Smartphones and mobile phones

HS code 851712 covers smartphones and mobile phones under Chapter 85 (electrical machinery and equipment). This is a six-digit subheading in the Harmonized System and is recognised by every WCO member country for classification purposes — the first six digits are identical worldwide; trailing country-specific digits add local detail. For commercial imports, your destination's full tariff code will start with 851712 and extend to 8 digits (EU Combined Nomenclature) or 10 digits (US HTS, UK Trade Tariff). The duty rate, restrictions, and any preferential agreements are determined at the local level — see the country comparison below.

Import duty by country

MFN duty rate · 8 countries

Country	Duty	VAT	Notes
🇦🇺Australia	0%	10%	Zero duty. 10% GST.
🇧🇷Brazil	16%	0%	16% import duty + ICMS ~17-25%.
🇨🇦Canada	0%	5%	Zero duty. 5% GST.
🇩🇪Germany	0%	19%	EU ITA zero duty. 19% VAT.
🇮🇳India	20%	18%	20% basic duty + 18% IGST.
🇵🇹Portugal	0%	23%	EU ITA zero duty. 23% IVA.
🇬🇧United Kingdom	0%	20%	ITA zero duty. 20% VAT.
🇺🇸United States	0%	0%	ITA zero duty. No federal VAT.

🇺🇸 United States 🇬🇧 United Kingdom 🇩🇪 Germany 🇵🇹 Portugal 🇨🇦 Canada 🇦🇺 Australia All countries →

What is an HS code? HS vs HTS code How duty is calculated MFN rate explained