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85171300
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

Smartphones

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%-R1832/21
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

NLgold024-0650

Smartwatch with cellular connectivity and health sensors

elektronika (komponenty elektroniczne)GRI 1GRI 6
NLgold024-0652

Smartwatch with cellular connectivity and health sensors

elektronika i komponenty elektryczneGRI 1GRI 6
IEgold24-BTI10

Smartphone with telephony as primary function

komponenty elektroniczneGRI 1GRI 6
NLgold024-0654

Smartwatch with cellular connectivity and health sensors

elektronika (układy scalone, ekran, czujniki)GRI 1GRI 6
IEgold24-BTI19

Smartphone with telephony as primary function

komponenty elektroniczneGRI 1GRI 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 13 - smartphones

Subheading 8517 13 of the Combined Nomenclature covers smartphones, defined as mobile telephones equipped with a touchscreen, an operating system enabling third-party application installation, and data processing capabilities comparable to a portable computer. The subheading encompasses smartphones running Android, iOS and other operating systems, equipped with cellular network radio modules (4G LTE, 5G NR), WiFi, Bluetooth, GPS, NFC and other wireless interfaces. The essential classification criterion distinguishing a smartphone from a regular mobile telephone (8517 14) is the ability to run third-party applications via an operating system. Tablets with cellular telephony capability may be classified under 8517 13 if the telephony function constitutes the essential character, or under heading 8471 as data processing machines. Foldable smartphones remain under 8517 13. Smartwatches with cellular modules may be classified separately. Where classification is uncertain, a BTI ruling is recommended.

Regulatory requirements for smartphones imported into the EU

Smartphones under subheading 8517 13 placed on the EU market are subject to the Radio Equipment Directive RED (2014/53/EU) as radio devices containing transmitters and receivers operating across multiple frequency bands. The RED requires CE marking, an EU declaration of conformity and a conformity assessment covering safety, electromagnetic compatibility and efficient use of the radio spectrum. From 2025, smartphones are subject to the Battery Regulation (EU) 2023/1542, requiring battery durability information and replaceability provisions. The RoHS 2 Directive (2011/65/EU) restricts hazardous substances. The WEEE 2 Directive (2012/19/EU) imposes waste collection financing obligations. From 2024, Regulation (EU) 2022/2380 mandates USB Type-C as the common charging port for smartphones sold in the EU. The GPSR Regulation (EU) 2023/988 requires designation of an EU representative. CBAM does not apply to smartphones.

Duty rates and ITA for smartphones under subheading 8517 13

Current MFN duty rates for smartphones under subheading 8517 13 should be verified in the European Commission's TARIC database. Smartphones as telecommunications and IT equipment are covered by the ITA Agreement, resulting in a 0% MFN duty rate when imported from ITA signatory countries, which include most major smartphone manufacturing nations. China, Vietnam, India and South Korea are the primary production countries for smartphones globally. Import documentation includes commercial invoice with specifications covering model, operating system, radio bands and interfaces, transport documents, EORI number, CE declaration of conformity with RED, RoHS documentation, WEEE registration data and USB-C port compliance confirmation. For smartphones with encryption capabilities, export control notifications may be required. National VAT is levied on import.

RED directive and telecom equipment 8517 13

Telecom equipment under CN 8517 13 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 smartphones under subheading 8517 13 benefit from ITA 0% duty?
Yes. Smartphones as telecommunications and IT equipment covered by the ITA Agreement benefit from a 0% MFN duty rate when imported into the EU from signatory countries. Most major smartphone manufacturers (China, South Korea, Vietnam, India, Taiwan) are ITA signatories. Product eligibility should be verified in the European Commission's TARIC database. The expanded ITA II agreement from 2016 confirmed the inclusion of smartphones at zero duty.
Must smartphones sold in the EU have a USB-C port?
Yes. From 28 December 2024, Regulation (EU) 2022/2380 mandates USB Type-C as the common charging port for smartphones and other portable electronic devices sold in the EU. All new smartphone models placed on the EU market must be equipped with a USB Type-C connector as their charging port. This requirement also applies to tablets, cameras, headphones, gaming consoles and other device categories. Importers of smartphones without USB-C ports cannot lawfully place them on the EU market.
Does CBAM apply to smartphones imported into the EU?
No. CBAM (Regulation (EU) 2023/956) covers only goods from emission-intensive sectors: iron and steel, aluminium, cement, fertilisers, electricity and hydrogen. Smartphones under subheading 8517 13 belong to Chapter 85 of the CN as telecommunications equipment and fall outside the scope of CBAM. Importing smartphones does not require CBAM registration, purchase of CBAM certificates (certificate sales start on 1 February 2027), or CBAM declarations.
Do telecom devices under 8517 13 benefit from ITA 0%?
Yes, most telecom devices under 8517 13 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
Duty & VAT CalculatorCalculate customs duty and VAT for "Smartphones" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Smartphones" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate