Yes, the iPhone 12 is a dual-SIM iPhone with full support for nano-SIM and eSIM, just like the iPhone XS, XR, 11, 13 and last SE series.
This means that you can use two lines simultaneously. For instance, you can use your home-based SIM card provider for phone calls and SMS and a mobile data plans carrier such as Ubigi eSIM when you travel abroad to access the Internet at cost-saving prices.
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Here’s the list of all eSIM compatible devices.