The Federal Board of Revenue (FBR), which oversees taxation and regulation in Pakistan, has established additional import taxes and regulatory levies on mobile devices.
An internal document obtained by Daily Nation Pakistan provides a thorough explanation of how import taxes are allocated among various smartphone price ranges. These also diverge a little bit from the numbers we previously provided, which came from a different source.
The document states that regulatory duty, sales tax, withholding tax, and mobile levy are the different types of import taxes that apply to mobile phones. Here is how it compares to mobile phones with various price tags (USD).
Note: Regulatory Duty = RD, Sales Tax = ST, Withholding Tax = WHT and Mobile Levy = ML.
- Up to $30: RD (Rs. 300), ST (Rs. 200), WHT (Rs. 100) ML (Rs. 100)
- $30 to $100: RD (Rs. 3,000), ST (Rs. 200), WHT (Rs. 100), ML (Rs. 200)
- $100 to $200: RD (Rs. 7,500), ST (Rs. 1,680), WHT (Rs. 930), ML (Rs. 600)
- $200 to $350: RD (Rs. 11,000), ST (17% of base USD value), WHT (Rs. 970), ML (Rs. 1,800)
- $350 to $500: RD (Rs. 15,000), ST (17% of base USD value), WHT (Rs. 5,000), ML (Rs. 4,000)
- $500 to $700: RD (Rs. 22,000), ST (17% of base USD value), WHT (Rs. 11,500), ML (Rs. 8,000)
- Above $700: RD (Rs. 22,000), ST (17% of base USD value), WHT (Rs. 11,500), ML (Rs. 16,000)
Additionally, it states that all imports falling under the category of baggage are free from WHT, and customs duty is zero percent. This indicates that while WHT and customs duties won’t be assessed on smartphones brought in for personal use, they will be if they are imported for sale.
