GOVERNMENT OF PAKISTAN

=fffiffi= DIRECTORATE GENERAL OF CUSTOMS VALUATION

7TI{ FLOOR, CUSTOM HOUSE
KARACHI
Phone: 021-99214144

No. M i sc/3 3/Mobi le-phone/V-Kh i/ zo t t tv t Dated:)) .04.2025

f 511
VALUATION RULIN cNo.?9Q9rzozs

This Ruling shall be applicable until the same is rescinded or revised in terms of sub-
section (4) of Section25A of the Customs Act, 1969.
2. The revision petition against this Valuation Ruling can be filed, under Section 25D of
the Custonrs Act, 1969 within 30 days before the Director General, Customs
Valuation.

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J The values in valuation ruling shall be applicable to the given description and

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specification of goods.

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Sub.iect ATION MSV w
(APPLE) OBILE PHONES ER SECTION OF THE

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CUSTOMS ACT. 1969.

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This Valuation Ruling supersedes Valuation Ruling No.
I Valuation Ruling 183412023 dated 06- 1 2 -2023 to the extent of New I Phone
(Apple) Mobile Phones.

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Date of tneetings rvith The meetings with relevant stakeholders were conducted

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stakeholders on 16.01 .2025 and 27 .01 .2025

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3. Background of the Issue: The Directorate received a letter dated 16.01.2025 from

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the Collectorate of Customs (Airport). Islamabad and multiple representations from different

stakeholders regarding revision of existing Valuation Ruling and inclusion of latest lphone

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l6 Apple devices of dift'erent variants. The existing Valuation Ruling was more than an year
old and the Customs values deterrnined therein were not reflective of prevailing
international market. Furtherrnore, solne old rnodels mentioned in the existing ruling have
reached their End of Life (EOL) and needed to be considered for depreciation. Accordingly,
in pursuance of analysis of irnport data, current market trends, the difference in market
prices and custorns values, an exercise for the determination of customs values of subject

goods n'as initiated under Section 25 and 25A of the Customs Act, 1969.

4. Analysis to determine Customs Values: Multiple meetings for the deterrnination of

customs values r'vere scheduled on aforementioned dates that were attended by the relevant
stakeholders. The stakcholders contended that the value of latest model IPhone l6 mobile
devices ol' different variants be included and subsequently values of old els be

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depreciated accordingly. Their viewpoints were heard in detail in view for the determination

of custorns values of the subject goods under Section 25A of the Customs Act, 1969. They
were requested to submit relevant import documents to substantiate their contentions. For
the deterrnination of customs values of subject goods, ninety (90) days'data was retrieved
and the same was thoroughly scrutinized. Some references of declared values were

available.

5. Method(s) adopted to determine Customs values: To determine the transaction

value of goods. the vah.ration methods, provided in Section 25 of the Customs Act, 1969,

rvere applied in sequential order. The transaction value method as provided in sub-section
(l) olsection 25 of the Customs Act, 1969, was found inapplicable as declared values did
not correspond to market prices. Similarly, the data of identical and similar goods as per

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sections 25(5) & (6) ibid provided some references of demonstrable evidence of qualities
it could not be solely relied

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and quantities of the sarne commercial level; however, upon.

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Meanrvhile. a market inquiry as envisaged under sub-Section 7 of Section 25 of the Customs

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Act, 1969 was conducted as per procedure of Office Order No. 1712014 dated l9-03-2014

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rvherein various markets rvere visited and the actual prices of subject goods were acquired.

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As a result. after adjusting the amounts of profits, the C&F value has been determined under
Secriorr 25(7) of the Customs Act. 1969 read with Office Order No. l712014 dated l9-03-

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2014. rvhich are Annexure-I:

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6. Customs values of Nerv Iphone (Apple) Mobile Phones: -ln view of above the

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transaction value of the fbllorving goods has been detennined and hereinafter specified shall

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be the Customs value for assessment of duty & taxes given against them vide Annexure-I

which contains five (05) number of pages having Serial no. 0l to 187:-

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7. ln cases, where declared values or values in invoice retrieved frorn the consignment,

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as the case may be, are higher than the customs values detennined in this valuation ruling,

the assessrnent shall be made on higher values in terms of sub-section (l) of Section 25 of
the Custonrs Act. 1969.

