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85177900
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

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
64 docs
X060X061X062X063X064X065+58
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

DEgold635/25-1

RJ45 transformer module for communication devices

komponenty elektroniczne (transformatory, dławiki, rezystory, kondensator)GRI 1GRI 6
DEgold950/25-1

PCB module for handheld radio

materiały elektroniczne (PCB + komponenty)GRI 1GRI 6
DEgold515/24-1

Plastic antenna fixture for communication devices

plasticGRI 1GRI 6
DEgold169/24-1

RJ-45 transformer module for communication devices

komponenty elektroniczneGRI 1GRI 6
LTgold-0008/14

Unassembled aluminum router casing

aluminiumGRI 1GRI 2aGRI 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 79 - other parts for telephone apparatus

Subheading 8517 79 of the Combined Nomenclature covers other parts for apparatus under heading 8517, excluding antennas (8517 71). The scope includes housings and frames for smartphones and phones, LCD/OLED displays as replacement parts for phones, keypads and keypad mechanisms, connectors and sockets, camera modules, speakers and microphones as phone parts, motherboards (PCB) for smartphones, batteries dedicated to specific phone models, and housings and rack enclosures for network equipment. The essential criterion is the part being solely or principally intended for heading 8517 apparatus per Section XVI Note 2(b). Universal parts are classified under their proper headings. Touchscreens may fall under heading 8524 as flat panel displays. A BTI ruling is recommended in doubtful cases.

Regulatory requirements for telephone parts imported into the EU

Parts under subheading 8517 79 may be subject to various EU regulations. RoHS 2 restricts hazardous substances - lithium batteries for smartphones are additionally subject to the Battery Regulation (EU) 2023/1542. Replacement displays and electronic modules may contain REACH-restricted substances. CE marking is not required for spare parts as components, but the finished device after installation must comply with RED, LVD and EMC. Lithium batteries are subject to dangerous goods transport regulations (IATA DGR for air, ADR for road). CBAM does not apply. WEEE 2 applies to finished devices, not individual parts.

Duty rates and import conditions for parts under subheading 8517 79

Current MFN duty rates should be verified in TARIC. Parts for telecommunications equipment under the ITA may benefit from a 0% MFN rate. China is the dominant supplier of smartphone and network equipment spare parts. Documentation includes commercial invoice with specifications indicating the target device model, transport documents, EORI number, RoHS documentation and dangerous goods transport documents for lithium batteries where applicable. Correct CN classification requires clear attribution to heading 8517 apparatus. National VAT is levied on import.

RED directive and telecom equipment 8517 79

Telecom equipment under CN 8517 79 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

How to classify a replacement smartphone display?
A replacement display intended solely for a specific smartphone model is classified under subheading 8517 79 as a part of telephone apparatus under heading 8517, per Section XVI Note 2(b). If the display is a universal module suitable for multiple applications, it may fall under heading 8524 as a flat panel display. Accompanying documentation should indicate the display's intended use. A BTI ruling is recommended in doubtful cases.
Are smartphone batteries classified under 8517 79?
Batteries dedicated to specific smartphone models may be classified under 8517 79 as telephone apparatus parts or under heading 8507 as accumulators. Classification depends on whether the battery is identifiable as solely intended for heading 8517 apparatus. Lithium batteries are subject to dangerous goods transport regulations and the Battery Regulation (EU) 2023/1542.
Does CBAM apply to telephone parts?
No. CBAM covers only goods from emission-intensive sectors. Parts under subheading 8517 79 fall outside CBAM scope.
Do telecom devices under 8517 79 benefit from ITA 0%?
Yes, most telecom devices under 8517 79 benefit from ITA 0% duty. Compliance with RED, LVD, EMC and RoHS 2 is required. USB-C is mandatory from 2025.

Useful tools & resources

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Related glossary terms
Customs DutyCustoms ValueMFN Rate