8517.13
Chapter 85Electrical machinery; electronics
Heading 8517Telephone 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
Subheading 851713Smartphones
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- —
rebate on export
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA |
|---|---|---|---|---|---|
USUnited States | 8517.13.00.00 | Smartphones | Free | 第二栏税率:35% | Yes |
INIndia | 85171300 | Smartphones | 20 | IGST:18 社会福利附加税:1.5 综合税负:37.47 | No |
IDIndonesia | 85171300 | - - Smartphones | 0.00 | 增值税 (PPN):12.00 所得税:10.00 | Yes |
MYMalaysia | 8517130000 | - - Smartphones | 0% | 出口税率:0% 销售税 (SST):5% | Yes |
PHPhilippines | 8517.13.00 | - - Smartphones | — | Yes | |
THThailand | 85171300 | Smartphones | 5.00 | Yes | |
VNVietnam | 85171300 | - - Smartphones | 5 | 优惠税率:0 增值税:8/10 | Yes |
JPJapan | 851713000 | Smartphones | Free | WTO 税率:(Free) | Yes |
KRKorea | 8517130000 | Smartphones | 8 | WTO 约束税率:0 | Yes |
AUAustralia | 85171300 | Smartphones | Free | Yes | |
BRBrazil | 85171300 | Telefones inteligentes (smartphones) | 16.0% | 工业产品税 (IPI):15.0% | No |
MXMexico | — | — | — | Yes |
Note: "Primary rate" is typically the MFN tariff. FTA="Yes" means preferential rates (RCEP, ACFTA, CPTPP, GSP etc.) may apply — click the HS code to see details. VAT, consumption tax, and special import duties are levied separately and must be added for full landed cost.