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HS Codes / Chapter 85: Electrical machinery and equipment / 851713
851713 Chapter 85 · Electronics

Smartphones (HS 2022 subheading)

Six-digit subheading in Electronics, chapter 85 of the Harmonized System, priced here for 7 destination markets.

Anatomy of 851713

Chapter
85
Electrical machinery and equipment
Heading
85.17
Product group
Subheading
85.17.13
Specific product

You will declare against a longer local code that begins 851713: ten digits in the United States and the United Kingdom, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what the 7 rates below differ on.

What this code covers

HS code 851713 covers smartphones (HS 2022 subheading) under Chapter 85 (electrical machinery and equipment). Across the 7 destinations priced here the duty runs from 0% to 15%, and India is the dearest. Australia, Canada, Germany, Portugal, United Kingdom and United States charge no duty at all on this code, so the same shipment lands at very different cost depending on where it goes. Destination tax is charged on top, on the customs value plus any duty, and runs from 0% to 23% across these markets, highest in Portugal, with none at the border in United States. 6 of the 7 rates below have been read from the tariff schedule of the market that charges them; the rest are still marked unchecked.

Import duty by country

MFN duty rate · 7 countries
Country Duty VAT Notes
🇦🇺Australia 0% 10% Zero duty. 10% GST.
🇨🇦Canada 0% 5% Zero duty. 5% GST.
🇩🇪Germany 0% 19% EU ITA zero duty. 19% VAT.
🇮🇳India 15% 18% 15% basic customs duty, the effective rate set by notification. 18% IGST on assessable value.
🇵🇹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.

Rates shown are MFN (Most Favoured Nation), the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.

Duty figures on this page have not yet been checked against official tariff schedules and should be treated as estimates.

What that costs: 851713 into Canada

An illustrative consignment of 851713 invoiced at CAD 2,000.00, priced in CAD because a threshold is set in the destination's currency and nothing here is converted.

Goods value on the invoice CAD 2,000.00
International freight CAD 120.00
Cargo insurance CAD 30.00
Value the duty is charged on, FOB basis CAD 2,000.00
Duty at 0% CAD 0.00
Canada tax at 5%, charged on the value plus the duty CAD 100.00
Total, before commercial charges CAD 2,250.00

And if the consignment were small

Canada relieves customs duties and taxes on consignments at or under CAD 20. The 851713 shipment above is over that, so its duty is charged in full. The same code invoiced at exactly CAD 20 with no freight would be charged CAD 0.00 of duty and CAD 0.00 of tax, a total of CAD 20.00. The rate on the 851713 row has not changed; only the charge is relieved.

Selling rather than buying? CAD 2,250.00 is what your buyer in Canada pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to Canada sets out who collects it and what your invoice has to say.

An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 851713 on your own numbers in the duty calculator.

How these rates were verified

The markets listed below were read from the official tariff database of the market that charges it. Nothing here is copied from another aggregator. The other rows in the table above are not yet traced to a source, which is why no date is shown over them.

🇦🇺AU
MFN for 851713 AU, read on 2026-09-01 from https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xvi/chapter-85 and again on 2026-09-01 from https://www.legislation.gov.au/C2004A04997/latest/text. Both returned 0%. The two publications are independent of each other and they agree. Retrieved text: 8517.13.00 Free
🇨🇦CA
MFN for 851713 CA, read on 2026-08-31 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/html/00/ch85-eng.html and again on 2026-09-01 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/menu-eng.html. Both returned 0%. The Canada Border Services Agency is the only body that publishes this schedule. The Department of Justice publishes the Act and refers readers to the Agency for the schedule itself, so both readings are the Agency's, taken from two different products. Retrieved text: 8517.13.00 Free
🇩🇪DE 🇵🇹PT
One reading covers DE and PT, which are priced from the same schedule: Third country duty (EU, via NI Online Tariff) for 851713 DE, read on 2026-08-31 from https://www.trade-tariff.service.gov.uk/xi/commodities/8517130000 and again on 2026-09-01 from https://trade.ec.europa.eu/access-to-markets/en/results?product=851713&origin=CN&destination=DE. Both returned 0%. The two publications are independent of each other and they agree. Retrieved text: 8517130000 0.00 %
🇬🇧GB
Third country duty for 851713 GB, read on 2026-08-31 from https://www.trade-tariff.service.gov.uk/commodities/8517130000 and again on 2026-09-01 from https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020. Both returned 0%. The two publications are independent of each other and they agree. Retrieved text: 8517130000 0.00 %
🇺🇸US
HTS General for 851713 US, read on 2026-08-31 from https://hts.usitc.gov/search?query=8517.13 and again on 2026-09-01 from https://hts.usitc.gov/reststop/exportList?from=85&to=86&format=CSV&styles=false. Both returned 0%. The United States International Trade Commission is the only body that publishes this schedule. The second reading was taken in a different format to check the reading, not to corroborate the schedule, because there is no second schedule to corroborate it against. Retrieved text: 8517.13.00.00 Free

