Pakistan has reduced import duties on smartphones and cellular phones for the fiscal year 2026-27. The revised tariff structure includes lower Regulatory Duty (RD) and Additional Customs Duty (ACD), providing potential relief to importers and consumers.
The changes were introduced as part of the government’s broader tariff rationalisation measures under the National Tariff Policy 2025-30.
Revised Regulatory Duty on Imported Smartphones
The regulatory duty on completely built-up (CBU) smartphones has been reduced across different price categories:
| Smartphone Value | Revised RD |
|---|---|
| Up to $30 | Rs. 240 |
| $30–$100 | Rs. 2,400 |
| $100–$200 | Rs. 6,000 |
| $200–$350 | Rs. 8,800 |
| $350–$500 | Rs. 12,000 |
| Above $500 | Rs. 17,600 |
The highest-priced smartphone category, above $500, has received a reduction from Rs. 22,000 to Rs. 17,600 per handset, resulting in a saving of Rs. 4,400.
Additional Customs Duty Reduced
Pakistan has also reduced the Additional Customs Duty (ACD) from 6% to 4% on the listed smartphone and cellular phone categories.
For mobile phones imported in completely knocked-down (CKD) or semi-knocked-down (SKD) condition, the regulatory duty has also been reduced from 5% to 4%.
Impact on Smartphone Imports in Pakistan
The revised duties may reduce the overall import cost of smartphones, particularly premium devices. However, final retail prices may still depend on exchange rates, other applicable taxes, import expenses and market conditions.
The tariff changes come amid increasing demand for imported mobile phones in Pakistan and are expected to support a more streamlined tariff structure while maintaining incentives for the local mobile device industry.
Key Takeaway
Importers, mobile phone businesses and consumers should understand the revised duty structure when assessing the cost of imported smartphones in Pakistan for FY 2026-27.
Xact Legal provides professional assistance with taxation, customs, regulatory compliance and legal matters in Pakistan. Our team can help businesses understand changing tax and duty regulations and meet their compliance requirements.
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