Once you plug it into a phone and power it on, the IMEI number of the phone and the SIM's serial number will be transmitted to the nearest cell tower(s). source
Is there a way to spoof the location of a SIM/IMEI that is connected to a smartphone?
I remember a few years ago I played with XPrivacy (XPosed) but I saw another post at Reddit that says that Magisk and Xposed are the opposite of security. source