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85176100
ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES›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

Base stations

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
59 docs
X060X061X062X063X064X065+53
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty0%-R1549/06
ERGA OMNESLow-value consignment customs duty3 EUR-R0382/26
Preferences
AD 0%AM 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DOEd-D /L-SEH 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%ESA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP+ 0%IL 0%JO 0%KE 0%LB 0%LOMB 0%MA 0%MD 0%MX 0%PG 0%PS 0%SADC EPA 0%SB 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%US 0%WS 0%XC 0%XL 0%ZA 0%
Notes
TM01066
An ‘item’ is determined by the product's tariff classification, not by the number of physical pieces. Commission examples: 5 identical T-shirts = €3 (1 item); a T-shirt and a watch = €6 (2 items). The measure covers distance sales in consignments valued up to €150. The Commission states an exception for goods covered by preferential agreements or customs union measures when VAT was not collected through IOSS and the goods are declared in H1. European Commission guidance (08 Jun 2026, updated 20 Jul 2026)
Tariff data footnote textFrom 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where:(a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or(b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.
TM904
Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “2000”.
CD303
The relief from or the reduction of customs duties shall be subject to a specific request expressed by the declarant in Data Element 12 04 000 000 of the UCC [Commission Delegated Regulation (EU) 2015/2446 (Annex B)] (former box 44 of the Single Administrative Document (SAD) "Additional information/Documents produced/Certificates and authorisations").
CD906
The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500
Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
CD01100
For the purposes of this Regulation, the origin of goods shall be determined in accordance with the rules on non-preferential origin as referred to in Title II, Chapter 2, Section 1 of Regulation (EU) No 952/2013, until rules on preferential origin as referred to in Article 64(2) or (3) of that Regulation have been adopted.
5

Binding Tariff Information

BTI classification examples

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elektronika (układy scalone, procesory, moduły radiowe)GRI 1GRI 6
DEgold862/24-1

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komponenty elektroniczneGRI 1GRI 3bGRI 3cGRI 6
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BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Definition and scope of subheading 8517 61 - base stations

Subheading 8517 61 of the Combined Nomenclature covers base stations, i.e. telecommunications equipment providing the radio interface between an operator's backbone network and end-user terminals. The subheading encompasses cellular network base stations for 2G GSM, 3G UMTS, 4G LTE and 5G NR, carrier-grade and enterprise WiFi access points, low-power base stations (small cells, femtocells, picocells) and WiMAX and CBRS base stations. The essential classification criterion is the device's function as a multi-user wireless network access node. Home WiFi routers without multi-user base station functionality may be classified under subheading 8517 62. Antennas for base stations are classified under 8517 71 or 8529. Remote Radio Units mounted on masts are integral parts of the base station and classified together with it. A BTI ruling is recommended where doubt exists.

Regulatory requirements for base stations imported into the EU

Base stations under subheading 8517 61 placed on the EU market are subject to the Radio Equipment Directive RED (2014/53/EU) as radio equipment, requiring CE marking. The RED imposes safety, electromagnetic compatibility and efficient spectrum use requirements. Operators installing base stations must hold spectrum allocations from the national regulator. ETSI standards EN 301 908 (GSM, UMTS, LTE) and EN 301 893 (RLAN) specify technical requirements. The RoHS 2 Directive restricts hazardous substances. The WEEE 2 Directive requires registration. 5G base stations are subject to additional cybersecurity requirements under the EU 5G Toolbox. The GPSR Regulation requires EU representative designation. CBAM does not apply. Base stations may be subject to health protection regulations on electromagnetic field exposure limits.

Duty rates and ITA for base stations

Current MFN duty rates for base stations under subheading 8517 61 should be verified in TARIC. Base stations as telecommunications equipment under the ITA benefit from a 0% MFN duty rate from signatory countries. Major manufacturers include Ericsson (Sweden), Nokia (Finland), Huawei and ZTE (China), Samsung (South Korea) and Open RAN vendors. Import of base stations from certain Chinese manufacturers may be subject to additional security scrutiny under national 5G cybersecurity regulations. Documentation includes commercial invoice, transport documents, EORI number, CE declaration with RED, RoHS and WEEE data. National VAT is levied on import.

RED directive and telecom equipment 8517 61

Telecom equipment under CN 8517 61 is subject to RED 2014/53/EU if it emits or receives radio waves. From 2025, smartphones and tablets require USB-C charging. MFN duty: 0% (ITA). Devices must comply with LVD, EMC and RoHS 2. Cybersecurity of connected devices is regulated by the Cyber Resilience Act (EU) 2024/2847.

Frequently asked questions

Do base stations benefit from ITA 0% duty?
Yes. Base stations as telecommunications equipment covered by the ITA Agreement benefit from a 0% MFN duty rate when imported into the EU from signatory countries. The ITA covers a broad range of telecommunications infrastructure equipment. Product eligibility should be verified in TARIC. For non-ITA signatory countries, standard MFN rates may apply.
Are 5G base station imports subject to additional controls?
5G equipment imports into the EU may be subject to additional cybersecurity requirements under the EU 5G Toolbox. Individual Member States may impose restrictions on equipment vendors deemed high risk. In practice, this means imports of base stations from certain third-country manufacturers may require additional verification by national cybersecurity authorities. Importers should consult with the national telecommunications regulator.
Does CBAM apply to base stations?
No. CBAM (Regulation (EU) 2023/956) covers only goods from emission-intensive sectors: iron and steel, aluminium, cement, fertilisers, electricity and hydrogen. Base stations under subheading 8517 61 belong to Chapter 85 and fall outside CBAM scope.
Do telecom devices under 8517 61 benefit from ITA 0%?
Yes, most telecom devices under 8517 61 benefit from ITA 0% duty. Compliance with RED, LVD, EMC and RoHS 2 is required. USB-C is mandatory from 2025.

Useful tools & resources

Customs calculators
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Related glossary terms
Customs DutyCustoms ValueMFN Rate