The Directorate General of Customs Valuation (DGCV), Karachi, has officially released Valuation Ruling No. 1909 of 2025, setting new customs values for 187 different Apple iPhone models, including the highly anticipated iPhone 16 series.
The issuance of Valuation Ruling 1909/2025 comes in response to formal communications from the Collectorate of Customs (Airport), Islamabad, and multiple petitions from key stakeholders.
Inclusion of iPhone 16 Variants in Customs Valuation
A major highlight of the ruling is the inclusion of 16 different iPhone 16 variants, covering all models and storage capacities introduced by Apple in 2025.
This update ensures that all importers of Apple iPhone 16 Pro, iPhone 16 Pro Max, iPhone 16 Plus, and iPhone 16 base models are now bound by the newly prescribed customs values for accurate duty calculation.
These values are derived based on the prevailing international retail prices, adjusted according to local market factors and depreciation rules as defined under Sections 25 and 25A of the Customs Act, 1969.
The ruling has also provided clarity on depreciation allowances for older iPhones, including the iPhone 15, iPhone 14, iPhone 13, iPhone 12, iPhone 11, and various earlier models still circulating in the secondary market.
- Declared values from importers over the previous 90 days.
- Available international price references and manufacturer pricing.
- Comparative market analysis of brand-new vs. older generation iPhones.
- Consultative meetings with mobile importers, customs clearing agents, and valuation officers.
These meetings enabled a transparent dialogue, allowing stakeholders to present import invoices, commercial documentation, and suggest price structures reflective of actual trade practices.
- Standardizes customs valuation across the board, reducing discrepancies in assessments.
- Enhances revenue accuracy for the Federal Board of Revenue (FBR).
- Minimizes misdeclaration and under-invoicing risks.
- Offers predictability for importers planning bulk shipments of Apple products.
Breakdown of Newly Included iPhone Models in Valuation Ruling 1909/2025
The five-page Annexure-I attached with the ruling lists customs values for Serial No. 01 to 187, including detailed breakdowns for:
- iPhone 16 Pro Max (1TB, 512GB, 256GB)
- iPhone 16 Pro (512GB, 256GB, 128GB)
- iPhone 16 Plus (256GB, 128GB)
- iPhone 16 (256GB, 128GB)
- iPhone 15 series in all variants
- iPhone 14 and earlier models with applicable depreciation
- Section 25 – Pertaining to the transaction value method.
- Section 25A – Empowering the Customs Valuation department to issue rulings in case of value uncertainty.