8. The VR shall be applicable for the description and specifications of goods as

mentioned in the aforementioned table. HS Codes are mentioned for illustrative purposes.

9. The Collectorates of customs shall ensure the irnp lementation of VR and in case of
any anomaly may be brought to the notice of this Directorate imrnediately

(Dr. ahi
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Copy for necessary action and implementation:

The Collectors Customs, Collectorates / Directorates of Customs

/ Directors of
(Appraisement-West / East / SAPT / PMBQ / JIAP / Enforcement/), Karachi / Hyderabad /
(Appraisement / Enforcement / Ports), Quetta / Gwadar I Khuzdar (Appraisement /
Enibrcement / AIIA), (Appraisement-East / West, Lahore / Faisalabad Appraisement /
Enforcement, Sargodha / Enforcement & Appraisement, Sambrial (Sialkot) / Enforcenrent,
Multan / Islamabad / Gilgit-Baltistan / (Appraisement/ Enforcement), Peshawar I
Enfc'rrcement. Dera lsmail Khan / Exports (Port Qasim/Custom House, Karachi) / Transit
Trade, Karachi.

Copy fbr information:

l) The Member Customs (Operations), F.B.R', Islamabad'

2) The Director General, Custott]s Valuation, Custom [{ouse, Karachi.
3) All Chief Collectors i Director Generals of Customs, Karachi / Lahore / Islamabad /

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Quetta / Peshawar.
4) All Collectors i Directors oICustoms. Karachi / Lahore / Islamabad/ Quetta/ Peshawar/

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Faisalabad.

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5) The Director, Directorate of Customs Valuation, Lahore / Quetta / Peshawar.

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6) The Deputy Director (MIS), Directorate General of Customs Valuation, Karachi, for
uploading in One Customs &WEBOC database system.
7) The Chairman (Valuation Cornmittee), FPCC&1, Federation House, Clifton, Karachi.

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8) The Chambers of Commerce & Industry, Karachi, Lahore, Islamabad, Hyderabad, Quetta

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&Peshawar.
9) The Karachi Custorns Agents Group, Bohri Road, Karachi.

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l0) The Webmaster, Federal Board of Revenue, Islamabad.
I l) Cuard File.

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='ffi#$- GOVERNMENT OF PAKISTAN
DIRBCTORATE GENERAL OF CUSTOMS VALUATION
r;--: Trrr FLOOR, CUSTOM HOUSE
KARACHI
Phone: 021-99214144

Annexure-I
D .2025
Custom Value
S. No I}RAND MODEL C&F in
US$/Piece

I 2 3 4

I Apple IPHONE I6 I28GB 666

2 Apple IPHONE 16256GB 764

J Apple IPHONE I6 5I2GB 955

4 Apple IPHONE l6e l28GB 59r

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5 Apple IPHONE l6e 256GB 688

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6 Apple IPHONE l6e 5l2GB 890

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7 Apple IPHONE I6 PLUS I28GB 764

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8 Apple IPHONE I6 PLUS 256GB 868

9 Apple IPHONE I6 PLUS 5I2GB I 050

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l0 Apple IPHONE I6 PRO I28GB 878

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ll Apple IPHONE I6 PRO 256G8 977

t2 Apple IPHONE I6 PRO 5I2GB I 178

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l3 Apple IPHONE I6 PRO lTB 1379

t4 Apple IPHONE I6 PRO MAX 256G8 r 070

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l5 Apple IPHONE I6 PRO MAX 5I2GB 1278

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l6 Apple IPHONE I6 PRO MAX ITB 1469

