Chapter 85 - Electrical machinery and equipment

HS Code 85171300

Smartphones

Official tariff item: Smartphones

Current ICEGATE 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. The table uses effective rates returned by ICEGATE where notification data is present. Actual payable duty can still depend on assessable value, preference claims, product-specific cesses, and shipment conditions.

Import Duty Calculator

Enter the assessable value (CIF value in rupees) to estimate the duty payable under HS 85171300 using the ICEGATE rates above.

This estimate applies the rates returned by the ICEGATE duty page, including effective notification rates and any listed safeguard rate represented above. It does not determine eligibility for preference claims, anti-dumping measures, or shipment-specific notification conditions.

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.

Common Product Examples

iPhone Android smartphones 5G handsets

Other Codes in Chapter 85

85176290 Network routers and switching apparatus Routing, switching, and similar transmission apparatus that falls under the residual 85176290 line. BCD 20% AIDC 20% IGST 18% 85044090 Power adapters and chargers Static converters such as power adapters, chargers, and similar conversion equipment under the residual 85044090 line. BCD 20% AIDC 20% IGST 18% 85423100 Processors and controllers Electronic integrated circuits covering processors and controllers. BCD 0% IGST 18% 85285900 Computer and industrial monitors Monitors that fall under the residual 85285900 line rather than the computer-specific 85285200 item. BCD 20% AIDC 20% IGST 18% 85076000 Lithium-ion batteries and accumulators Lithium-ion electric accumulators, including cells and battery packs. BCD 20% AIDC 20% IGST 18% 85235100 Solid-state non-volatile storage devices Solid-state non-volatile recording media such as flash-storage devices. BCD 10% AIDC 10% IGST 18% 85285200 Computer monitors Monitors designed for direct connection to and use with automatic data-processing machines of heading 8471. BCD 10% AIDC 10% IGST 18% 85340000 Printed circuits Bare printed circuits, including rigid and flexible printed circuit boards. BCD 0% IGST 18% 85366990 Electrical connectors and sockets - other materials Residual tariff item for electrical connectors, sockets, and similar apparatus of other materials. BCD 10% AIDC 10% IGST 18% 85414300 Photovoltaic modules and panels Photovoltaic cells assembled in modules or made up into panels. BCD 20% AIDC 20% IGST 18% 85444299 Insulated cables fitted with connectors - other Other insulated electrical conductors fitted with connectors. BCD 15% AIDC 15% IGST 18% 85011011 Micro Motor Official Indian tariff item 85011011 covers Micro motor. It falls under heading 8501 for ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS). BCD 15% AIDC 15% IGST 18%