EU Smartphone Import Duty: Why It's 0% (HS 8517.13 / 8517.12)
Smartphones imported into the EU pay zero customs duty regardless of origin — even from China. Here's why, what the exact HS code is in 2026, and what you still owe (VAT).
Short answer: EU import duty on smartphones is 0% under TARIC code 8517.13.00.00 (smartphones) and 8517.12.00.00 (other cellular telephones). The 0% rate applies regardless of country of origin — including China — because smartphones fall under the WTO Information Technology Agreement (ITA), which the EU implements as a permanent zero-duty bound rate. You still owe import VAT (typically 19–23% depending on the EU member state) plus any IOSS or import handling fees.
This post explains why the rate is zero, where to verify it, and what e-commerce sellers need to know about classification of related devices.
The exact codes in HS 2022 / TARIC 2026
HS 2022 split the old 8517.12 (mobile phones) into more granular subheadings. As of 2026:
- 8517.13 — Smartphones (defined as mobile telephones including a touch-screen and operating-system capable of running third-party applications) - 8517.14 — Other telephones for cellular networks (legacy feature phones) - 8517.18 — Other telephone sets (deskphones, satellite phones)
The 6-digit HS heading is the same worldwide. The EU adds 2 digits for the CN code (8-digit) and 2 more for TARIC (10-digit). All variants under 8517.13 carry a 0% MFN duty rate in TARIC.
Smartphone duty rate by device type
Wi-Fi-only tablets, cellular smartwatches, and Bluetooth-only smartwatches each fall in different EU CN headings — and not all are 0%.
| Device | HS 2022 | EU CN code | MFN duty | VAT |
|---|---|---|---|---|
| Smartphone | 8517.13 | 8517.13.00 | 0% | 19–27% (member state) |
| Feature phone | 8517.14 | 8517.14.00 | 0% | 19–27% (member state) |
| Tablet (Wi-Fi only) | 8471.30 | 8471.30.00 | 0% | 19–27% (member state) |
| Tablet (cellular) | 8517.13 | 8517.13.00 | 0% | 19–27% (member state) |
| Smartwatch (cellular) | 8517.62 | 8517.62.00 | 0% | 19–27% (member state) |
| Smartwatch (Bluetooth only) | 9102.12 | 9102.12.00 | 4.5% | 19–27% (member state) |
Why the duty is zero — the ITA story
In 1996, WTO members signed the Information Technology Agreement (ITA) committing to zero customs duties on a defined list of IT products. The EU is a signatory. Mobile phones (originally 8525.20, now under 8517 after multiple HS revisions) were included from the start.
In 2015, the ITA Expansion Agreement (ITA-II) added another 201 product categories — including newer-generation devices — also at 0% duty. Together, the original ITA and ITA-II cover virtually every consumer electronic device that includes substantive computing or networking functionality.
Because the EU's 0% rate is a bound WTO commitment, it cannot be unilaterally raised on a country-of-origin basis. Even goods from countries not party to the ITA still receive 0% MFN treatment in the EU TARIC.
What you still pay on a smartphone import to the EU
Zero duty does not mean zero charges at the border. The full breakdown for a typical €600 smartphone shipped from China to Germany in 2026:
- Customs value: €620 (€600 + €20 freight, CIF basis) - Customs duty: €620 × 0% = €0 - Import VAT (Germany 19%): €620 × 19% = €117.80 - Customs handling fee (courier-charged, e.g. DHL): typically €5–€15 - Total payable at the border: ~€123
For B2C ≤ €150 shipments, the seller can register for IOSS (Import One-Stop Shop) and collect the VAT at checkout, eliminating border-handling fees. For shipments > €150, the buyer or seller-of-record pays VAT and any handling at the border.
Where to verify the rate
- EU TARIC database (ec.europa.eu/taxation_customs/dds2/taric) — the authoritative source. Search by 8-digit CN or 10-digit TARIC code. - EU Customs Trader Portal — for binding tariff information (BTI) requests. - Each EU member state's electronic customs system — applies the central TARIC rate plus the member state's VAT.
The MFN rate has been 0% on this heading continuously since the ITA took effect. There is no scheduled change.
Common classification mistakes
1. Classifying smartphones under 8517.62 (modems / network equipment). That's a specific subheading for routers, switches, and reception apparatus — not for handheld devices.
2. Treating cellular smartwatches as 9102. Watches with telephony functionality (eSIM, LTE) are 8517.62 / 8517.13, not 9102 — even if they tell time. Bluetooth-only smartwatches (no cellular) revert to 9102.12.
3. Putting tablets under 8517 because they have SIM slots. Wi-Fi-only tablets are 8471.30 (data processing machines). Tablets with cellular connectivity *and* phone functionality may fall under 8517.13 — see WCO classification opinions for guidance.
4. Assuming "0% duty" means no paperwork. Even at 0% duty, EU import requires a customs declaration (or IOSS), an EORI number, and accurate classification. Wrong codes cause delays even when the duty is zero.
Bottom line
Smartphones into the EU are zero duty under HS 8517.13 / 8517.12 as a permanent WTO ITA commitment. The number that hits your customer's invoice is VAT, not duty — typically 19–23% of the CIF value depending on the destination member state. For < €150 B2C shipments, IOSS is the cleanest way to handle that VAT at checkout.
Related HS Code References
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