HS Code for Electronics (Chapter 85)
Chapter 85 covers electrical machinery, sound and image equipment. Most finished consumer electronics land under 8517, 8518, 8528 or 8471 - and many are duty-free in ITA-signatory markets, but VAT/GST still applies.
Sample 6-digit codes
| Code | Description |
|---|---|
| 8517.13 | Smartphones |
| 8471.30 | Portable digital computers ≤ 10kg (laptops) |
| 8528.72 | Reception apparatus for television - LCD/LED TVs |
| 8518.30 | Headphones and earphones |
| 8504.40 | Static converters (power adapters, chargers) |
| 8544.42 | Insulated cables with connectors ≤ 1,000V |
Typical import duty by market
| Market | Duty |
|---|---|
| United States (MFN) | 0% - 5% ITA products duty-free; Section 301 China list may add 7.5%-25%. |
| European Union | 0% - 14% Most ICT goods 0% under ITA; large TVs at 14%. |
| India (BCD) | 10% - 20% Plus IGST 18% and cess on some categories; PMP for mobile phones. |
| UAE | 0% - 5% 5% VAT applies. |
| Singapore | 0% GST 9% on import value. |
Numerical Example: 500 smartphones (HS 8517.13), CIF Mumbai USD 200,000
500 smartphones (HS 8517.13), CIF Mumbai USD 200,000. Run your own numbers in the Import Duty & Tax calculator.
- · Type approval / TEC / FCC / CE marking depending on market.
- · RoHS and REACH compliance for EU/UK.
- · WEEE / e-waste registration in EU, India (E-Waste Rules 2022), UAE.
- · Battery declarations - UN 38.3 test summary and MSDS for lithium cells.
- · China
- · Vietnam
- · South Korea
- · Taiwan
- · Malaysia
- · Mexico
Frequently asked questions
Under the WTO Information Technology Agreement (ITA), most laptops and their parts are duty-free in signatory markets. India has moved away from the ITA on finished phones - BCD 20% applies. Always check the destination.
US Section 301 List 3/4A adds 7.5%-25% on top of MFN duty for China-origin goods. Origin, not shipping port, is what matters. Non-preferential origin is set by substantial transformation.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to electronics (HS 85) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 10% | IGST 18% | Assessable value + duty | 30.1% |
| United Arab Emirates | 2% | VAT 5% | CIF + duty | 7.1% |
| Saudi Arabia | 2% | VAT 15% | CIF + duty | 17.3% |
| Singapore | 2% | GST 9% | CIF + duty | 11.2% |
| China | 2% | VAT 13% | CIF + duty | 15.3% |
| United States | 1.5% | Federal VAT 0% | CIF | 1.8% |
| United Kingdom | 2% | VAT 20% | CIF + duty | 22.4% |
| Germany | 2% | USt 19% | CIF + duty | 21.4% |
| Netherlands | 2% | BTW 21% | CIF + duty | 23.4% |
| Vietnam | 2% | VAT 10% | CIF + duty | 12.2% |
| Türkiye | 2% | KDV 20% | CIF + duty | 22.4% |
| Japan | 2% | JCT 10% | CIF + duty | 12.2% |
| South Korea | 2% | VAT 10% | CIF + duty | 12.2% |
| Brazil | 16% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 53.1% |
| Indonesia | 2% | PPN 11% | CIF + duty | 15.7% |
| Mexico | 2% | IVA 16% | CIF + duty | 19.2% |
| Egypt | 2% | VAT 14% | CIF + duty | 16.3% |
| Nigeria | 2% | VAT 7.5% | CIF + duty | 11.3% |
| South Africa | 2% | VAT 15% | Assessable value + duty | 19.0% |
| Australia | 2% | GST 10% | CIF + duty | 12.2% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.
In-depth corridor guides
Full documentation, duty and worked landed-cost breakdowns for the corridors we handle client paperwork on.