WCO classification path
- Chapter85Electrical machinery; electronics
- Heading8517Telephone 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
- Subheading851713Smartphones
- National85171300智能手机
85171300
"Smartphones"
WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"智能手机"
"智能手机"
HS code 8517130000 (Chapter 85 "Electrical machinery; electronics"; Heading 8517 "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"; Subheading 851713 "Smartphones") under the China tariff schedule classifies "智能手机". China customs apply MFN rate of 0%, General rate 20%. Statutory unit of measure: 台/千克.
Tariff Schedule
| Classification | Rate |
|---|---|
最惠国税率 (MFN) MFN rate | 0% |
普通税率 General rate | 20% |
增值税率 VAT | 13% |
出口税率 Export duty | 0% |
出口退税率 Export rebate | 13% |
Global Benchmark
HS-6 prefix 8517.13 across other jurisdictions