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85171100
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

Line telephone sets with cordless handsets

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
53 docs
X060X061X062X063X064X065+47
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty0%-R1549/06
ERGA OMNESLow-value consignment customs duty3 EUR-R0382/26
ERGA OMNESSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms0%2 condition(s)R2658/87
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.
TM510
1. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 22 10, 8903 23 10, 8903 32 10, 8903 33 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003
According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
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

DEgold038/23-1

Landline telephone with cordless handset and emergency features

komponenty elektroniczneGRI 1GRI 3bGRI 6
DEgold382/24-1

DECT cordless telephone set with base station

elektronika i komponenty elektryczneGRI 1GRI 3bGRI 6
DEgold585/24-1

Powerline communication module for EV wallboxes

elektronika (moduły komunikacyjne, PCB)GRI 1GRI 6
BEgold.017.514

Smartwatch with Bluetooth, GPS, health monitoring

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

Mobile communication and data acquisition device

komponenty elektroniczneGRI 1GRI 3bGRI 3cGRI 6

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 11 - corded line telephone sets

Subheading 8517 11 of the Combined Nomenclature covers line telephone sets designed for connection to a telecommunications network via cable. The scope includes classic analogue PSTN telephones with tone or pulse dialling, IP (VoIP) desk telephones with Ethernet interface, system telephones for PBX switchboards, and telephone sets with displays and programmable functions. The essential classification criterion is the wired connection of the handset to the telecommunications network. Cordless DECT telephones are classified under subheading 8517 18 as other telephone sets. Smartphones are classified under subheading 8517 13. Video phones and video conferencing terminals may be classified under other subheadings of heading 8517. PBX telephone exchanges are classified under subheading 8517 62. Corded line telephone sets remain a significant commercial category, particularly in the IP office telephony and hotel systems segments.

Regulatory requirements for line telephones imported into the EU

Line telephones under subheading 8517 11 placed on the EU market are subject to the EMC Directive (2014/30/EU) and the Low Voltage Directive LVD (2014/35/EU), requiring CE marking. IP telephones with an Ethernet interface are also subject to the Radio Equipment Directive RED (2014/53/EU) if they contain a radio module (e.g. WiFi or Bluetooth). Analogue telephones without a radio module are not subject to the RED. The RoHS 2 Directive (2011/65/EU) restricts hazardous substances. The WEEE 2 Directive (2012/19/EU) imposes waste collection registration obligations. Under the ITA Agreement, line telephones as telecommunications equipment may benefit from a 0% MFN duty rate. The GPSR Regulation (EU) 2023/988 requires designation of an EU representative. CBAM does not apply to telecommunications equipment. Manufacturers or importers must prepare a full EU declaration of conformity and maintain technical documentation.

Duty rates and ITA for line telephone sets

Current MFN duty rates for line telephones under subheading 8517 11 should be verified in the European Commission's TARIC database. Telephones as telecommunications equipment covered by the ITA Agreement may benefit from a 0% MFN duty rate when imported into the EU from ITA signatory countries. Preferential rates under FTAs may provide additional benefits for non-ITA signatories. Major manufacturers of line telephones include China, Taiwan, Japan and Germany. Import documentation includes commercial invoice with technical specifications covering telephone type, communication standard and interfaces, transport documents, EORI number, CE declaration of conformity, RoHS documentation and WEEE registration data. For IP telephones with radio modules, RED compliance documentation is required. National VAT is levied on import.

RED directive and telecom equipment 8517 11

Telecom equipment under CN 8517 11 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 line telephones under subheading 8517 11 benefit from ITA 0% duty?
Line telephones as telecommunications equipment may benefit from a 0% MFN duty rate under the ITA (Information Technology Agreement) when imported into the EU from signatory countries. The ITA covers a broad range of telecommunications equipment, including telephone sets. Product eligibility for ITA depends on the precise CN subheading and should be verified in the European Commission's TARIC database. For non-ITA signatory countries, standard MFN rates may apply.
Does an IP telephone with WiFi require RED compliance?
Yes. IP telephones equipped with a WiFi or Bluetooth radio module are subject to the Radio Equipment Directive RED (2014/53/EU) as radio devices. The RED requires CE marking, an EU declaration of conformity, and a conformity assessment covering safety requirements, electromagnetic compatibility and efficient use of the radio spectrum. Analogue telephones without a radio module are not subject to RED, but only to the LVD and EMC directives.
Does CBAM apply to line telephones?
No. CBAM (Regulation (EU) 2023/956) covers only goods from emission-intensive sectors: iron and steel, aluminium, cement, fertilisers, electricity and hydrogen. Line telephones under subheading 8517 11 belong to Chapter 85 of the CN as telecommunications equipment and fall outside the scope of CBAM. Importing telephones into the EU does not require CBAM registration, purchase of CBAM certificates (certificate sales start on 1 February 2027), or CBAM declarations.
Do telecom devices under 8517 11 benefit from ITA 0%?
Yes, most telecom devices under 8517 11 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