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85
Tariff Chapter 85
Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443 , 8525 , 8527 or 8528
What does heading 8517 of the customs tariff cover?
Heading 8517 covers telephone sets, including smartphones, and other apparatus for the transmission or reception of voice, images, or data, including wired and wireless network communication devices, routers, modems, and base stations. The duty rate is 0% under the ITA agreement. Smartphones and radio equipment require CE marking and compliance with the RED (Radio Equipment Directive). RoHS compliance and WEEE registration also apply. Poland is a large mobile telephony market in the EU. Smartphone imports represent one of the most significant trade items. Heading 8517 is part of Chapter 85 (machinery, mechanical and electrical equipment) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 8517 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 8517 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.
Duty rates and import requirements for heading 8517
The duty rate is 0% under the ITA agreement. Smartphones and radio equipment require CE marking and compliance with the RED (Radio Equipment Directive). RoHS compliance and WEEE registration also apply. Smartphone imports represent one of the most significant trade items. The domestic telecommunications sector generates substantial demand for network equipment. Duty rate 0% under ITA — applies to smartphones and telecom equipment. Smartphones and radio equipment require CE marking and RED 2014/53/EU compliance. WEEE registration and RoHS compliance mandatory. Radio equipment requires conformity assessment for frequency bands permitted in the EU. When importing goods under heading 8517 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 8517 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).
Classification of goods under heading 8517 — key considerations
Heading 8517 covers telephone sets (including smartphones) and other data transmission/reception apparatus: modems, routers, network switches. Key: voice communication or data transmission. Smartphones are classified here (not 8471). Includes base stations and VoIP devices. Common mistake: IP cameras are 8525, not 8517.
Frequently asked questions
What are the EU customs duty rates for smartphones and telecom devices under heading 8517?
The customs duty rate for telephone sets, smartphones, and telecommunications equipment under heading 8517 is 0% under the ITA (Information Technology Agreement). This applies to smartphones, routers, modems, base stations, and other apparatus for the transmission or reception of voice, images, or data. The zero duty rate covers both wired and wireless devices. Despite the absence of customs duty, imports are subject to VAT calculated on the customs value of goods. Correct classification requires identifying the primary function of the device. Current duty rates should be verified in the European Commission's TARIC database. Classification follows the Combined Nomenclature (CN) of the European Union.
What certificates and regulatory requirements apply to importing smartphones and network devices into the EU?
Importing smartphones and telecommunications equipment requires CE marking with conformity declarations covering the Radio Equipment Directive (RED 2014/53/EU). Compliance with LVD, EMC, and RoHS Directives is also required. Smartphones must have a SAR (Specific Absorption Rate) index. Wireless devices require radio frequency certification compatible with European bands. WEEE registration and Battery Directive compliance are mandatory. Since 2024, the common charger requirement mandates USB-C as the standard charging port for applicable devices. This applies to goods classified under heading 8517 of the Combined Nomenclature. Current duty rates should be verified in the European Commission's TARIC database. Classification follows the Combined Nomenclature (CN) of the European Union.
What practical considerations apply when importing telecommunications equipment from outside the EU?
When importing heading 8517 devices, verify compatibility with European frequency bands (LTE/5G). Smartphones imported from outside the EU may not support all European bands. Since 2024, the USB-C common charger requirement applies. Network equipment (routers, modems) must be compatible with European network standards. Software must comply with GDPR data protection requirements. Factor in RED certification costs, which are mandatory for each model of radio equipment. Consider that firmware updates may need to maintain regulatory compliance throughout the product lifecycle. Current duty rates should be verified in the European Commission's TARIC database. Classification follows the Combined Nomenclature (CN) of the European Union.
Useful tools & resources
Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443 , 8525 , 8527 or 8528" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443 , 8525 , 8527 or 8528" with all costs included.
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