This calculator opens on the iPhone 11, the cheapest phone on this site to register. PTA tax on a used iPhone 11 is about Rs 14,312 on passport and Rs 16,151 on CNIC for a filer. FBR's used-phone ruling 2070/2026 values it at US$133, which puts it in the US$100 to 200 slab.
This slab got the most relief in the 2026-27 budget. Regulatory duty fell from Rs 7,500 to Rs 6,000 and withholding tax from Rs 930 to Rs 100. Under the 2025-26 rates the same phone cost about Rs 1,770 more on passport and about Rs 3,500 more on CNIC.
Used iPhone 11: every item
At FBR's used value of US$133.
| Item | Passport | CNIC (filer) |
|---|---|---|
| Customs value | Rs 36,842 | Rs 36,842 |
| Regulatory duty | Rs 6,000 | Rs 6,000 |
| Additional customs duty 4% | Nil (baggage) | Rs 1,474 |
| Sales tax 18% | Rs 7,712 | Rs 7,977 |
| Withholding income tax | Nil | Rs 100 |
| Mobile levy | Rs 600 | Rs 600 |
| Total | Rs 14,312 | Rs 16,151 |
iPhone 11, FBR ruling 2070/2026, used at US$133 × Rs 277.01.
On passport: value Rs 36,842, sales tax 18% of Rs 42,842 = Rs 7,712, plus Rs 6,000 duty and Rs 600 levy.
The levy figure for this slab
The mobile levy for phones worth US$100 to 200 was set at Rs 600 in 2022. The 2026-27 budget proposed a cut for this slab. The calculator keeps Rs 600; if your PSID shows a lower levy, the totals above fall by up to Rs 600.
The filer or non-filer question hardly matters for the iPhone 11. Withholding tax in this slab is Rs 100, or Rs 200 for a non-filer.
iPhone 11 PTA tax: used, new and launch values
| Value basis | Value | Passport | CNIC, filer | CNIC, non-filer |
|---|---|---|---|---|
| FBR ruling 2070/2026, used | US$133 | Rs 14,312 | Rs 16,151 | Rs 16,251 |
| FBR ruling 1999/2025, new, 128GB | US$346 | Rs 29,436 | Rs 34,930 | Rs 35,900 |
| US launch price, 64GB (September 2019) | US$699 | Rs 78,407 | Rs 99,589 | Rs 111,089 |
At Rs 277.01 per US$ (State Bank of Pakistan rate of 8 October 2026). CNIC figures include 4% additional customs duty.
The new-phone ruling 1999/2025 values a new iPhone 11 128GB at US$346. Apple's 2019 launch price for 64GB, US$699, is shown only for comparison; few people will be assessed on that basis now.
From US$95 to US$133
In January 2026 FBR's used-phone ruling put the iPhone 11 at US$95, in the US$30 to 100 slab. On passport that would be about Rs 7,769 at 2026-27 rates and Rs 277.01 to the dollar. The April 2026 ruling raised it to US$133, into the next slab, which roughly doubles the tax to Rs 14,312.
For a newer model, see the iPhone 13 Pro Max page.
Is your iPhone 11 already registered?
A second-hand iPhone 11 may have been registered by its first owner. Dial *#06# for the IMEI and send it by SMS to 8484, or enter it on PTA's DIRBS website. If it shows as not registered, apply in DIRBS with your passport or CNIC to get a PSID with the exact tax. The PTA tax calculator walks through each step.
iPhone 11 PTA tax questions
How much is iPhone 11 PTA tax on passport?
About Rs 14,312 using FBR's used value of US$133 and Rs 277.01 to the dollar. That is Rs 6,000 regulatory duty, Rs 7,712 sales tax at 18% and a Rs 600 mobile levy.
How much is iPhone 11 PTA tax on CNIC?
About Rs 16,151 for a filer and Rs 16,251 for a non-filer. CNIC adds Rs 1,474 additional customs duty at 4%, slightly more sales tax because that duty is taxed too, and Rs 100 withholding tax.
Is iPhone 11 PTA tax lower in 2026-27?
Yes. At the same value and exchange rate, the passport tax fell by about Rs 1,770 to Rs 14,312, and CNIC by about Rs 3,500 to Rs 16,151, because of the July 2026 cuts in regulatory duty, additional customs duty and withholding tax.
Worked at the duty and tax rates in force from 1 July 2026 and Rs 277.01 to the dollar (State Bank, 8 October 2026). DIRBS can value a phone you carry in yourself differently from the used-phone ruling, so treat the PSID amount as final.
Last reviewed 9 October 2026. Results are estimates; official notices always take precedence.