PTA tax on a used iPhone XR is about Rs 7,017 on passport and Rs 8,163 on CNIC for a filer. FBR's used-phone ruling 2070/2026 of 21 April 2026 values the XR at US$80, for any storage size, which keeps it in the US$30 to 100 slab.
A boxed, unused XR is treated differently. FBR's ruling 1999/2025 for new iPhones lists it at US$305 to 366 by storage, and the passport bill is about four to five times the used one.
iPhone XR PTA tax for every value FBR lists
One used value and three boxed values, each on passport, CNIC for a filer and CNIC for a non-filer.
| Value basis | Value | Passport | CNIC, filer | CNIC, non-filer |
|---|---|---|---|---|
| FBR ruling 2070/2026, used | US$80 | Rs 7,017 | Rs 8,163 | Rs 8,263 |
| FBR ruling 1999/2025, new, 64GB | US$305 | Rs 27,378 | Rs 32,331 | Rs 33,301 |
| FBR ruling 1999/2025, new, 128GB | US$326 | Rs 28,424 | Rs 33,652 | Rs 34,622 |
| FBR ruling 1999/2025, new, 256GB | US$366 | Rs 36,392 | Rs 46,174 | Rs 51,174 |
At Rs 276.75 per US$ (State Bank of Pakistan rate of 30 October 2026). CNIC figures include 4% additional customs duty.
Used XR: the working
Passport, at US$80
- Value: 80 × Rs 276.75 = Rs 22,140
- Regulatory duty for the US$30 to 100 slab: Rs 2,400
- Sales tax: 18% of Rs 24,540 = Rs 4,417
- Mobile levy: Rs 200
- Total: Rs 7,017
On CNIC the 4% additional customs duty (Rs 886) and Rs 100 withholding tax are added, and sales tax rises to Rs 4,577. In this slab a non-filer pays only Rs 100 more than a filer: Rs 8,263.
Boxed XR: the 256GB set moves up a slab
| Boxed iPhone XR | FBR value | Passport | CNIC, filer |
|---|---|---|---|
| 64GB | US$305 | Rs 27,378 | Rs 32,331 |
| 128GB | US$326 | Rs 28,424 | Rs 33,652 |
| 256GB | US$366 | Rs 36,392 | Rs 46,174 |
The 64GB and 128GB sets stay in the US$200 to 350 slab. The 256GB set is valued above US$350, so its regulatory duty goes from Rs 8,800 to Rs 12,000, its levy from Rs 1,800 to Rs 4,000 and, on CNIC, its withholding tax from Rs 970 to Rs 5,000. Pick the storage size in the value basis list above to see the working.
XR against the XS and the iPhone 11
FBR's April 2026 ruling values a used XR at US$80 and a used XS at US$73, although the XS cost more when both were new. So the XR pays a little more: Rs 7,017 on passport against Rs 6,668 for a used XS (see the iPhone XS PTA tax). A used XS Max comes to Rs 7,764; the iPhone XS Max PTA tax page has its sealed values too.
The phone that replaced the XR, the iPhone 11, is valued at US$133 used. That is above US$100, so it pays the higher duty and levy of the next slab: Rs 14,305 on passport. See the iPhone 11 PTA tax for its own figures.
iPhone XR PTA tax questions
What is the PTA tax on a used iPhone XR?
About Rs 7,017 on passport at FBR's used value of US$80 and Rs 276.75 to the dollar. The bill is Rs 2,400 regulatory duty, Rs 4,417 sales tax at 18% and a Rs 200 levy. The same value applies to the 64GB, 128GB and 256GB sets.
How much is iPhone XR PTA tax on CNIC?
About Rs 8,163 for a filer and Rs 8,263 for a non-filer, for a used set. CNIC adds 4% additional customs duty and withholding tax to the passport items. Use CNIC for a phone bought in Pakistan or sent from abroad, or after the 60 day passport window has passed.
What is the PTA tax on a new iPhone XR 256GB?
About Rs 36,392 on passport and Rs 46,174 on CNIC for a filer. FBR's ruling 1999/2025 values a new 256GB XR at US$366, which is in the US$350 to 500 slab, so it pays more duty and a bigger levy than the 64GB and 128GB sets.
Has the PTA tax on the iPhone XR changed in 2026?
Yes. FBR's ruling 2070/2026 of 21 April 2026 set the current used value of US$80. Then from 1 July 2026 the regulatory duty in the US$30 to 100 slab fell from Rs 3,000 to Rs 2,400, and additional customs duty on CNIC fell from 6% to 4%.
Does the iPhone XR pay more PTA tax than the iPhone XS?
Slightly, when both are used: Rs 7,017 against Rs 6,668 on passport, because FBR values the used XR a few dollars higher. Boxed sets are the other way round: a new 64GB XS is valued at US$406 against US$305 for the XR.
Worked at Rs 276.75 per US dollar, the State Bank rate of 30 October 2026, with the rates in force from 1 July 2026. Customs may assess a different value for your set; the PSID from DIRBS is the amount due.
Last reviewed 2 November 2026. Results are estimates; official notices always take precedence.