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17 Apple IPHONE I5 I28GB 600

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l8 Apple IPHONE I5 256G8 688

l9 Apple IPHONE I5 5I2GB 860

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20 Apple IPHONE I5 PLUS I28CB 688

2t Apple IPHONE I5 PLUS 256C8 780

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22 Apple IPHONE I5 PLUS 5I2GB 945
23 Apple IPHONE I5 PRO I28GB 790
24 Apple IPHONE 15 PRO 256G8 880

25 Apple IPHONE I5 PRO 5I2GB r 060

26 Apple IPHONE I5 PRO ITB t240
27 Apple IPHONE I5 PRO MAX 256G8 960
28 Apple IPHONE I5 PRO MAX 5I2GB I r40
29 Apple IPNONE I5 PRO MAX ITB 1320
30 Apple IPHONE l4 Plus l28GB 619
3l Apple IPHONE l4 Plus 256G8 687
32 Apple IPHONE l4 Plus 5l2GB 823
JJ Apple IPHONE I4 I28GB 490
3,1 Apple IPHONE 14 256G8 6r3
35 Apple IPHONE I4 5I2GB 747
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36 Apple IPHONE l4 Pro l28GB 721
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37 Apple IPHONE 14 Pro 256G8 788

l8 Apple IPHONE l4 Pro 5l2GB 922

39 Apple IPHONE l4 Pro ITB I 057

40 Apple IPHONE l4 Pro Max l28GB 824

IPHONE l4 Pro Max 256GB 891
4l Apple
42 Apple IPHONE.I4 Pro Max 5l2GB 1026

43 Apple IPHONE l4 Pro Max ITB I I6l

44 Apple IPHONE l3 Mini l28GB 355

45 Apple IPHONE l3 Mini 256GB 4t4

46 Apple IPHONE I3 Mini 5l2GB 534

47 Apple IPHONE I3 I28GB 4t4

18 Apple IPHONE I3 256G8 474

49 Apple IPHONE I3 5I2GB 593

50 Apple IPHONE l3 Pro l28GB 599

Apple IPHONE l3 Pro 256G8 658

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,51

52 Apple IPI-IONE l3 Pro 5l2GB 778

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53 Apple IPHONE l3 Pro ITB 896

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54 Apple IPHONE l3 Pro Max l28GB 658

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55 Apple IPHONE l3 Pro Max 256GB 718

56 Apple IPHONE l3 Pro Max 5l2GB 837

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57 Apple IPHONE l3 Pro Max I TB r0t5

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58 Apple IPHONE I2 MINI-64GB BLACK 393
Apple IPHONE I2 MINI-64G8 WHITE 393

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59
60 Apple IPHONE I2 MINI-64G8 RED 393

6l Apple IPHONE I2 MINI.64GB BLUE 393

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62 Apple IPHONE I2 MINI-6408 GITEEN 393

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63 Apple IPHONE I2 MINI-I28G8 BLACK 420

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6,1 Apple IPHONE I2 MINI.I 28GB WHII'E 420

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65 Apple IPHONE I2 N4INI428GB RED 420
66 Apple IPI-IONE I2 MINI-I28GB BLUE 420

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67 Apple IPIIONE I2 MINI-I28G8 GREEN 420
Apple IPHONE I2 MINI-256G8 BLACK 476

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68
69 Apple IPHONE I2 MINI.256GB WHITE 476
70 Apple IPHONE I2 MINI-256G8 RED 476
7l Apple IPIIONE I2 MINI-256G8 BLUE 476
72 Apple IPIIONE I2 MINI-256GB GREEN 476
73 Apple IPI{ONE I2-64GIJ BLACK 419
1t Apple IPHONE I2-64C8 WHITE 449
75 Apple IPHONE I2-64CB RED 449
i6 Apple II'HONE I2-64G8 BLUE 449
77 Apple IPHONE 12-6408 GREEN 449
IPHONE I2.I28GB BLACK ,176
7ti Apple
79 Apple IPI'IONE I 2-I28.CB WHITE ,176
476
--- 4pple--
80 IPHONE I2-I28GB RED
8l Apple IPHONE I2-I28GB. BLUE /+76

