iPhone 13 and 13 Pro Max PTA Tax 2026–27

The iPhone 13 Pro Max PTA tax for 2026-27 is about Rs 71,166 on passport and Rs 82,666 on CNIC (filer) for the 128GB model, rising to about Rs 91,600 on passport for 512GB, using FBR’s values for new iPhones at Rs 277 to the dollar. The iPhone 13 128GB is about Rs 36,642 on passport, and every 13 mini, 13, 13 Pro and 13 Pro Max storage size is in the table below. Commercially imported used units are valued much lower (US$374 for a 13 Pro Max since April 2026), which is why dealer stock that is already PTA approved often costs less than registering a phone yourself.

Last checked: 19 October 2026. Sources are linked in the text.

iPhone 13 Pro Max PTA tax by route

From 1 July 2026, a phone valued above US$700 pays 25% sales tax on its rupee value, Rs 17,600 regulatory duty and a Rs 16,000 mobile handset levy. CNIC registration adds income tax: Rs 11,500 for filers and Rs 23,000 for non-filers. The passport route has no income tax.

The value is set by FBR per model and storage, not by what you paid. The values below are from FBR’s Valuation Ruling No. 1999/2025 for new iPhones (23 April 2025), also reported by PK Revenue (13 Pro Max 512GB at US$837) and listed in full by Times of Karachi. The exchange rate of Rs 277 is close to the 14 October 2026 interbank close of Rs 276.95 (Mettis Global).

The 512GB working: US$837 × 277 = Rs 231,849. Sales tax at 25% is Rs 57,962. Add Rs 17,600 and Rs 16,000 for Rs 91,562 on passport, then Rs 11,500 more on CNIC as a filer.

Check your figure against the DIRBS value

When you check your IMEI on FBR’s WeBOC page, it shows the assessed value. If it differs from the table above (for example after a revision), find the nearest row below to see what the tax should be at that value. All rows use Rs 277 per dollar.

Notice the jump between US$500 and US$501: sales tax goes from 18% to 25% and the fixed charges rise, so the bill rises by more than Rs 26,000. For any exact value, use the ProInfoDesk PTA tax calculator.

What changed for used iPhone 13 values in 2026

FBR’s customs valuation directorate in Karachi changed the values for used phones twice this year. These rulings cover used phones imported in commercial quantities, without boxes or accessories, that were activated at least six months before export.

The January cut (Valuation Ruling 2035/2026) was reported by The News and Dawn, which differ slightly on the 13 Pro Max figure. That ruling was rescinded on 3 April 2026, and the replacement ruling raised values again, as reported by ProPakistani and The Express Tribune. Business Recorder numbers it 2070/2026; ProPakistani says 2076/2026.

At US$374, the formula gives about Rs 34,600 before income tax on a 13 Pro Max in a commercial consignment. That is roughly a third of the personal 512GB figure above. It does not help you if you bring a phone in your own luggage: PTA told the Senate in August 2026 that personal registration does not separate new and used phones.

Used iPhone 13 buyer checklist

Most people looking up PTA tax on iPhone 13 are buying a second-hand phone. A cheap non-PTA or JV unit can end up costing more than a PTA-approved one once you add tax, so check these before money changes hands. Our step-by-step guide to buying a used iPhone covers the full inspection.

1. Confirm the PTA status. Dial *#06#, then send the first IMEI by SMS to 8484 or check it on DIRBS. A PTA-approved phone shows as compliant. Check the second IMEI (eSIM) as well.
2. Match every IMEI. The IMEI on the box, in Settings, General, About, and from *#06# should be identical. A box from a different phone is a common trick to sell a non-PTA unit as approved.
3. Check battery health. Go to Settings, Battery, Battery Health and Charging. Below about 80% maximum capacity, budget for a battery replacement. A “Non-genuine battery” or “Unknown part” message means the battery or screen was replaced with a non-Apple part.
4. Look for JV signs. In Settings, General, About, Carrier Lock should say “No SIM restrictions”. A thin chip or sticker under the SIM card, a phone that only works with one network, or a seller who says “do not update iOS” all point to a JV iPhone.
5. Check Find My is off and the Apple ID is signed out. Ask the seller to erase the phone in front of you. An activation-locked iPhone is worth little.
6. Run the WeBOC check on non-PTA phones. If the phone is not approved, enter the IMEI on FBR’s Mobile Device Duty Information page and add that tax to the asking price before you compare deals.

