercial quantity, activated at least six months before shipment, whatever their condition. FBR's new-iPhone ruling 1999/2025 also still lists the iPhone X, in space grey only: US$347 for 64GB and US$399 for 256GB.
At the new 64GB value the passport tax would be Rs 29,474, more than four times the used figure. The value printed on your DIRBS PSID shows which one customs applied. If it is neither, pick "Enter value in US$" in the calculator and type it in.
iPhone X PTA tax, used and new
| Value basis | Value | Passport | CNIC, filer | CNIC, non-filer |
|---|---|---|---|---|
| FBR ruling 2070/2026, used | US$70 | Rs 6,520 | Rs 7,534 | Rs 7,634 |
| FBR ruling 1999/2025, new, 64GB | US$347 | Rs 29,474 | Rs 34,978 | Rs 35,948 |
| FBR ruling 1999/2025, new, 256GB | US$399 | Rs 38,041 | Rs 48,254 | Rs 53,254 |
At Rs 276.82 per US$ (State Bank of Pakistan rate of 23 October 2026). CNIC figures include 4% additional customs duty.
iPhone X, XS Max and iPhone 11
The XS Max is valued at US$95 used, in the same slab as the X, and the iPhone XS Max PTA tax is Rs 7,766 on passport. The used iPhone 11, at US$133, is one slab up, where regulatory duty is Rs 6,000; the iPhone 11 PTA tax is Rs 14,307 on passport.
iPhone X PTA tax questions
How much PTA tax on iPhone X?
About Rs 6,520 on passport and Rs 7,534 on CNIC for a filer, at FBR's used value of US$70 and Rs 276.82 to the dollar.
What are iPhone X PTA charges on passport?
Rs 2,400 regulatory duty, Rs 3,920 sales tax at 18% and a Rs 200 mobile levy, for Rs 6,520. There is no withholding tax and no additional customs duty on passport.
How do I calculate iPhone X PTA tax on CNIC?
Start from Rs 19,377, the US$70 value in rupees. Add Rs 2,400 regulatory duty and Rs 775 additional customs duty at 4%, then 18% sales tax on the sum, Rs 4,059. Add Rs 100 withholding tax and the Rs 200 levy: Rs 7,534.
Does storage change iPhone X PTA tax?
Not for a used phone, which has one value. For a sealed phone it does: the 256GB set at US$399 is over US$350, so its passport tax is Rs 38,041 against Rs 29,474 for 64GB.
Worked at Rs 276.82 to the US dollar (State Bank, 23 October 2026) and the duty and tax rates in force from 1 July 2026. The PSID from DIRBS is the amount you pay.
Last reviewed 26 October 2026. Results are estimates; official notices always take precedence.