What EXACTLY is the deal with pta tax reduction?

I haven’t been able to find any real information on the pta tax reduction the gov. announced 2 months ago…. There were some posts that the iPhone 15 is now valued at $400 and so the tax was much lower.. maybe like 50k.

I know it’s only for importers.. but who exactly are importers? Can I get a shopkeeper to say he imported my phone and get a cheaper rate?

I have a 14 pro and the tax is more than the phones worth. It’s like 122k on passport.. which is literally like $523 for a phone I purchased years ago. There’s no way I’m gonna pay that.

So instead since there’s been a reduction maybe I can just sale my 14 pro and purchase a new one at the lower tax rates?

Also.. any idea on the tax on a pixel 10? Thanks!