A used iPhone XS costs about Rs 6,668 on passport and Rs 7,722 on CNIC for a filer to register with PTA. FBR's ruling 2070/2026 of 21 April 2026 values a used XS at US$73, the second lowest value in the X family after the iPhone X.
At that value the XS is in the US$30 to 100 slab, where sales tax at 18% is more than half of the passport bill. Sealed sets are valued much higher under FBR's ruling 1999/2025, and the 512GB set crosses the US$500 line.
Used iPhone XS PTA tax, passport and CNIC
Each item at FBR's used value of US$73.
| Item | Passport | CNIC (filer) |
|---|---|---|
| Customs value | Rs 20,203 | Rs 20,203 |
| Regulatory duty | Rs 2,400 | Rs 2,400 |
| Additional customs duty 4% | Nil (baggage) | Rs 808 |
| Sales tax 18% | Rs 4,068 | Rs 4,214 |
| Withholding income tax | Nil | Rs 100 |
| Mobile levy | Rs 200 | Rs 200 |
| Total | Rs 6,668 | Rs 7,722 |
iPhone XS, FBR ruling 2070/2026, used at US$73 × Rs 276.75.
The X family on one table
| Used phone | FBR value | Passport | CNIC, filer |
|---|---|---|---|
| iPhone X | US$70 | Rs 6,519 | Rs 7,534 |
| iPhone XS | US$73 | Rs 6,668 | Rs 7,722 |
| iPhone XR | US$80 | Rs 7,017 | Rs 8,163 |
| iPhone XS Max | US$95 | Rs 7,764 | Rs 9,106 |
All four are valued under US$100, so they share the Rs 2,400 regulatory duty and Rs 200 levy. The gaps come only from sales tax and, on CNIC, the 4% duty. The XS pays less than the XR, which cost less when new, because FBR's April ruling values the used XS lower. Compare the iPhone X PTA tax, the iPhone XR PTA tax and the iPhone XS Max PTA tax.
Sealed XS: the 512GB set crosses US$500
FBR's ruling 1999/2025 lists the XS in space grey at US$406 for 64GB, US$468 for 256GB and US$550 for 512GB.
- 64GB and 256GB are in the US$350 to 500 slab: Rs 12,000 duty, 18% sales tax and a Rs 4,000 levy. Passport totals are Rs 38,385 and Rs 41,473.
- 512GB is above US$500, so duty rises to Rs 17,600, sales tax to 25% of the whole value and the levy to Rs 8,000. The passport total is Rs 68,053.
On CNIC the withholding tax also climbs, from Rs 5,000 to Rs 11,500 for a filer, so a sealed 512GB set comes to Rs 87,164.
Every iPhone XS value
Used and sealed values from FBR's rulings, with passport and CNIC totals.
| Value basis | Value | Passport | CNIC, filer | CNIC, non-filer |
|---|---|---|---|---|
| FBR ruling 2070/2026, used | US$73 | Rs 6,668 | Rs 7,722 | Rs 7,822 |
| FBR ruling 1999/2025, new, 64GB | US$406 | Rs 38,385 | Rs 48,688 | Rs 53,688 |
| FBR ruling 1999/2025, new, 256GB | US$468 | Rs 41,473 | Rs 52,587 | Rs 57,587 |
| FBR ruling 1999/2025, new, 512GB | US$550 | Rs 68,053 | Rs 87,164 | Rs 98,664 |
At Rs 276.75 per US$ (State Bank of Pakistan rate of 30 October 2026). CNIC figures include 4% additional customs duty.
Is passport worth it for an old XS?
At this value the passport route saves the 4% additional customs duty (Rs 808) and Rs 100 withholding tax, plus the sales tax on that duty. In all it is about a thousand rupees: Rs 6,668 against Rs 7,722. It is still the cheaper route if you brought the phone in yourself and are within 60 days of arrival.
The XS takes a nano-SIM and an eSIM, so *#06# shows two IMEIs. Check each one by SMS to 8484 before applying, since each IMEI is registered on its own.
iPhone XS PTA tax questions
How much PTA tax on a used iPhone XS?
About Rs 6,668 on passport at FBR's used value of US$73 and Rs 276.75 per US dollar. That is Rs 2,400 regulatory duty, Rs 4,068 sales tax and a Rs 200 levy. The value is the same for every storage size of a used set.
What is iPhone XS PTA tax on CNIC for a non-filer?
About Rs 7,822, against Rs 7,722 for a filer. In this slab the withholding tax is only Rs 100, so being a non-filer costs just that much extra. Most of the CNIC bill is the regulatory duty and sales tax.
What is the PTA tax on a sealed iPhone XS 512GB?
About Rs 68,053 on passport and Rs 87,164 on CNIC for a filer. FBR's ruling 1999/2025 values it at US$550, above the US$500 line, so it pays 25% sales tax and the higher duty and levy.
Why does the iPhone XS pay less PTA tax than the XR?
Because FBR's used-phone ruling of April 2026, set after market enquiries, values a used XS at US$73 and a used XR at US$80. Both are in the same slab, so the difference is small: Rs 6,668 against Rs 7,017 on passport.
Is iPhone XS PTA tax the same as the XS Max?
No. The used XS Max is valued at US$95, so it pays Rs 7,764 on passport against Rs 6,668 for the XS. Both stay under US$100, so the fixed duty and levy are the same and only the sales tax differs.
Figures use Rs 276.75 to the US dollar (30 October 2026) and the duty and tax rates from 1 July 2026. Your PSID shows the value customs used and the amount to pay.
Last reviewed 2 November 2026. Results are estimates; official notices always take precedence.