Loaded with the iPhone 14 Pro Max, the calculator lists every duty and tax line for passport or CNIC. For a used set the bill is about Rs 38,753 on passport and Rs 49,153 on CNIC, filer rates. FBR's used-phone ruling of 23 April 2026 values it at US$413, up from US$360 in January 2026.
US$413 is in the US$350 to 500 slab. So the 14 Pro Max pays 18% sales tax, not 25%, and a fixed Rs 12,000 regulatory duty and Rs 4,000 levy. That is why it costs far less to register than a 15 Pro Max, whose used value is just over US$500.
Used iPhone 14 Pro Max: every item
At FBR's used value of US$413.
| Item | Passport | CNIC (filer) |
|---|---|---|
| Customs value | Rs 114,405 | Rs 114,405 |
| Regulatory duty | Rs 12,000 | Rs 12,000 |
| Additional customs duty 4% | Nil (baggage) | Rs 4,576 |
| Sales tax 18% | Rs 22,753 | Rs 23,577 |
| Withholding income tax | Nil | Rs 5,000 |
| Mobile levy | Rs 4,000 | Rs 4,000 |
| Total | Rs 38,753 | Rs 49,153 |
iPhone 14 Pro Max, FBR ruling 2070/2026, used at US$413 × Rs 277.01.
On passport: value Rs 114,405, sales tax 18% of Rs 126,405 = Rs 22,753, plus Rs 12,000 duty and Rs 4,000 levy.
iPhone 14 Pro Max PTA tax by value basis
| Value basis | Value | Passport | CNIC, filer | CNIC, non-filer |
|---|---|---|---|---|
| FBR ruling 2070/2026, used | US$413 | Rs 38,753 | Rs 49,153 | Rs 54,153 |
| FBR ruling 1999/2025, new, 256GB | US$891 | Rs 99,704 | Rs 123,545 | Rs 135,045 |
| US launch price, 128GB (September 2022) | 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.
A new 256GB set at FBR's US$891 falls in the top slab, so it costs more than double the used figure.
How much room below US$500
The used value sits US$87 under the US$500 line. If FBR raised it past US$500 in a later ruling, the passport tax would jump by more than Rs 20,000, as happened to the 15 Pro Max in April 2026.
The exchange rate does not move the slab. Slabs are set on the dollar value, so a weaker rupee only raises the sales tax part. At Rs 300 to the dollar, the used 14 Pro Max would still pay 18%.
CNIC for a filer, step by step
- Additional customs duty: 4% of Rs 114,405 = Rs 4,576
- Sales tax: 18% of (114,405 + 12,000 + 4,576) = Rs 23,577
- Withholding tax: Rs 5,000 (Rs 10,000 for a non-filer)
- Regulatory duty Rs 12,000 and levy Rs 4,000
- Total: Rs 49,153
PTA status of a 14 Pro Max
The iPhone 14 Pro Max shows its IMEI under Settings, General, About, as well as when you dial *#06#. Send it to 8484 by SMS or check it in PTA's DIRBS app. An unregistered set is given its tax on a PSID once you apply in DIRBS, and how to check PTA status by IMEI explains the rest.
iPhone 14 Pro Max PTA tax questions
How much is iPhone 14 Pro Max PTA tax on passport?
About Rs 38,753 at FBR's used value of US$413 and Rs 277.01 to the dollar. That is Rs 12,000 regulatory duty, Rs 22,753 sales tax and a Rs 4,000 levy. There is no withholding tax on passport.
How much is iPhone 14 Pro Max PTA tax on CNIC?
A filer pays about Rs 49,153; without Active Taxpayers List status it is Rs 54,153. CNIC adds 4% additional customs duty and Rs 5,000 withholding tax, which doubles to Rs 10,000 if you are not on the Active Taxpayers List.
Did the April 2026 ruling raise the 14 Pro Max tax?
Yes. Its used value went from US$360 to US$413. Both are in the same slab, so only sales tax changed. At 2026-27 rates the passport tax is Rs 38,753 against about Rs 36,110 at the old value.
These totals use the rates in force since 1 July 2026 and the State Bank dollar rate of 8 October 2026 (Rs 277.01). A phone you bring in yourself may be valued differently from the used-phone ruling, so pay the amount on your PSID.
Last reviewed 9 October 2026. Results are estimates; official notices always take precedence.