JV units often lose signal after an iOS update or when the carrier closes the workaround they rely on. Read the 7 disadvantages of JV iPhones before you consider one.

Registering an iPhone 13 yourself: passport or CNIC

If you are bringing an iPhone 13 from abroad, register on passport within 60 days of arrival to avoid income tax. Visitors also get 120 days of free temporary registration. After that window, the CNIC route is the only option, and non-filers pay double income tax, so check FBR’s Active Taxpayers List first.

1. Note both IMEIs with *#06#.
2. Check the tax on WeBOC by IMEI so you know the amount in advance.
3. On DIRBS, choose passport or CNIC registration and enter the IMEIs and your details.
4. Pay the PSID through your bank app, JazzCash or Easypaisa.
5. Restart the phone with your SIM. Status usually updates within 24 to 48 hours.

Common mistakes

• Using the used-phone customs value (US$374) to estimate personal registration. DIRBS uses FBR’s model value for your IMEI.
• Comparing a non-PTA price with a PTA price without adding the tax.
• Paying on CNIC while still inside the 60-day passport window.
• Registering only one IMEI on a dual-SIM iPhone 13.

For bracket rules and all phone brands, see the full PTA tax guide. If you are weighing a newer model, compare with our iPhone 14 PTA tax page.

Frequently asked questions

What is the iPhone 13 Pro Max PTA tax in 2026?

About Rs 71,166 on passport and Rs 82,666 on CNIC as a filer for 128GB (US$658), Rs 83,322 on passport for 256GB, Rs 91,562 for 512GB and Rs 103,889 for 1TB, at Rs 277 per dollar.

What is the iPhone 13 PTA tax?

The iPhone 13 128GB (FBR value US$414) is about Rs 36,642 on passport and Rs 41,642 on CNIC as a filer. The 512GB crosses US$500 and jumps to about Rs 66,665 on passport.

What is the iPhone 13 Pro PTA tax?

About Rs 67,081 on passport and Rs 78,581 on CNIC as a filer for the 128GB (US$599), up to Rs 95,648 on passport for 1TB.

Did FBR reduce PTA tax on used iPhone 13 phones in 2026?

FBR cut the customs value for commercially imported used iPhone 13 models in January 2026 and partly reversed it in April 2026. These values apply to commercial consignments, not to phones you register yourself.

Is a PTA-approved used iPhone 13 better than a JV one?

Usually yes. A JV phone can lose network after an update, and registering a non-PTA 13 Pro Max yourself costs about Rs 71,000 to Rs 104,000 on passport.

How do I check if an iPhone 13 is PTA approved?

Dial *#06#, then send the IMEI to 8484 by SMS or check it on DIRBS. Both IMEIs should come back compliant.

Sources

• FBR: Valuation Ruling 1999/2025, new iPhones (PDF)
• PK Revenue: FBR Valuation Ruling 1999/2025 for Apple iPhones
• Times of Karachi: full list of new iPhone customs values
• The News: FBR revises downward customs values for used imported cellphones
• Dawn: Used phone rates to fall as govt revisits valuation
• ProPakistani: April 2026 valuation ruling for used phones
• The Express Tribune: Used imported mobiles become costlier
• ProPakistani: PTA confirms tax on old and new phones is the same
• Mettis Global: PKR interbank rate, 14 October 2026
• FBR WeBOC: Mobile Device Duty Information
• PTA DIRBS