Find the right HS tariff code for smartphones, laptops, tablets, cameras and consumer tech — with EU, UK and USA import duty rates.
Electronics and technology products are classified primarily under HS Chapters 84 (machinery and mechanical appliances) and 85 (electrical machinery and equipment). Many electronics — particularly computers, smartphones and semiconductors — benefit from 0% duty under the WTO Information Technology Agreement (ITA), which covers over 200 product categories across 82 participating countries including EU, UK, USA and China. However, some consumer electronics still attract duty, and batteries, accessories and spare parts have their own codes and rates. Correct classification avoids unexpected customs bills and clearance delays.
Import duty rates shown for the EU (from non-EU), UK (from non-UK), and USA (from non-USA). Intra-EU shipments have 0% duty.
| HS Code | Product description | EU duty | UK duty | USA duty | Notes |
|---|---|---|---|---|---|
| 8517.13 | Smartphones and mobile phones (for cellular networks) | 0% | 0% | 0% | 0% under WTO ITA — all origins |
| 8471.30 | Laptops, notebooks, portable computers | 0% | 0% | 0% | 0% under WTO ITA |
| 8471.41 | Desktop computers (with CPU, keyboard, monitor combined) | 0% | 0% | 0% | 0% under WTO ITA |
| 8528.52 | Monitors and display units (for computers) | 0% | 0% | 0% | Check if ITA-covered for your specific product |
| 8519.81 | MP3 players, portable audio recorders | 3.7% | 0% | 0% | EU: check if ITA applies |
| 8525.80 | Digital cameras and video cameras | 0%–4.9% | 0% | 0% | Action cameras: may vary |
| 8543.70 | Smart speakers, electric signal generators, other electrical machines | 2.7% | 0% | 0% | Smart home devices |
| 8507.60 | Lithium-ion batteries | 3.5% | 2.7% | 3.7% | Stand-alone batteries — not in device |
| 8504.40 | Battery chargers and power adapters | 0% | 0% | 0% | Most chargers — verify ITA coverage |
| 8518.30 | Headphones and earphones | 3.7% | 0% | 4.9% | Wireless headphones check 8518.30 vs 8517.69 |
| 8536.90 | Electrical connectors, sockets, switches | 2.7% | 0% | 0% | Electronic components |
| 9013.80 | Laser pointers, optical instruments n.e.s. | 4.2% | 0% | 3.5% | Some optics & projection devices |
Duty rates are indicative based on standard MFN (Most Favoured Nation) tariffs. Actual rates may vary by country of origin and applicable trade agreements. Always verify with the official tariff database of the destination country.
The EU participates in the WTO Information Technology Agreement (ITA), which eliminates duties on computers, smartphones, semiconductors, medical equipment and networking products. Many electronics entering the EU from any WTO member country attract 0% duty. However, accessories, spare parts and some consumer electronics (headphones, speakers) may not be covered — verify on TARIC at ec.europa.eu/taxation_customs.
The UK maintains the ITA agreement independently of the EU. Most IT products, smartphones and computers enter the UK at 0%. The UK Global Tariff often matches EU rates for non-ITA electronics. Check the UK Trade Tariff at gov.uk/trade-tariff.
The US is a founding ITA signatory — computers, phones and semiconductors enter at 0%. However, some electronics from China face additional Section 301 tariffs of 7.5%–25% imposed from 2018. This primarily affects goods manufactured in China. Check hts.usitc.gov and the USTR Section 301 list.
Electronics face very high import taxes in Brazil: II (Import Tax) typically 12–35% plus IPI, PIS/COFINS and ICMS, resulting in a total tax burden of 50–120% on declared value. Many electronics are commercially unviable to import to Brazil without specific import licences.
Even with 0% customs duty, EU VAT applies on the import value plus freight cost. VAT rates: Germany 19%, France 20%, Italy 22%, Spain 21%. B2C imports from non-EU under €150 can use IOSS for VAT collection at point of sale.
Lithium batteries face shipping restrictions — standalone batteries are classified as dangerous goods (Class 9). Batteries installed in devices can often ship as standard parcels but carriers require declaration. DHL, UPS and FedEx all carry lithium batteries under their standard terms with declared limits on Watt-hours (Wh).
Declare the actual commercial value of electronics — never undervalue. Customs authorities worldwide regularly check electronics values against published retail prices. Undervalued electronics trigger audit, delays, and penalties. Declare the real transaction price including all costs.
Include the IMEI or serial number on the commercial invoice for smartphones. Many customs authorities (especially Brazil, UAE, Nigeria) require serial numbers to track electronics and prevent grey market imports.
Batteries shipped inside devices (laptop with battery, phone with battery) must be declared on the carrier booking as 'device containing lithium-ion battery'. Standalone batteries require dangerous goods (DG) declaration. Contact your carrier's DG desk if unsure.
For shipments to the USA from China, check whether your electronics product is on the USTR Section 301 tariff list. Many electronics face an additional 7.5% or 25% tariff if made in China, on top of standard HTS duty rates.
EU import of refurbished or second-hand electronics requires a declaration of 'used goods' and a realistic market value for the used item. Customs may query low declared values on expensive items like iPhones — use a verifiable market price.
For commercial B2B imports of electronics into the EU, ensure you have an EORI (Economic Operator Registration and Identification) number. This is required for all commercial EU customs declarations and takes 1–3 days to register.
Are laptops and smartphones duty-free in the EU?
Yes — most laptops, smartphones and computers are duty-free in the EU under the WTO Information Technology Agreement (ITA). The EU TARIC code for laptops (8471.30) carries a 0% duty rate for imports from all WTO member countries including China, USA, South Korea and Vietnam. EU VAT still applies on the import value.
What is the HS code for smartphones?
The HS code for smartphones is 8517.13 (Telephone sets for cellular networks or for other wireless networks). This covers all smartphones regardless of brand or operating system. Import duty: 0% in EU, UK and USA under the ITA agreement.
Do I need to declare batteries when shipping electronics internationally?
Yes — devices containing lithium-ion batteries must be declared at booking as 'device containing lithium battery'. Most major carriers (DHL, UPS, FedEx) accept these as standard shipments with a PI965/PI966/PI967 declaration depending on whether the battery is installed or standalone. Standalone batteries are Class 9 dangerous goods requiring DG booking.
What HS code for headphones and earphones?
Headphones and earphones are typically classified under 8518.30 (headphones, earphones, combined microphone/speaker sets). Wireless Bluetooth headphones may also be classified under 8517.69 depending on their primary function. The EU MFN duty rate is 3.7% for 8518.30 — not 0% like computers/phones. UK: 0%. USA: 4.9%.
Can I ship electronics from the EU to the UK after Brexit?
Yes — electronics can be shipped from EU to UK after Brexit, but UK import customs apply. A commercial invoice with HS code and value is required. Under the UK-EU Trade and Cooperation Agreement, goods with EU origin (manufactured in EU, not just shipped from EU) attract 0% UK import duty. UK VAT (20%) still applies. For B2C sales under £135, UK VAT must be collected at point of sale.
What are Section 301 tariffs on electronics from China?
Section 301 tariffs are additional US import duties imposed on Chinese-origin goods. Many electronics face 7.5% or 25% additional tariff on top of standard HTS rates. Laptops and smartphones from China are currently exempt from Section 301. However, many accessories, components and consumer electronics from China face additional duties. Always check the USTR exclusion list at ustr.gov before shipping electronics from China to the USA.
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