HS code 8517.13 · UK third country duty rate
| HS code | 8517.13 |
|---|---|
| Classification | Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528; parts thereof > Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks > Smartphones |
| Duty rate | 0% |
| Import VAT | 20% on the value including duty and freight |
| Chapter | Electrical machinery and equipment |
| Last updated | 2026-09-06 |
Enter your shipment figures to estimate duty and import VAT.
Duty is applied to the customs value of the goods. For imports into the United Kingdom that normally means the price paid for the goods plus transport and insurance up to the UK border. Import VAT of 20% is then charged on that value plus the duty, so the two charges compound rather than being calculated separately on the invoice price.
Take a consignment of Smartphones bought for £1,000.00, with £150.00 of freight and insurance to the UK border. The customs value is £1,150.00. Duty at 0% adds £0.00. Import VAT at 20% is charged on the customs value plus the duty, which is £1,150.00, and comes to £230.00. The total landed cost before inland delivery is £1,380.00, of which £230.00 is payable to HMRC.
The rate shown is the third country duty, which applies where no preferential trade agreement and no tariff quota is claimed. China has no free trade agreement with the United Kingdom, so goods of Chinese origin are charged at this rate.
The same goods entering the United States are charged free of duty under the general (most favoured nation) column of the Harmonized Tariff Schedule. That figure is the statutory base rate only: additional measures under Section 301 and Section 232 can apply on top of it depending on the country of origin and the date of entry, and are not included here.
This subheading sits in chapter 85, electrical machinery and equipment, under heading 8517. The full classification path is Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528; parts thereof → Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks → Smartphones. The first six digits are the international Harmonized System code used by every member of the World Customs Organization, so they are the same in the United Kingdom, the United States and the European Union. Digits beyond the sixth are national extensions and differ between territories, which is why the duty payable can vary even when the six digit code is identical.