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DGCV valuation rulings under Section 25A of the Customs Act, 1969 are Pakistan's standard tool for setting minimum assessable customs values on product lines where the Directorate judges declared transaction values unreliable — Customs assesses duty on the higher of the invoice value or the DGCV benchmark, creating a de facto price floor regardless of the commercial invoice. This is the same mechanism used across the Directorate's other product-specific rulings already in the register (zirconium silicate, latex rubber thread, aroma chemicals, ammunition — 2026-01-16-pakistan-dgcv-valuation-ruling-2036-2026-ammunition).
This particular ruling covers 62 models of old and used mobile phones from four major brands, restricted to commercial-quantity imports lacking original packaging/accessories, with a minimum six-month post-activation age requirement. Unlike the ammunition ruling filed the same day, the direction here is a downward rationalization: reporting indicates the Directorate lowered benchmark values across most models (e.g., older iPhones) to track a documented fall in global secondary-market prices for phones nearing end-of-commercial-life, easing the landed-cost floor for grey-market/re-export imports of used handsets, a channel in which China is the principal supply origin per Global Trade Alert.
The primary-source PDF is a scanned image (not machine-extractable text), so the exact 62-model schedule was not independently verified against the document; the US$25–US$460 range and per-model figures above are drawn from contemporaneous Pakistani press coverage of the ruling's contents, hence severity_basis: mixed rather than quant.
Severity is set at 2 (low-moderate): broader in product coverage (62 models, four major brands) than the single-line latex-thread ruling, but the net direction is liberalizing (lower valuation floor), not a new market-access restriction.
Samsung, Pixel and OnePlus handsets, easing duty/tax liability and landed cost for Pakistan's used-phone import and resale channel, which sources heavily from China-based refurbishment and grey-market export networks.
administrative-valuation cycle — the same day (16 January 2026) the Directorate also reset ammunition valuations, underscoring this as a generic institutional process rather than a mobile-phone-specific policy signal.
indicates the Directorate rescinded this ruling and replaced it with Valuation Ruling No. 2070/2026, sharply raising the same benchmark values (reported increases up to ~175% on select models). No primary-source URL for Ruling No. 2070/2026 could be confirmed within this filing's research budget; it is flagged below rather than recorded as a formal amendment.
rescind and replace this ruling with substantially higher benchmark values. A primary FBR/DGCV document URL for it was not locatable via web search in this pass — worth a follow-up filing pass once a direct PDF or gazette link surfaces, at which point it should be recorded as a structured amendments entry on this action.
against the (scanned-image) primary source; figures cited here rely on secondary press coverage.