82 Afiple IPHONE I2-I28CB GREEN 476

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83 Apple IPHONE I2-256G8 BLACK 532
84 Apple IPHONE I2-256G8 WHITE 532
85 Apple IPHONE 12-256GB RED s32
86 Apple IPHONE I2-256G8 BLUE 532
87 Apple IPHONE I2-256G8 GREEN 532
88 Apple IPHONE I2 PRO-I28GB GRAPHITE 560

89 Apple IPHONE I2 PRO-I28GB WHITE 560

90 Apple IPHONE I2 PRO-I28OB GOLD 560

9t Apple IPHONE I2 PRO-I28GB BLUE 560

92 Apple IPHONE I2 PRO-256G8 GRAPHITE 616

93 Apple IPHONE I2 PRO-256G8 WHITE 616
94 Apple IPHONE I2 PRO-256G8 GOLD 616
95 Apple IPHONE I2 PRO-25608 BLUE 616
96 Apple IPHONE I2 PRO-5I2GB GRAPHITE 727

97 Apple IPHONE I2-PRO-5 I20I 3 WHITE 727

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98 Apple IPHONE I2 PRO.5I2GB GOLD 727

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99 Apple IPHONE I2 PRO-5I2GB BLUE 727

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r00 Apple IPIIONE I2 PRO MAX-I 28GB GRAPHITE 616

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r0r Apple IPHONE I2 PRO MAX-I28GB WHITE 616
t02 Apple IPHONE I2 PRO MAX-428G8 GOLD 616

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103 Apple IPHONE I2 PRO MAX-I 28GB BLUE 616

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104 Apple IPHONE I2 PRO MAX-256G8 GRAPHITE 671

Apple IPHONE I2 PRO MAX.256GB WHITE 671

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105
106 Apple IPHONE I2 PRO MAX-256G8 GOLD 671
107 Apple IPHONE I2 PRO MAX-2560B BLUE 67t

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108 Apple IPHONE I2 PRO MAX-5I2GB GRAPHITE 783

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109 Apple IPHONE I2 PRO MAX-5I2CB WHITE 783
il0 Apple IPHONE I2 PRO MAX-5I2G9 GOLD 783

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lll Apple IPHONE I2 PRO MAX.5I2GB BLUE 783
l2 Apple IPHONE II -64G8 WHITE J.t )

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lt3 Apple IPHONE II - 64GB BLACK ) z_)

lt4 Apple IPHONE II .64C8 GREEN )z)

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lt5 Apple IPHONE II - 64GB YELLOW )/.)
ll6 Apple IPHONE II -64GBPURPLE ) /.)
n7 Apple IPHONE II -64G8 RED )z)
l18 Apple IPHONE II - I28GB WHITE 346
il9 Apple IPHONE I I- I28GB BLACK 346
120 Apple IPHONE II - I28GB GREEN 346
t2t Apple IPHONE II.I28OBYELLOW 346
122 Apple IPHONE II - I28GB PURPLE 346
123 Apple IPHONEII-I28GBRED 346
124 Apple IPHONE II - 256GB WHITE 393
125 Apple IPHONE II - 256GB BLACK 393
t26 Apple IPHONE II .256GB GREEN 393
127 Apple IPHONE II.256GBYELLOW 393
t28 Apple IPHONE II .256G8 PURPLE 393

