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Australia Import Duty Rate for Smartphones & Mobile Phones

HS 8517.12 · Telephones for cellular networks

Australia MFN Import Duty Rate

on FOB value

ITA signatory — 0% MFN on smartphones and mobile phones.

How duty is calculated

FOB value

Product transaction value at port of export

Import duty (0%)

Applied to FOB value. US uses FOB (transaction value).

GST (10%)

Applied to FOB value + duty. Collected at customs.

Use our Landed Cost Calculator to compute the full cost including freight, brokerage, and last-mile delivery.

Worked example: smartphones & mobile phones worth US$10,000

A commercial shipment invoiced at US$10,000 with US$900 of international freight and insurance. Australia charges duty on the FOB value (the price of the goods), so freight does not attract duty and the duty base is US$10,000. Customs converts the amount to AUD at the official exchange rate on the day of import.

Charge	At 0%
Import duty	$0
GST (10%)	$1,090
Total paid at the border	$1,090

GST is usually recoverable for a registered business, so the cost that stays with you is the duty. Excise, anti-dumping duties and broker fees are not included.

Classifying smartphones & mobile phones correctly

Heading 8517 covers telephones for cellular networks (8517.13 for smartphones since HS 2022, 8517.14 for other mobile phones) and base stations and network equipment in 8517.6x.

Smartwatches with a SIM are classified as 8517.62, not as phones
Phone cases go to their material chapter (3926 plastic, 4202 leather) and chargers to 8504.40
Refurbished phones take the same code as new ones but may face different valuation rules

Compliance. Radio equipment needs type approval in most markets — CE/RED in the EU, FCC ID in the US, UKCA in Great Britain, IMDA in Singapore — and lithium batteries inside must be shipped under UN3481 rules.

Importing into Australia: what you need

The Australian Border Force (ABF) clears goods through the Integrated Cargo System; rates are in Schedule 3 of the Customs Tariff Act 1995.

Registration. An ABN and a client registration with the ABF; most importers use a licensed customs broker.

Low-value shipments. Goods worth A$1,000 or less clear without duty or a full import declaration. 10% GST on them is charged at checkout by overseas sellers and marketplaces registered for GST.

Documents customs will ask for

Full Import Declaration (N10) for goods over A$1,000
Commercial invoice and packing list
Bill of lading or air waybill
Certificate or declaration of origin for FTA rates
Biosecurity documents and import permits from the Department of Agriculture for timber, food and plant products

Charges on top of duty

GST 10% on customs value + duty + international freight and insurance
Import Processing Charge per declaration
Luxury Car Tax and Wine Equalisation Tax on those goods
Anti-dumping duties on some steel, aluminium and food products

Watch out. Many goods face 0% duty thanks to FTAs with China, Japan, Korea, the UK and ASEAN, but only with origin evidence — without it the general 5% rate applies.

Frequently asked questions

What is the import duty rate for Smartphones & Mobile Phones in Australia?

The MFN (Most Favoured Nation) import duty rate for Smartphones & Mobile Phones (HS 8517.12) in Australia is 0% on the FOB value. ITA signatory — 0% MFN on smartphones and mobile phones.

Is GST charged on Smartphones & Mobile Phones imports to Australia?

Yes. Australia charges GST at 10% on the FOB value plus any import duty. This applies to virtually all commercial imports.

Are there FTA rates available for Smartphones & Mobile Phones in Australia?

Australia has free trade agreements with AUSFTA (US), CPTPP, ChAFTA (China), KAFTA (Korea), AANZFTA (ASEAN), JAEPA (Japan), UK–Australia FTA, IAA FTA (India). Check whether your origin country qualifies for a preferential rate on HS 8517.12.

How is import duty calculated for Smartphones & Mobile Phones entering Australia?

Duty is calculated on the FOB value of the goods. FOB value is the transaction value at the port of export. The MFN duty of 0% is applied to this value. GST (10%) is then applied on the duty-paid value.