PTA tax on a used iPhone XS Max is about Rs 7,766 on passport and Rs 9,107 on CNIC for a filer. FBR's used-phone ruling 2070/2026 of 21 April 2026 values it at US$95, for every storage size and colour.
That value sits US$5 under the US$100 line, so the XS Max keeps the Rs 2,400 regulatory duty and Rs 200 levy of the lower slab.
US$5 under the US$100 line
Here is the used XS Max next to a phone valued at US$101, one dollar into the next slab:
| Passport | XS Max, US$95 | US$101 |
|---|---|---|
| Regulatory duty | Rs 2,400 | Rs 6,000 |
| Sales tax 18% | Rs 5,166 | Rs 6,113 |
| Mobile levy | Rs 200 | Rs 600 |
| Total | Rs 7,766 | Rs 12,713 |
Six more dollars of value would add close to Rs 5,000, most of it from the higher fixed duty and levy. Sales tax is the biggest single item on the XS Max: Rs 5,166 of the Rs 7,766 passport bill.
The value did not change in April
FBR's January 2026 ruling 2035/2026 gave the XS Max and the iPhone 11 the same used value, US$95. The April ruling kept the XS Max at US$95 but raised the iPhone 11 to US$133, which moved it into the US$100 to 200 slab. The iPhone 11 PTA tax on a used set is now Rs 14,307 on passport, against Rs 7,766 for the XS Max.
A used iPhone X sits in the same US$30 to 100 slab at US$70, so the two bills differ only by the sales tax on US$25 of value. The iPhone X PTA tax page has its figures.
iPhone XS Max PTA tax, used and sealed
| Value basis | Value | Passport | CNIC, filer | CNIC, non-filer |
|---|---|---|---|---|
| FBR ruling 2070/2026, used | US$95 | Rs 7,766 | Rs 9,107 | Rs 9,207 |
| FBR ruling 1999/2025, new, 64GB | US$447 | Rs 40,433 | Rs 51,274 | Rs 56,274 |
| FBR ruling 1999/2025, new, 256GB | US$509 | Rs 65,225 | Rs 83,770 | Rs 95,270 |
| FBR ruling 1999/2025, new, 512GB | US$590 | Rs 70,831 | Rs 90,497 | Rs 101,997 |
At Rs 276.82 per US$ (State Bank of Pakistan rate of 23 October 2026). CNIC figures include 4% additional customs duty.
FBR's new-iPhone ruling 1999/2025 still lists the XS Max, in space grey only: US$447 for 64GB, US$509 for 256GB and US$590 for 512GB. The 64GB value falls in the US$350 to 500 slab. The 256GB and 512GB values are over US$500, where sales tax is 25%. Apple stopped selling the XS Max in September 2019, so these rows apply only to a set still sealed in its box.
How customs treats an old phone
Ruling 2070/2026 is written for old and used phones without box or accessories, imported in commercial quantity. It applies whatever the grade or condition, to phones activated at least six months before they were shipped. That is why a 64GB and a 512GB XS Max carry the same used value.
For a single phone you bring in yourself, the value on your DIRBS PSID is the one you pay on. If it shows a value other than the used figure, pick "Enter value in US$" in the calculator and type it in. Passport registration is open for 60 days after you arrive.
Before you pay for an XS Max
Most XS Max sets take a nano-SIM and an eSIM, and sets from mainland China, Hong Kong and Macao take two nano-SIMs. Either way *#06# shows two IMEIs. Text each one to 8484 to see whether it is already registered.
Apple's iOS 26 does not support the XS Max, so the phone stays on iOS 18. Weigh that against the tax before you register an old set.
iPhone XS Max PTA tax questions
How much PTA tax on iPhone XS Max?
About Rs 7,766 on passport and Rs 9,107 on CNIC for a filer, at FBR's used value of US$95 and Rs 276.82 to the dollar. A non-filer on CNIC pays about Rs 9,207, as withholding tax doubles to Rs 200.
What is iPhone XS Max PTA tax on passport?
Rs 2,400 regulatory duty, Rs 5,166 sales tax at 18% and a Rs 200 mobile levy, for Rs 7,766. Passport registration has no withholding tax and no additional customs duty.
How do I calculate iPhone XS Max PTA tax on CNIC?
Convert US$95 to rupees: Rs 26,298. Add Rs 2,400 regulatory duty and Rs 1,052 additional customs duty at 4%. Sales tax is 18% of that sum, Rs 5,355. Add Rs 100 withholding tax and the Rs 200 levy: Rs 9,107.
Is PTA tax on iPhone XS Max 256GB higher?
Not for a used phone. The used-phone ruling has one value, US$95, for 64GB, 256GB and 512GB alike. Only a sealed 256GB set uses the new value of US$509, and its passport tax is Rs 65,225.
Does a single SIM iPhone XS Max pay less PTA tax?
No. FBR values the model, not its SIM layout, so a nano-SIM plus eSIM set and a dual nano-SIM set pay the same. Both have two IMEIs, so enter both in DIRBS when you apply.
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.