HS 851713 Smartphones
Quick Answer: Smartphones imported under HS 851713 enter the UK at 0.00%, the EU at 0.00%, and the US at a duty-free rate under the Most Favored Nation (MFN) tariff. This Harmonized System (HS) code specifically covers mobile phones that are also computers, capable of operating with a microprocessor and memory, and equipped with a touchscreen for user interface. These devices are commonly referred to as smartphones. Importers should note that while the MFN rate in the US is free, other tariff rates may apply depending on the country of origin and specific trade agreements. CustomTariffs aggregates this duty information, highlighting the generally duty-free treatment for smartphones in major markets, which simplifies trade for businesses.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8517130000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8517130000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8517130000 | Free | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 851713 cover?
This subheading covers mobile phones, also known as smartphones, which are portable telephones capable of connecting to a cellular network and typically equipped with advanced computing capabilities and connectivity. As defined by the World Customs Organization (WCO) Harmonized System Explanatory Notes and further elaborated in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, these devices integrate functions such as internet browsing, email, and application usage, distinguishing them from simpler mobile phones.
What falls outside HS 851713?
The following products are excluded from HS 851713: basic mobile phones lacking advanced computing features, satellite telephones, cordless telephones not connected to a cellular network, and two-way radio transceivers. Devices that are primarily other apparatuses with a secondary telephone function, such as ruggedized industrial handhelds with integrated scanners and a limited phone capability, or smartwatches that are tethered to a primary smartphone for their cellular function, are also typically classified elsewhere under Heading 8517 or other relevant headings.
What are common classification mistakes for HS 851713?
A common error is misclassifying devices that have some smartphone-like features but are primarily designed for other functions, such as specialized industrial data loggers or portable gaming consoles with cellular connectivity. According to General Interpretative Rule (GIR) 3(b) of the Harmonized System, goods are classified according to the essential character of the product. Importers may incorrectly classify a device based on its communication capability alone, overlooking its principal function.
How should importers classify products under HS 851713?
The correct procedure for classifying products under HS 851713 involves a thorough examination of the product's features and primary function. Importers and customs brokers should consult the WCO Harmonized System Explanatory Notes, the specific national tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff), and any relevant rulings or decisions. Key considerations include whether the device is a portable telephone and its advanced computing and connectivity capabilities, ensuring it meets the definition of a smartphone.
How is the duty calculated for products under HS 851713?
A specific model of smartphone, the "GlobalTech X1," weighing 0.2 kg and declared at a customs value of $500 USD, would attract a US duty of $12.50. This is calculated using the Most Favored Nation (MFN) duty rate of 2.5% ad valorem published in the USITC Harmonized Tariff Schedule (HTS) for HS 8517.13.0000 (2.5% × $500 USD = $12.50).
Which trade agreements reduce duties for HS 851713?
Several free trade agreements may reduce the applicable duty rate for HS 851713, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying originating smartphones. For European Union member states, the Generalised Scheme of Preferences (GSP) may offer reduced or free entry for originating goods from developing countries. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and originating country.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for smartphones (HS 8517.13) under the US MFN tariff?
Under the United States' Most Favored Nation (MFN) tariff schedule, smartphones classified under HS code 8517.13 generally face a 0.00% duty rate. This rate is applied to the customs value of the goods. For example, if a shipment of smartphones has a customs value of $10,000, the import duty would be $10,000 \times 0.00 = $0.00. It is crucial for importers and customs brokers to verify the specific tariff rate in effect at the time of import, as rates can change. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) is the definitive source for US duty rates.
How are smartphones classified under HS code 8517.13, and what are the key criteria?
HS code 8517.13 specifically covers 'smartphones'. Classification hinges on the device's primary function as a mobile telephone that also incorporates other functions such as a touchscreen, internet connectivity, and the ability to run third-party applications (apps). According to the World Customs Organization (WCO) Explanatory Notes, devices that meet these criteria, even if they have advanced computing capabilities, are classified as smartphones. Importers and brokers must ensure the product's primary function aligns with this definition to avoid misclassification.
Are there preferential duty rates for smartphones (HS 8517.13) under trade agreements like USMCA?
Yes, preferential duty rates may apply to smartphones (HS 8517.13) depending on the country of origin and applicable trade agreements. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating goods may qualify for duty-free treatment. To claim preferential treatment, importers and customs brokers must possess a valid Certificate of Origin and ensure the smartphones meet the specific rules of origin outlined in the agreement. Always consult the text of the relevant trade agreement and the customs regulations of the importing country to confirm eligibility and requirements.
What documentation is typically required for importing smartphones (HS 8517.13) into the EU?
When importing smartphones (HS 8517.13) into the European Union (EU), standard customs documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, importers and customs brokers may need to provide proof of origin if claiming preferential duty rates under an EU Free Trade Agreement. Depending on the specific product and origin, other certifications or declarations related to safety standards (e.g., CE marking) or radio frequency compliance might be necessary. The EU's TARIC database is the primary resource for detailed import requirements and duty rates.
How is the import duty for smartphones calculated if a rate other than 0% applies, for example, in the UK?
In the United Kingdom, while many smartphones may enter duty-free under specific trade agreements or tariff suspensions, if a duty rate were applicable, it would typically be an ad valorem rate based on the customs value. For example, if HS code 8517.13 had a 3.5% ad valorem duty rate and a shipment of smartphones had a customs value of £5,000, the import duty would be calculated as £5,000 \times 0.035 = £175.00. Importers and customs brokers must refer to the UK Trade Tariff for the most accurate and up-to-date duty rates and any applicable taxes, such as Value Added Tax (VAT).