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85171400
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

Other telephones for cellular networks or for other wireless networks

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%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

ESgold5SOL1529

Smartwatch for kids with 4G calling and GPS

komponenty elektroniczneGRI 1GRI 3bGRI 6
ESgold24SOL352

Children's smartwatch with 2G communication

komponenty elektroniczneGRI 1GRI 3bGRI 6
ITgold025-0246

4G/LTE wireless telephone for fixed-line migration

komponenty elektroniczneGRI 1GRI 6
FRgold24-06093

Basic mobile phone with camera and Bluetooth

elektronika i komponenty elektroniczneGRI 1GRI 6
DEsilver425/25-1

Large-button mobile phone with radio, camera, and flashlight

elektronika i komponenty elektroniczneGRI 1GRI 3bGRI 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 14 - other mobile phones

Subheading 8517 14 of the Combined Nomenclature covers other telephones for cellular or other wireless networks that do not meet the smartphone criteria of subheading 8517 13. In commercial practice, this subheading encompasses feature phones with physical keypads, without a full operating system enabling third-party application installation, mobile phones with limited functionality (voice calls and SMS), flip phones and ruggedised phones for construction or military applications. The key criterion distinguishing a mobile phone under 8517 14 from a smartphone (8517 13) is the absence of a full operating system allowing third-party app execution. Satellite phones may be classified under 8517 14 or 8517 18 depending on technology. Cordless DECT phones for home use are classified under 8517 18. Classification is based on GRI Rules 1 and 6. A BTI ruling is recommended where doubt exists.

Regulatory requirements for mobile phones under subheading 8517 14

Mobile phones under subheading 8517 14 placed on the EU market are subject to the Radio Equipment Directive RED (2014/53/EU) as radio devices, requiring CE marking. The RED covers safety, electromagnetic compatibility and efficient spectrum use requirements. The RoHS 2 Directive (2011/65/EU) restricts hazardous substances. The WEEE 2 Directive (2012/19/EU) imposes registration obligations. The Battery Regulation (EU) 2023/1542 also applies to mobile phones. From 2024, the USB-C charging port requirement under Regulation (EU) 2022/2380 applies to mobile phones with wired charging capability. The GPSR Regulation (EU) 2023/988 requires an EU representative designation. CBAM does not apply to mobile phones. Feature phones intended for developing markets remain a significant commercial category, particularly in exports from China and India.

Duty rates and import conditions for mobile phones

Current MFN duty rates for phones under subheading 8517 14 should be verified in TARIC. Mobile phones as telecommunications equipment under the ITA may benefit from a 0% MFN rate. Major production countries include China, India, Vietnam and Bangladesh. Import documentation includes commercial invoice with specifications covering model, radio bands, interfaces and battery type, transport documents, EORI number, CE declaration of conformity with RED, RoHS documentation and WEEE registration data. For phones with encryption features, dual-use export control regulations may apply. National VAT is levied on import.

RED directive and telecom equipment 8517 14

Telecom equipment under CN 8517 14 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

What distinguishes a phone under 8517 14 from a smartphone under 8517 13?
The key classification difference is the operating system and ability to install third-party applications. A smartphone (8517 13) has a full operating system (Android, iOS) enabling downloading and running apps from an app store. A mobile phone under 8517 14 (feature phone) has limited factory software, a physical keypad, and does not support full third-party application installation. Both phone types are subject to the RED and require CE marking. A BTI ruling is recommended in doubtful cases.
Do feature phones require a USB-C port in the EU?
Yes. From 28 December 2024, Regulation (EU) 2022/2380 mandates USB Type-C as the common charging port for mobile phones, including feature phones, sold in the EU. The requirement applies to all mobile phones with wired charging capability, regardless of whether they are smartphones or traditional phones. Manufacturers and importers must ensure new models comply with this requirement before placing them on the EU market.
Does CBAM apply to mobile phones?
No. CBAM (Regulation (EU) 2023/956) covers only goods from emission-intensive sectors: iron and steel, aluminium, cement, fertilisers, electricity and hydrogen. Mobile phones under subheading 8517 14 belong to Chapter 85 of the CN and fall outside the scope of CBAM. Importing mobile phones does not require CBAM registration or CBAM certificate purchases.
Do telecom devices under 8517 14 benefit from ITA 0%?
Yes, most telecom devices under 8517 14 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 "Other telephones for cellular networks or for other wireless networks" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Other telephones for cellular networks or for other wireless networks" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate