Chapter 85 - Electrical machinery and equipment
HS Code 85171300
Smartphones
Official tariff item: Smartphones
Standard Duty Structure
| Duty Component | Rate |
|---|---|
| Basic Customs Duty (BCD) | 20% |
| Agriculture Infrastructure and Development Cess (AIDC) | 20% |
| Social Welfare Surcharge (SWS) | 10% of BCD |
| Integrated GST (IGST) | 18% |
Source: ICEGATE Trade Guide on Imports. Actual payable duty depends on assessable value, exemptions, preference claims, and product-specific cesses.
Classification Note
This replaces the old 851712 smartphone line in the current ICEGATE tariff structure.
Common Customs Paperwork
- Bill of Entry
- Commercial Invoice
- Packing List
These are the standard customs paperwork items, not a complete regulatory checklist for every product under this HS code.
Agency Checks To Verify
- BIS CRS requirements may apply for covered electronics.
- WPC / ETA or other telecom approvals may apply for wireless equipment.
- DGFT policy conditions should be checked before shipment.
- EPR authorisation may apply under the e-waste rules.