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129 Apple IPHONEII-256GBRED 393
130 Apple IPHONE I I PRO - 64GB SPACE GREY 462
l3r Apple IPHONE II PRO - 64GB SILVER 462
132 Apple IPHONE I I PRO - 64GB MIDNIGHT GREEN 462
133 Apple IPHONE II PRO'64GBGOLD 462
134 Apple IPHONE I I PRO - 256G8 SPACE GREY 531

l3s Apple IPHONE II PRO-256G8 SILVER 531

r36 Apple IPHONE I I PRO - 256G8 MIDNIGHT GREEN s3l

137 Apple IPHONE I I PRO - 256CB GOLD 53r
138 Apple IPHONE I I PRO.5I2GB SPACE GREY 623
r39 Apple IPHONE II PRO - 5I2GB SILVER 623
140 Apple IPHONE I I PRO. 5I2GB MIDNIGHT GREEN 623
l4t Apple IPHONE I I PRO - 5I2GB GOLD 623

142 Apple IPHONE I I PRO MAX -64G8 SPACE GREY 508

143 Apple IPHONE I I PRO MAX.64GB SILVER s08

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144 Apple IPHONE I I PRO MAX -64G8 MIDNIGHT GREEN s08

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145 Apple IPHONE I I PRO MAX -64G8 GOLD 508

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146 Apple IPHONE I I PRO,MAX -256GB SPACE GREY 618

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147 Apple IPHONE I I PRO MAX -256GB SILVER 578

148 Apple IPHONE II PRO MAX -256G8 MIDNIGHT GREEN 578

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149 Apple IPHONE I I PRO MAX -256G8 GOLD _s78

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r50 Apple IPHONE I I PRO MAX -5I2GB SPACE GREY 670
l5t Apple IPHONE II PRO MAX -5I2GB SILVE,R 670

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152 Apple IPI-IONE I I PRO MAX -5I 2CB MIDNIGHT GREEN 670
r53 Apple IPHONE I I PRO MAX-5I2G8 GOLD 670

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151 Apple IPHONE X 64GB SPACE GREY 347

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155 Apple IPHONE X 256G8 SPACE GREY 399
t56 Apple IPHONE XR 256G8 BLACK 366

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t57 Apple IPHONE XS MAX 64GB SPACE GREY 447
158 Apple IPI-IONE XS MAX 256G8 SPACE GREY 509

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159 Apple IPHONE XS MAX 5I2GB SPACE GREY s90
160 Apple IPHONE XS 64GI3 SPACE GREY 406

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l6r Apple IPHONE XS 256G8 SPACE GREY 468
162 Apple IPHONE XS 5I2GB SPACE CREY 550
r63 Apple IPHONE XR 64GB BLACK 305
164 Apple IPHONE XR I28CB BLACK 326
r65 Apple IPHONE XR 64GB BLUE 305
166 Apple IPHONE XR I28CB WHITE 326
t67 Apple IPHONE 8 64GB SPACE GREY 239
168 Apple IPHONE 8 256GB SPACE GREY 290
169 Apple IPHONE 8 PLUS 64GB SPACE GREY 274
t70 Apple IPHONE 8 PLUS 256G8 SPACE GREY 32s
t7t Apple IPHONE 7 PLUS I28GB BLACK 276
172 Apple IPHONE 7 32GB BLACK 206
t73 Apple IPHONE 7 I28GB BLACK 238
174 Apple IPHONE 7 PLUS 32GB BLACK 244

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t'7 5 Apple IPHONE 65 128G8 SPACE GRAY 238
176 Apple IPHONE 65 PLUS 128G8 SPACE GREY 270
177 Apple IPHONE 65 32GB SPACE GREY 206
t78 Apple IPHONE 65 PLUS 32GB SPACE GREY 238
179 Apple IPHONE SE BLACK 64G13 205
r80 Apple IPHONE SE WHITE 64GB 205
l8t Apple IPHONE SE RED 64GB 205
t82 Apple IPHONE SE BLACK I28GB 230
183 Apple IPHONE SE WHITE I28013 230
184 Apple IPHONE SE RED I28GB 230
185 Apple IPHONE SE BLACK 256G8 282
186 Apple IPHONE SE WHITE 256G8 282
187 Apple IPHONE SE RED 256G8 1 L 282

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