Is PTA tax different on passport and CNIC?
Yes: under the FY2026-27 rules on file, the CNIC route charges the same regulatory duty, sales tax and handset levy as the passport route plus income tax under s.148, so it costs Rs 100 to Rs 11,500 more depending on the phone’s assessed value.
The tax rules here have not yet been checked against the SRO text. Each figure comes from a named secondary source. Check the SRO, and treat the amount on your DIRBS payment slip (PSID) as final.
The difference by slab (smartphones)
| Assessed value | Extra on CNIC (s.148) |
|---|---|
| Up to US$ 30 | Rs 100 |
| Above US$ 30, up to US$ 100 | Rs 100 |
| Above US$ 100, up to US$ 200 | Rs 100 |
| Above US$ 200, up to US$ 350 | Rs 970 |
| Above US$ 350, up to US$ 500 | Rs 5,000 |
| Above US$ 500, up to US$ 700 | Rs 11,500 |
| Above US$ 700 | Rs 11,500 |
Income Tax Ordinance 2001, s.148; First Schedule, Part II
A worked example
iPhone 16 (128 GB) at an assessed US$ 666 and Rs 280 per US$ (an example rate, not today’s customs rate): Rs 72,220 by passport, Rs 83,720 by CNIC, a difference of Rs 11,500.
Which route applies
- Passport: a phone brought in your personal baggage and registered within 60 days of arriving in Pakistan.
- CNIC: a phone bought in Pakistan, or registered later.
- Overseas Pakistanis and foreigners on a short visit can temporarily register one phone for 120 days from arrival; if it is sold or gifted in Pakistan, the new user must register it by paying the normal duty and taxes.
A fine may apply to late CNIC registration, but we found no official schedule for it, so we add none. Whether non-filers pay double s.148 tax is also unclear; we do not double it.
Questions
Is the passport route always cheaper?
Under the rules on file, yes: it leaves out the s.148 income tax, which is Rs 100 to Rs 11,500 depending on the slab. The other three parts are the same on both routes.
How long do I have to register by passport?
PTA says registration can be done online within 60 days of arrival. There are no registration counters at airports.
Is this the official amount?
No. These are estimates from rules not yet read against the SRO text. The amount on your DIRBS payment slip (PSID) is final.
Sources
- SRO 1064(I)/2026: Regulatory duty on imported mobile phones, from 1 July 2026
- Sales Tax Act 1990, Ninth Schedule, Table-II: Sales tax on mobile phones (fixed share of value)
- Finance Act 2018, s.10 (as amended): Mobile handset levy
- Income Tax Ordinance 2001, s.148; First Schedule, Part II: Income tax collected at import (CNIC route only)
- Secondary source in use: mytaxcalculator.pk (reviewed there 5 Aug 2026)
- PTA DIRBS: registration within 60 days of arrival, no airport counters
- PTA DIRBS FAQs: temporary 120-day registration for overseas Pakistanis and foreigners
Last checked 26 Oct 2026. Estimate. The amount on your DIRBS payment slip (PSID) is final. Not affiliated with PTA or FBR.