Apple iPhone 12 PTA tax

Rate: Rs 277.40 per US dollar, as shown on FBR's WeBOC duty calculator on 10 Oct 2026.

• Open question: we work out sales tax on the phone's value alone. The Sales Tax Act (section 2(46)(d)) counts customs duties in the value of imports, so if FBR adds the Rs 12,000 regulatory duty first, sales tax is Rs 2,160 more (18% of Rs 12,000).

From a duty table we have not fully verified · slab above $350, up to $500

Not included: Prescribed fine. FBR's procedure for registering on a CNIC (and on a passport after 60 days) adds a "prescribed fine" but does not say how much it is or what it is charged on. If it is 10% of the duty and taxes (S.R.O. 50(I)/2019), that adds Rs 4,342.

Rate: Rs 277.40 per US dollar, as shown on FBR's WeBOC duty calculator on 10 Oct 2026.

• Assumes you are on the Active Taxpayers List (ATL). If you are not, the income tax (section 148) is doubled: Rs 5,000 more, an estimate of Rs 48,419.
• Open question: we work out sales tax on the phone's value alone. The Sales Tax Act (section 2(46)(d)) counts customs duties in the value of imports, so if FBR adds the Rs 12,000 regulatory duty first, sales tax is Rs 2,160 more (18% of Rs 12,000).
• The Income Tax Ordinance (Tenth Schedule, rule 1) doubles this tax for people not on the Active Taxpayers List; we have not yet confirmed that WeBOC applies this to DIRBS registrations.

From a duty table we have not fully verified · slab above $350, up to $500