The figures here start from the iPhone 13 Pro Max, whose tax went up a slab in April 2026. A filer registering a used one now pays about Rs 36,808 on passport, or Rs 46,698 on CNIC. This uses US$374, the value in FBR's used-phone ruling 2070/2026 of 23 April 2026.
In January 2026 the same phone was valued at US$295. That put it in the US$200 to 350 slab. The April ruling moved it up a slab, into US$350 to 500, where the fixed duty, levy and withholding tax are all higher.
What the slab change cost
Both columns use 2026-27 rates and Rs 277.01 to the dollar, so the only difference is the value.
| Passport | US$295 (Jan 2026 value) | US$374 (Apr 2026 value) |
|---|---|---|
| Regulatory duty | Rs 8,800 | Rs 12,000 |
| Sales tax 18% | Rs 16,293 | Rs 20,808 |
| Mobile levy | Rs 1,800 | Rs 4,000 |
| Total | Rs 26,893 | Rs 36,808 |
The new value adds close to Rs 10,000 on passport. On CNIC the gap is wider, Rs 31,721 against Rs 46,698, because withholding tax rises from Rs 970 to Rs 5,000.
Used iPhone 13 Pro Max: every item
At FBR's current used value of US$374.
| Item | Passport | CNIC (filer) |
|---|---|---|
| Customs value | Rs 103,602 | Rs 103,602 |
| Regulatory duty | Rs 12,000 | Rs 12,000 |
| Additional customs duty 4% | Nil (baggage) | Rs 4,144 |
| Sales tax 18% | Rs 20,808 | Rs 21,554 |
| Withholding income tax | Nil | Rs 5,000 |
| Mobile levy | Rs 4,000 | Rs 4,000 |
| Total | Rs 36,808 | Rs 46,698 |
iPhone 13 Pro Max, FBR ruling 2070/2026, used at US$374 × Rs 277.01.
Used, new and launch-price tax for the 13 Pro Max
| Value basis | Value | Passport | CNIC, filer | CNIC, non-filer |
|---|---|---|---|---|
| FBR ruling 2070/2026, used | US$374 | Rs 36,808 | Rs 46,698 | Rs 51,698 |
| FBR ruling 1999/2025, new, 512GB | US$837 | Rs 95,964 | Rs 119,057 | Rs 130,557 |
| US launch price, 128GB (September 2021) | US$1,099 | Rs 114,108 | Rs 140,830 | Rs 152,330 |
At Rs 277.01 per US$ (State Bank of Pakistan rate of 8 October 2026). CNIC figures include 4% additional customs duty.
The new-phone ruling 1999/2025 lists the 512GB model at US$837. Apple's 2021 launch price for 128GB was US$1,099. Both put the phone in the top slab.
Is a used 13 Pro Max worth registering?
At about Rs 36,808 on passport, the tax is a fixed cost to weigh against the price gap between a PTA-approved and a non-approved set in the local market. The calculator shows the tax. The market prices you will need to check yourself.
The 60 day window matters here too. A traveller who misses it moves to the CNIC route, pays about Rs 10,000 more as a filer, and also pays a fine. For a newer phone, see the iPhone 14 Pro Max page.
Checking a 13 Pro Max before you buy
Before paying for a used 13 Pro Max, ask the seller for the IMEI (dial *#06# on the phone) and text it to 8484 or look it up on PTA's DIRBS website. A set that comes back unregistered still owes the tax above, paid on a DIRBS PSID under your passport or CNIC. The main PTA tax page has the full process.
iPhone 13 Pro Max PTA tax questions
What is PTA tax on iPhone 13 Pro Max on passport?
About Rs 36,808 using FBR's used value of US$374. That is Rs 12,000 regulatory duty, Rs 20,808 sales tax at 18% and a Rs 4,000 mobile levy. No withholding tax is charged on passport.
What is PTA tax on iPhone 13 Pro Max on CNIC?
On CNIC a filer pays about Rs 46,698 and a non-filer Rs 51,698. CNIC adds Rs 4,144 additional customs duty, a little more sales tax, and Rs 5,000 withholding tax, doubled for non-filers.
Why is iPhone 13 Pro Max PTA tax higher than last year?
FBR raised its used value from US$295 to US$374 in April 2026. That moved it into a higher slab. Comparing both values at 2026-27 rates, the passport tax is close to Rs 10,000 more at the new value: Rs 36,808 against Rs 26,893.
Every rupee figure on this page uses Rs 277.01 per US dollar, the State Bank rate of 8 October 2026, and the 2026-27 duty rates. Customs may not apply the used-phone value to a set you bring in yourself; the tax you owe is whatever your DIRBS PSID shows.
Last reviewed 9 October 2026. Results are estimates; official notices always take precedence.