FBR's used-phone ruling 2070/2026 values the Galaxy S23 Ultra at US$305. At that value PTA tax is about Rs 27,386 on passport and Rs 32,342 on CNIC for a filer.
The S23 Ultra is the newest Samsung in that ruling. FBR's general mobile phone ruling 1834/2023 of 6 December 2023 also lists it, as a new 512GB phone at US$1,043. At that value the passport tax is Rs 110,204, so which value applies to your phone makes a large difference.
Two FBR values for one phone
| Passport | US$305 (used, Ruling 2070/2026) | US$1,043 (512GB, Ruling 1834/2023) |
|---|---|---|
| Regulatory duty | Rs 8,800 | Rs 17,600 |
| Sales tax | 18%: Rs 16,786 | 25%: Rs 76,604 |
| Mobile levy | Rs 1,800 | Rs 16,000 |
| Total | Rs 27,386 | Rs 110,204 |
The used ruling is for old and used phones imported in commercial quantity, activated at least six months before shipment. The 2023 ruling covers phones of every brand. FBR replaced it in 2025 for new iPhones only, so its values for new Samsung phones still stand.
A used S23 Ultra brought in on passport
Ruling 1834/2023 has a note saying used or refurbished phones brought in by passengers are also assessed at the values in its list. So a used S23 Ultra registered on your passport may be assessed at US$1,043, not US$305.
In that case the passport tax is Rs 110,204, and on CNIC a filer pays Rs 136,146. Choose "Enter value in US$" in the calculator and type the value shown on your PSID to check the bill.
Used S23 Ultra: passport and CNIC
At US$305, FBR's used value of 21 April 2026.
| Item | Passport | CNIC (filer) |
|---|---|---|
| Customs value | Rs 84,458 | Rs 84,458 |
| Regulatory duty | Rs 8,800 | Rs 8,800 |
| Additional customs duty 4% | Nil (baggage) | Rs 3,378 |
| Sales tax 18% | Rs 16,786 | Rs 17,394 |
| Withholding income tax | Nil | Rs 970 |
| Mobile levy | Rs 1,800 | Rs 1,800 |
| Total | Rs 27,386 | Rs 32,342 |
Samsung Galaxy S23 Ultra, FBR ruling 2070/2026, used at US$305 × Rs 276.91.
How the used value moved
Ruling 2035/2026 of January 2026 valued the used S23 Ultra at US$255. April's ruling raised it to US$305. Both are in the US$200 to 350 slab, so only the sales tax changed, by about Rs 2,500 on passport.
The ruling has no values for the S24 or S25 series. The Samsung S24 Ultra PTA tax is worked out from its launch price instead.
S23 Ultra IMEIs
A dual SIM S23 Ultra shows two IMEIs on *#06#, and both are also listed under Settings, About phone. Check each by SMS to 8484 or on PTA's DIRBS website. The PTA tax calculator explains how to get the PSID.
Galaxy S23 Ultra PTA tax questions
How much is S23 Ultra PTA tax on passport?
About Rs 27,386 at FBR's used value of US$305: Rs 8,800 regulatory duty, Rs 16,786 sales tax at 18% and a Rs 1,800 levy. If customs uses the US$1,043 value from Ruling 1834/2023, it is about Rs 110,204.
How much is S23 Ultra PTA tax on CNIC?
At the used value, about Rs 32,342 for a filer and Rs 33,312 for a non-filer. At US$1,043 a filer pays about Rs 136,146, including 4% additional customs duty and Rs 11,500 withholding tax.
Which value does FBR use for a Samsung S23 Ultra?
Customs applies the ruling that fits the import. Ruling 2070/2026 sets US$305 for used phones in commercial quantity. Ruling 1834/2023 sets US$1,043 for the 512GB model and says passengers' used phones are assessed at its values. Your PSID shows the value DIRBS used.
Is S23 Ultra PTA tax the same for 256GB and 1TB?
Under the used-phone ruling, yes: one value covers every storage size. Ruling 1834/2023 lists only the 512GB model, so the value of a new 256GB or 1TB set is fixed by customs when the PSID is made.
Rupee figures use Rs 276.91 to the US dollar (State Bank, 16 October 2026) and the 2026-27 rates. Which FBR value applies to a particular phone is decided when DIRBS issues the PSID, and the PSID is the amount you pay.
Last reviewed 19 October 2026. Results are estimates; official notices always take precedence.