What falls under 851713

  • Smartphones: handsets combining cellular telephony with a general-purpose operating system and app installation
  • The subheading created by the HS 2022 revision specifically to separate smartphones from other cellular handsets

What's specifically excluded

These look similar but belong under a different code:

  • 851714: Other telephones for cellular networks, including basic feature phones
  • 851762: Base stations, routers and other network transmission apparatus
  • 847130: Tablets and portable computers without cellular telephony as the principal function

Commonly confused with

847130: Cellular tablets
A tablet with a SIM slot is decided on principal function. If it is a computer that happens to have cellular data it stays in 8471.30; if telephony is the point of the device it is a handset. Large-format foldables sit awkwardly across this line.

Classification & cost note

The WCO split smartphones out of 8517.12 into their own subheading in HS 2022 precisely because the category had become too large to sit inside a general cellular heading, and the practical effect for importers is that two valid codes now describe the same phone depending on the nomenclature edition in force at the destination. Duty is not the issue: smartphones are Information Technology Agreement goods at zero MFN across the EU, UK, US, Japan, Canada and Australia. The costs that do bite are import VAT or GST on the full landed value, India's 15% basic customs duty, the effective rate cut from a 20% tariff line by notification, and Section 301 surcharges on Chinese-origin handsets entering the US, none of which appear in a headline MFN table.

Typical products: Current-generation iPhone and Android handsets · Foldable smartphones · Rugged industrial smartphones · Refurbished handsets for resale

What the notes to section XVI say

Chapter 85 sits in section XVI, machinery and mechanical appliances; electrical equipment; parts thereof, sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles, where a section note governs every chapter in the section and applies before the heading notes below; the 6 reaching chapter 85 are quoted whole on the chapter 85 page, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/16 on 2026-09-08, and this is the one that names heading 8517 by number.

Note 2 to section XVI

However, parts which are equally suitable for use principally with the goods of heading 8517 and 8525 to 8528 are to be classified in heading 8517, and parts which are suitable for use solely or principally with the goods of heading 8524 are to be classified in heading 8529;

What the nomenclature says about heading 8517

851713 is a subheading of 8517, 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 , and this site holds 3 other codes under the same heading, which every rule below governs equally.

One numbered note to chapter 85 takes heading 8517 as its own subject, and it is quoted below in full, as published.

Note 5 to chapter 85

For the purposes of heading 8517, the term "smartphones” means telephones for cellular networks, equipped with a mobile operating system designed to perform the functions of an automatic data processing machine such as downloading and running multiple applications simultaneously, including third-party applications, and whether or not integrating other features such as digital cameras and navigational aid systems.

Read from the notes to chapter 85 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/85, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/8517, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 85 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.

Questions about 851713

Should I use 8517.13 or 8517.12 for a smartphone?

8517.13 if your destination has adopted the HS 2022 edition, which most have. 8517.12 was the pre-2022 code and is still accepted in some systems. The duty treatment is effectively identical under the Information Technology Agreement.

Is there import duty on smartphones?

The MFN rate is zero across the EU, UK, US, Japan, Canada and Australia under the Information Technology Agreement. India applies 15% basic customs duty on the effective rate, cut from the 20% tariff line by notification in 2024, and US imports of Chinese-origin handsets can attract Section 301 tariffs on top.

Is a cellular tablet a smartphone for customs?

Not usually. Principal function decides it. A tablet that happens to take a SIM remains a portable computer under 8471.30 unless telephony is genuinely the point of the device.

Related codes in Chapter 85

Calculate duty for HS 851713

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In this chapter

Chapter 85: Electrical machinery and equipment

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