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
54 docs
X060X061X062X063X064X065+48
Preferences
ERGA OMNES 0%AD 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 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%WS 0%XC 0%XL 0%ZA 0%
Notes
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences 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 “EH”.
CD906The 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
CD500Eligibility 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.
Export authorization (Dual use)ALLTCR2003/25
Export authorization (Dual use)
ALLTCR2003/25
Documents / references
X060X061X062X063X064X065X066X067X068X070X071Y901
Conditions
- Y001Other conditions: X060— Import/export allowed after control
- Y005Other conditions: X061— Import/export allowed after control
- Y010Other conditions: X062— Import/export allowed after control
- Y015Other conditions: X063— Import/export allowed after control
- Y020Other conditions: X064— Import/export allowed after control
- Y025Other conditions: X065— Import/export allowed after control
- Y030Other conditions: X066— Import/export allowed after control
- Y035Other conditions: X067— Import/export allowed after control
- Y040Other conditions: X068— Import/export allowed after control
- Y045Other conditions: X070— Import/export allowed after control
- Y050Other conditions: X071— Import/export allowed after control
- Y090Other conditions: Y901— Import/export allowed after control
- Y099Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD464If the goods declared are described in footnote "DU" linked to the measure, an export authorisation must be presented according to Regulation (EU) 2021/821 of the European Parliament and of the Council and its amendments.
- DU229Goods 5A002 from the dual use list.
- DU441Goods 5A001b from the dual use list.
- DU754Goods 3A502 from the dual use list.
- DU704Goods 5A004 from the dual use list.
- DU753Goods 3A501 from the dual use list.
- DU703Goods 5A003 from the dual use list.
Import controlBYR0765/06
Import control
BYR0765/06
Documents / references
Y757Y758Y759
Conditions
- B001Presentation of a certificate/licence/document: Y759— Import/export allowed after control
- B010Presentation of a certificate/licence/document: Y757— Import/export allowed after control
- B020Presentation of a certificate/licence/document: Y758— Import/export allowed after control
- B099Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD966It shall be prohibited to purchase, import or transfer, directly or indirectly, the goods and technology listed in the Common Military List of the European Union (“Common Military List”) into the Union if they originate in Belarus or are exported from Belarus.(Regulation (EC) No 765/2006 - Article 1aa.1)
Export controlBYR0765/06
Export control
BYR0765/06
Documents / references
Y759
Conditions
- B001Presentation of a certificate/licence/document: Y759— Import/export allowed after control
- B099Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD010051.It shall be prohibited to sell, supply, transfer or export, directly or indirectly, the goods and technology listed in the Common Military List, whether or not originating in the Union, to any natural or legal person, entity or body in Belarus or for use in Belarus.2.By way of derogation from paragraph 1, the prohibitions referred to therein shall not apply to:(a)non-lethal military equipment intended solely for humanitarian purposes or protective use or for institution building programmes of the UN and the Union, or for EU or UN crisis management operations; or(b)non-combat vehicles fitted with materials to provide ballistic protection, intended solely for the protective use of personnel of the Union and its Member States in Belarus,provided that the provision thereof has first been approved by the competent authority of a Member State, as identified on the websites listed in Annex II.3.Paragraph 1 shall not apply to protective clothing, including flak jackets and military helmets, temporarily exported to Belarus by UN personnel, personnel of the Union or its Member States, representatives of the media or humanitarian and development workers and associated persons exclusively for their personal use.(Regulation (EC) No 765/2006 - Article 1ab)
Import controlBYR0765/06
Import control
BYR0765/06
Documents / references
L152Y727Y728Y870
Conditions
- Y001Other conditions: Y727— Import/export allowed after control
- Y010Other conditions: Y728— Import/export allowed after control
- Y050Other conditions: L152— Import/export allowed after control
- Y080Other conditions: Y870— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD925It shall be prohibited to purchase, import, or transfer into the Union, directly or indirectly, goods which allow Belarus to diversify its sources of revenue, thereby enabling its involvement in the Russian aggression against Ukraine, as listed in Annex XXVII, if they originate in Belarus or are exported from Belarus.Article 1ra - Regulation (EU) 765/2006 (COUNCIL REGULATION (EU) 2024/1865)
Export controlBYR0765/06
Export control
BYR0765/06
Documents / references
X844Y719Y745
Conditions
- Y001Other conditions: Y719— Import/export allowed after control
- Y010Other conditions: Y745— Import/export allowed after control
- Y020Other conditions: X844— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD922It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Belarusian industrial capacities, whether or not originating in the Union, as listed in Annex XVIII, to any natural or legal person, entity or body in Belarus or for use in Belarus.Article 1bb.1 - Regulation (EC) No 765/2006 (COUNCIL REGULATION (EU) 2024/1865)
