PTA tax on a used Samsung Galaxy S22 Ultra is about Rs 25,139 on passport and Rs 29,506 on CNIC for a filer. Both use US$260, FBR's value in its used-phone ruling 2070/2026 of 21 April 2026.
New S22 Ultra sets are valued under an older ruling, 1834/2023 of 6 December 2023, which still applies to Samsung because FBR's 2025 ruling replaced it for new iPhones only. Its 128GB value is about three times the used one.
S22 Ultra PTA tax, used and new by memory
| Value basis | Value | Passport | CNIC, filer | CNIC, non-filer |
|---|---|---|---|---|
| FBR ruling 2070/2026, used | US$260 | Rs 25,139 | Rs 29,506 | Rs 30,476 |
| FBR ruling 1834/2023, new, 8GB+128GB | US$772 | Rs 91,426 | Rs 113,611 | Rs 125,111 |
| FBR ruling 1834/2023, new, 12GB+256GB | US$856 | Rs 97,239 | Rs 120,587 | Rs 132,087 |
| FBR ruling 1834/2023, new, 12GB+512GB | US$856 | Rs 97,239 | Rs 120,587 | Rs 132,087 |
| FBR ruling 1834/2023, new, 12GB+1TB | US$420 | Rs 39,088 | Rs 49,576 | Rs 54,576 |
At Rs 276.82 per US$ (State Bank of Pakistan rate of 23 October 2026). CNIC figures include 4% additional customs duty.
New values from Ruling 1834/2023: US$772 for 8GB+128GB, and US$856 for both 12GB+256GB and 12GB+512GB. The ruling prints US$420 for the 12GB+1TB set, lower than the 128GB set, so compare that row with the value on your PSID before relying on it.
Used S22 Ultra against used S23 Ultra
FBR values a used S23 Ultra at US$305. Both phones sit in the US$200 to 350 slab, so they pay the same Rs 8,800 regulatory duty and Rs 1,800 levy, and on CNIC the same Rs 970 withholding tax for a filer.
Only the sales tax differs. On passport the S22 Ultra is Rs 25,139 and the S23 Ultra Rs 27,381, a little over Rs 2,000 apart. The S23 Ultra PTA tax works through its own two values.
When the new value applies to a used phone
Ruling 1834/2023 has a note that used or refurbished phones brought in by passengers are also assessed at its listed values. So a used S22 Ultra registered on your passport may be valued at US$772 for 128GB, not US$260.
That changes the bill a great deal: Rs 91,426 on passport and Rs 113,611 on CNIC for a filer, more than three and a half times the used figure. Check the value on your PSID and pick the matching row in the calculator's value list.
Used S22 Ultra: each line of the bill
At US$260, FBR's used value.
| Item | Passport | CNIC (filer) |
|---|---|---|
| Customs value | Rs 71,973 | Rs 71,973 |
| Regulatory duty | Rs 8,800 | Rs 8,800 |
| Additional customs duty 4% | Nil (baggage) | Rs 2,879 |
| Sales tax 18% | Rs 14,539 | Rs 15,057 |
| Withholding income tax | Nil | Rs 970 |
| Mobile levy | Rs 1,800 | Rs 1,800 |
| Total | Rs 25,139 | Rs 29,506 |
Samsung Galaxy S22 Ultra, FBR ruling 2070/2026, used at US$260 × Rs 276.82.
IMEIs on an S22 Ultra
Dial *#06# or open Settings, About phone. A dual-SIM S22 Ultra shows two IMEIs. Send each one to 8484 or check it on PTA's DIRBS website before you pay for a used set. If it is not registered, apply in DIRBS for a PSID with your passport or CNIC. The PTA tax calculator has the full process.
S22 Ultra PTA tax questions
What is Samsung S22 Ultra PTA tax on passport?
About Rs 25,139 at FBR's used value of US$260: Rs 8,800 regulatory duty, Rs 14,539 sales tax at 18% and a Rs 1,800 levy. At the new 128GB value it is Rs 91,426. The passport route is open for 60 days after arrival.
What is S22 Ultra PTA tax on CNIC?
At the used value, about Rs 29,506 for a filer and Rs 30,476 for a non-filer. CNIC adds Rs 2,879 additional customs duty and Rs 970 withholding tax, doubled for a non-filer.
How much PTA tax on a new S22 Ultra?
On passport, Rs 91,426 for 8GB+128GB and Rs 97,239 for 12GB+256GB or 12GB+512GB. These values are over US$700, so the levy is Rs 16,000 and sales tax 25%.
Did S22 Ultra PTA tax go up in 2026?
The used value did. FBR's January 2026 ruling put it at US$160, in the US$100 to 200 slab. The April ruling raised it to US$260, one slab up. At the same exchange rate the passport tax rose from Rs 15,652 to Rs 25,139.
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.