Social media feeds across Pakistan are currently dominated by one topic: the sudden affordability of the iPhone 14. Long considered a luxury out of reach for many due to exorbitant registration fees, the iPhone 14 series is witnessing a massive surge in demand following a landmark decision by the Federal Board of Revenue (FBR).
The Ruling That Changed the Market
The catalyst for this trend is Valuation Ruling No. 2035 of 2026, effective from mid-January. The FBR’s Directorate General of Customs Valuation acknowledged that previous tax valuations—some over 18 months old—no longer reflected the international market price of older electronics.
By re-classifying the iPhone 14 as it nears the end of its primary commercial lifecycle, the government has slashed its “assessed value.” For the standard iPhone 14, the value has been set at just $210, bringing the estimated PTA tax down to approximately Rs. 24,584 (on passport).
The “Sweet Spot” for Consumers
While the iPhone 17 is the current global flagship, Pakistani consumers are pivoting to the iPhone 14 for several scientific and economic reasons:
- The Performance Plateau: Modern mobile silicon has become so efficient that the A15 Bionic chip in the iPhone 14 remains more than powerful enough for 2026’s apps and AI tasks.
- Price Dynamics: A used, non-PTA iPhone 14 currently sells for roughly Rs. 100,000 to Rs. 120,000. With the new lower tax, a fully legal, PTA-approved device can now be owned for under Rs. 150,000—a price point that was previously reserved for mid-range Android devices.
The Science of “End of Life” (EOL) Valuation
From a material science and supply chain perspective, this trend highlights the “depreciation curve” of high-end hardware. As manufacturing shifts and components like LPDDR memory and OLED panels become cheaper to produce for newer models, the “recycle value” of older tech drops. The FBR’s move to align taxes with this technological depreciation is being hailed as a win for digital inclusion in Pakistan.
Quick Price Guide (New Estimated PTA Taxes)
| Model | Customs Value | Estimated Tax (Passport) | Total Approved Cost (Approx.) |
| iPhone 14 | $210 | ~Rs. 24,584 | Rs. 135,000 |
| iPhone 14 Pro | $290 | ~Rs. 28,616 | Rs. 160,000 |
| 14 Pro Max | $360 | ~Rs. 39,944 | Rs. 200,000 |
A Word of Caution
Experts warn that these new rates apply specifically to used and refurbished units imported in commercial quantities without original packaging. New, “box-packed” units still fall under different, higher tax brackets. Consumers are advised to verify their device’s “activation date” (which must be at least six months old to qualify) before celebrating the lower rates.