Export controlBYR0765/06
Export control
BYR0765/06
Documents / references
X803X805Y801Y802
Conditions
- Y001Other conditions: Y801— Import/export allowed after control
- Y002Other conditions: Y802— Import/export allowed after control
- Y010Other conditions: X803— Import/export allowed after control
- Y030Other conditions: X805— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD904It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods and technology which might contribute to Belarus’ military and technological enhancement, or the development of the defence and security sector, as listed in Annex Va, whether or not originating in the Union, to any natural or legal person, entity or body in Belarus or for use in Belarus.COUNCIL REGULATION (EC) No 765/2006 – Article 1f (COUNCIL REGULATION (EU) 2022/355)
- TM951It shall be prohibited to sell, supply, transfer or export, directly or indirectly, dual-use goods and technology, whether or not originating in the Union, to any natural or legal person, entity or body in Belarus or for use in Belarus.COUNCIL REGULATION (EC) No 765/2006 – Articles 1e (COUNCIL REGULATION (EU) 2022/355)
Import prohibitionKPR0285/18
Import prohibition
KPR0285/18
Notes
- TM884Goods from the Annex XIh of Regulation (EU) 2018/285 (Machinery and electrical equipment)
Export prohibitionKPR0285/18
Export prohibition
KPR0285/18
Notes
- TM888Goods from the Annex XI l of Regulation (EU) 2017/1509 (Industrial machinery, transportation vehicles, iron, steel and other metals)
Export controlKPR1509/17
Export control
KPR1509/17
Documents / references
C069Y957
Conditions
- Y001Other conditions: Y957— Import/export allowed after control
- Y002Other conditions: C069— Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD973If the goods declared are described in "MG" footnote linked to the measure an authorisation must be presented for the export, purchase or transport to DPRK of goods and technology according to Regulation (EU) 2017/1509 (Annex II, Part V).
- MG602High-speed imaging cameras except those used in medical imaging systems with exclusions of items from categories specified in column "Related item from Annex I to Regulation (EC) No 428/2009 or from Part II of Annex II" (Annex II, Chapter V)
- CD974It shall be prohibited to sell, supply, transfer or export, directly or indirectly, the goods and technology, including software, listed in Annex II, whether or not originating in the Union, to any natural or legal person, entity or body in, or for use in the DPRK (Article 3.1.(a) of Regulation (EU) 2017/1509).By way of derogation from Article 3.1. the competent authority of the Member States, may authorise, under the terms and conditions it deems appropriate, the direct or indirect supply, sale, transfer or export of the items and technology, including software to DPRK from Annex II of Regulation (EU) 2017/1509 (Article 8.1.)
Import control on restricted goods and technologiesKPR1509/17
Import control on restricted goods and technologies
KPR1509/17
Documents / references
Y920
Conditions
- Y001Other conditions: Y920— Import/export allowed after control
- Y002Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.
- DU229Goods 5A002 from the dual use list.
- DU441Goods 5A001b from the dual use list.
Import controlKPR1509/17
Import control
KPR1509/17
Documents / references
Y957
Conditions
- Y001Other conditions: Y957— Import/export allowed after control
- Y002Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- MG602High-speed imaging cameras except those used in medical imaging systems with exclusions of items from categories specified in column "Related item from Annex I to Regulation (EC) No 428/2009 or from Part II of Annex II" (Annex II, Chapter V)
- CD972If the goods declared are described in the "MG" footnote linked to the measure import, purchase or transfer, directly or indirectly, the goods and technology listed in Annex II from the DPRK, whether or not originating in the DPRK shall be prohibited (Article 3.1.(c) of Regulation (EU) 2017/1509).
Export control on restricted goods and technologiesKPR1509/17
Export control on restricted goods and technologies
KPR1509/17
Documents / references
C052Y920
Conditions
- Y001Other conditions: Y920— Import/export allowed after control
- Y002Other conditions: C052— Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD994If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented.
- DU229Goods 5A002 from the dual use list.
- DU441Goods 5A001b from the dual use list.
Export control on luxury goodsKPR2062/17
Export control on luxury goods
KPR2062/17
Documents / references
Y946Y948
Conditions
- Y001Other conditions: Y946— Import/export allowed after control
- Y002Other conditions: Y948— Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).
- CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.
- TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509
Import control on luxury goodsKPR2062/17
Import control on luxury goods
KPR2062/17
Documents / references
Y945Y946Y948
Conditions
- Y001Other conditions: Y945— Import/export allowed after control
- Y002Other conditions: Y946— Import/export allowed after control
- Y003Other conditions: Y948— Import/export allowed after control
- Y004Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509
- CD203The prohibition shall not apply to travellers' personal effects or to goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).
- CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.
