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India Import Duty Rate for Smartphones & Mobile Phones

HS 8517.12 · Telephones for cellular networks

India MFN Import Duty Rate

Live

20%

on CIF value

BCD 20% on mobile phones (raised 2020 to protect domestic manufacturing). IGST 12% on CIF + BCD. Total effective rate ~35–40%.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (20%)

Applied to CIF value. EU, UK, and most countries use CIF.

IGST (18%)

Applied to CIF 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. India charges duty on the CIF value (goods + freight + insurance), so the duty base is US$10,900. Customs converts the amount to INR at the official exchange rate on the day of import.

Charge	At 20%
Import duty	$2,180
Social Welfare Surcharge (10% of duty)	$218
IGST (18%)	$2,394
Total paid at the border	$4,792

IGST is usually recoverable for a registered business, so the cost that stays with you is the duty and levies. 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 India: what you need

The Central Board of Indirect Taxes and Customs (CBIC) assesses duty through the ICEGATE portal; Basic Customs Duty rates are in the First Schedule to the Customs Tariff Act, 1975.

Registration. An Importer-Exporter Code (IEC) from the DGFT and GST registration to claim input credit on IGST.

Low-value shipments. India has no general de minimis for commercial goods. Courier imports under the Courier Imports Regulations have value caps and the full duty stack applies.

Documents customs will ask for

Bill of Entry (filed on ICEGATE)
Commercial invoice and packing list
Bill of lading or air waybill
Certificate of origin for FTA rates (with CAROTAR 2020 origin information)
BIS registration for electronics and other items under compulsory certification

Charges on top of duty

Social Welfare Surcharge: 10% of Basic Customs Duty
IGST at the GST rate of the goods on value + BCD + SWS
Agriculture Infrastructure and Development Cess on some goods
Anti-dumping and safeguard duties

Watch out. Under CAROTAR 2020 the importer must hold origin information when claiming an FTA rate — a certificate alone is not enough if customs asks.

Frequently asked questions

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

The MFN (Most Favoured Nation) import duty rate for Smartphones & Mobile Phones (HS 8517.12) in India is 20% on the CIF value. BCD 20% on mobile phones (raised 2020 to protect domestic manufacturing). IGST 12% on CIF + BCD. Total effective rate ~35–40%.

Is IGST charged on Smartphones & Mobile Phones imports to India?

Yes. India charges IGST at 18% on the CIF value plus any import duty. This applies to virtually all commercial imports.

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

India has free trade agreements with SAFTA (South Asia), India–ASEAN FTA, India–Japan CEPA, India–Korea CEPA. Check whether your origin country qualifies for a preferential rate on HS 8517.12.

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

Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 20% is applied to this value. IGST (18%) is then applied on the duty-paid value.