For many smartphone buyers in Pakistan, high PTA taxes have long turned flagship phones into luxury items. Even when global prices fell, local costs stayed high due to overestimated customs values. In January 2026, this situation finally changed for older premium Samsung phones. After the latest revision, the Samsung Galaxy S22 Ultra has become significantly more affordable, giving buyers a realistic chance to own a flagship device legally.
This article explains what exactly changed, how much prices have dropped, who benefits most, and what buyers should do before making a purchase.
What Is the Latest Update on Samsung S22 Ultra Pricing
The Federal Board of Revenue (FBR) issued Valuation Ruling No. 2035 of 2026 in January, revising customs values for older used flagship smartphones. Because PTA taxes are calculated on customs values, this move directly reduced the tax burden on models like the Samsung Galaxy S22 Ultra.
Instead of taxing these phones based on their original international retail prices, authorities are now using fixed, lower customs values that reflect current market reality.
Why PTA Tax Reduction Matters for Samsung S22 Ultra
PTA tax in Pakistan is not a single fee. It includes customs duty, sales tax, withholding tax, and other charges. All of these are calculated on the declared customs value.
Earlier, the S22 Ultra was taxed as if it were still a new premium phone. After the revision, it is treated as an older used flagship, which drastically lowers the payable amount.
This correction follows the same pattern seen earlier in other markets, including the correction trend buyers noticed with iphone 14 pta tax, where overvaluation was gradually fixed.
Samsung Galaxy S22 Ultra – Before and After Price Impact
The difference is best understood with clear figures.
Samsung Galaxy S22 Ultra – Price Comparison (Jan 2026)
This shows why many buyers are now turning toward the S22 Ultra instead of newer, heavily taxed models.
| Samsung Model | PTA Tax (After Reduction) | Estimated Total Price (Before Reduction) | Estimated Total Price (After Reduction) |
|---|---|---|---|
| Galaxy S22 Ultra | Rs. 18,000 | Rs. 280,000 – 300,000+ | Rs. 130,000 – 170,000 |
| Galaxy S23 Ultra | Rs. 26,852 – 29,313 | Rs. 340,000 – 380,000+ | Rs. 100,000 – 210,000* |
| Galaxy S24 Ultra | High / Standard Tax | Rs. 430,000 – 470,000 | Rs. 315,000 – 335,000 |
Customs Value Revision – What Changed Behind the Scenes
Under the revised framework:
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Samsung Galaxy S22 Ultra is now valued at around $160 for tax purposes
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Tax is calculated on this fixed value, not the original launch price
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The change mainly applies to used or pre-owned phones imported without box or accessories
This is why price drops are sharper in the used phone market than for brand-new sealed units.
Used vs New: Important Difference Buyers Must Understand
The PTA tax relief applies mainly to used or pre-owned devices.
Used / Pre-Owned S22 Ultra
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Eligible for reduced PTA tax
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Much lower final market price
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Best value option in 2026
New Box-Packed Units
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Limited availability
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Higher overall cost
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Less impact from valuation reduction
Buyers should always confirm whether a phone is used, refurbished, or brand new before paying.
Passport vs CNIC Registration Impact
Another factor affecting final cost is the registration method.
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Passport registration usually costs Rs. 2,000–3,000 less
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CNIC registration is slightly more expensive but easier for local buyers
Both options benefit from the revised customs valuation.
Comparison With Other Samsung Ultra Models
To put things in context:
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S22 Ultra: Biggest beneficiary of tax reduction
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S23 Ultra: Also saw reduction, but prices vary by condition
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S24 Ultra: Did not receive major tax relief and remains expensive
This makes the S22 Ultra a sweet spot for buyers who want flagship performance at a reasonable cost.
Who Benefits Most From This Price Drop
The revised pricing helps:
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Buyers looking for a legal PTA-approved phone
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Users upgrading from mid-range devices
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Professionals wanting flagship features at lower cost
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People avoiding grey-market usage
It also encourages proper registration instead of illegal phone use.
What Buyers Should Do Now
Before purchasing a Samsung S22 Ultra:
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Confirm PTA approval status clearly
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Ask whether tax was paid under new valuation
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Check phone condition (battery, display, body)
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Compare prices across multiple trusted sellers
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Avoid deals that sound unrealistically cheap
A little verification can save a lot of money and stress.
Short Clarity Section – Common Confusion
Is Rs. 18,000 the phone price?
No. This is the approximate PTA tax, not the device cost.
Does this apply to all S22 Ultras?
Mainly to used or pre-owned units.
Will prices drop further?
Minor variation is possible, but major drops are unlikely.
Is the S22 Ultra still a good phone in 2026?
Yes. It remains powerful and relevant for daily use.
Conclusion
The Samsung Galaxy S22 Ultra price drop in Pakistan after PTA tax reduction is one of the most meaningful changes in the smartphone market in 2026. With PTA tax now around Rs. 18,000 and market prices falling to Rs. 130,000–170,000, the device has become a strong value option once again.
For buyers who want flagship performance without paying premium new-model prices, the S22 Ultra now makes practical sense. As always, informed buying and verification are the keys to benefiting fully from this