Export controlRUR0833/14
Export control
RUR0833/14
Documents / references
X834X840Y708Y833
Conditions
- Y001Other conditions: X834— Import/export allowed after control
- Y005Other conditions: X840— Import/export allowed after control
- Y010Other conditions: Y833— Import/export allowed after control
- Y030Other conditions: Y708— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD869It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Russian industrial capacities as listed in Annex XXIII, to any natural or legal person, entity or body in Russia or for use in Russia.
Import/export restriction - Common Military List (CML) goodsRUR0833/14
Import/export restriction - Common Military List (CML) goods
RUR0833/14
Documents / references
Y692Y759
Conditions
- B001Presentation of a certificate/licence/document: Y759— Import/export allowed after control
- B010Presentation of a certificate/licence/document: Y692— Import/export allowed after control
- B099Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control
Notes
- TM01028It shall be prohibited to:(a) export, directly or indirectly, the goods and technology listed in the Common Military List of the European Union, whether or not originating in the Union, to any natural or legal person, entity or body in Russia or for use in Russia;(b) import, directly or indirectly, the goods and technology listed in the Common Military List into the Union if they originate in Russia or are exported from Russia.
Import controlRUR0833/14
Import control
RUR0833/14
Documents / references
L129L142L143Y859Y874
Conditions
- B001Presentation of a certificate/licence/document: L142— Import allowed
- B002Presentation of a certificate/licence/document: Y874— Import allowed
- B003Presentation of a certificate/licence/document: L129— Import allowed
- B004Presentation of a certificate/licence/document: L143— Import allowed
- B030Presentation of a certificate/licence/document: Y859— Import allowed
- B090Presentation of a certificate/licence/document: the condition is not fulfilled— Import is not allowed
Notes
- CD875It shall be prohibited to purchase, import, or transfer, directly or indirectly, goods which generate significant revenues for Russia thereby enabling its actions destabilising the situation in Ukraine, as listed in Annex XXI into the Union if they originate in Russia or are exported from Russia.With regard to the goods listed in Part B of Annex XXI, the prohibitions in paragraph 1 shall not apply to the execution until 8 January 2023 of contracts concluded before 7 October 2022, or of ancillary contracts necessary for the execution of such contracts.By way of derogation from paragraphs 1, the competent authorities may authorise the purchase, import or transfer of the goods listed in Annex XXI, or the provision of related technical and financial assistance, under such conditions as they deem appropriate, after having determined that this is necessary for the establishment, operation, maintenance, fuel supply and retreatment and safety of civil nuclear capabilities, and the continuation of design, construction and commissioning required for the completion of civil nuclear facilities, the supply of precursor material for the production of medical radioisotopes and similar medical applications, or critical technology for environmental radiation monitoring, as well as for civil nuclear cooperation, in particular in the field of research and development.Council Regulation (EU) No 833/2014 - Article 3i (Council regulation (EU) 2022/576)
Export controlRUR0833/14
Export control
RUR0833/14
Documents / references
X840X990X991Y987Y995
Conditions
- Y001Other conditions: X990— Import/export allowed after control
- Y002Other conditions: X991— Import/export allowed after control
- Y010Other conditions: Y987— Import/export allowed after control
- Y020Other conditions: Y995— Import/export allowed after control
- Y071Other conditions: X840— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- TM856It shall be prohibited to sell, supply, transfer or export, directly or indirectly, dual-use goods and technology, whether or not originating in the Union, to any natural or legal person, entity or body in Russia or for use in Russia.Regulation (EU) 833/2014 - Article 2 (1)
- CD903Regulation (EU) No 833/2014 (Article 2a):It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods and technology which might contribute to Russia’s military and technological enhancement, or the development of the defence and security sector, as listed in Annex VII, whether or not originating in the Union, to any natural or legal person, entity or body in Russia or for use in Russia.
Export controlUAR0692/14
Export control
UAR0692/14
Documents / references
X802Y997
Conditions
- Y001Other conditions: Y997— Export allowed
- Y005Other conditions: X802— Export allowed
- Y009Other conditions: the condition is not fulfilled— Export is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997— Import allowed
- Y002Other conditions: U078— Import allowed
- Y003Other conditions: U079— Import allowed
- Y005Other conditions: N954— Import allowed
- Y007Other conditions: U045— Import allowed
- Y009Other conditions: the condition is not fulfilled— Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984— Import/export allowed after control
- Y002Other conditions: N954— Import/export allowed after control
- Y005Other conditions: U045— Import/export allowed after control
- Y006Other conditions: U078— Import/export allowed after control
- Y007Other conditions: U079— Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
8%V052Devices for writing and reading texts in Braille
8%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
8%V999Other
23%Codes in the same group
851711Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks - Line telephone sets with cordless handsets851714Other telephones for cellular networks or for other wireless networks851718Other851761Other 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) - Base stations851762Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus851769Other851771Parts - Aerials and aerial reflectors of all kinds; parts suitable for use therewith851779Other
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, 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.
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