HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
85171200 | Mobile Phones | Doc | Error | CN | US | 2025-05-12 |
Understanding the Classification & Import of Mobile Phones (HS Code 8517.12.00)
This document provides a detailed breakdown of importing Mobile Phones, classified under HS Code 8517.12.00, originating from China (CN). We'll cover the HS code structure, what it covers, potential tax implications, and important considerations for customs clearance.
1. HS Code Breakdown: 8517.12.00
The Harmonized System (HS) code is a globally standardized system of names and numbers used to classify traded products. Here's a breakdown of 8517.12.00:
- 85: Chapter 85 – Electrical machinery and equipment and parts thereof; Sound recorders, televisions, radios, televisions and similar apparatus. This broadly covers electrical devices.
- 8517: Specifically, this heading covers Telephones, including cellular phones or other mobile telephones.
- 8517.12: This subheading narrows it down to Cellular phones or other mobile telephones, incorporating transmission or reception apparatus.
- 8517.12.00: This is the most specific code, covering all cellular phones or other mobile telephones, incorporating transmission or reception apparatus. It's a very common code for smartphones, feature phones, and other portable mobile communication devices.
2. What Does HS Code 8517.12.00 Cover?
This code generally includes:
- Smartphones: Devices with advanced operating systems (Android, iOS, etc.) and app capabilities.
- Feature Phones: Basic mobile phones with calling and texting functionality, often with limited internet access.
- Cellular Phones with Built-in Cameras: Regardless of camera resolution.
- Mobile Phones with GPS: Including those with navigation features.
- Mobile Phones with MP3 Players: If the MP3 player is an integral part of the phone.
Important Note: The inclusion of additional features (like a digital camera, MP3 player, or GPS) doesn't change the HS code classification, as long as these features are integrated into the phone's core functionality.
3. Tax Implications (China to [Importing Country])
The tax information retrieval failed in your provided data. This is a critical issue that needs to be resolved before proceeding with import. Here's what you need to do:
- Determine the Importing Country: The tax rate varies significantly based on the destination country. You must specify the country you are importing into.
- Consult the Importing Country's Tariff Schedule: Each country has its own tariff schedule based on the HS code. You can usually find this information on the country's customs website. Look for the tariff rate for 8517.12.00.
- Potential Taxes & Duties: Expect to encounter the following:
- Import Duty: A percentage of the declared value of the goods.
- Value Added Tax (VAT): A percentage of the declared value plus import duty.
- Other Taxes: Some countries may impose additional taxes or fees (e.g., excise tax, regulatory fees).
4. Important Considerations for Customs Clearance
- Accurate Valuation: Declare the correct value of the mobile phones. Under-declaration can lead to penalties and delays.
- Commercial Invoice: A detailed commercial invoice is required, including:
- Seller and buyer information
- Detailed description of the goods (including brand, model number, specifications)
- Quantity
- Unit price and total value
- Incoterms (e.g., FOB, CIF)
- Packing List: A detailed packing list is required, showing the contents of each package.
- Certifications: Depending on the importing country, you may need to provide certifications such as:
- CE Marking: Required for products sold in the European Union.
- FCC Certification: Required for products sold in the United States.
- RoHS Compliance: Restricts the use of hazardous substances.
- Battery certifications: Depending on the battery type and importing country regulations.
- IMEI Numbers: Some countries require the submission of IMEI (International Mobile Equipment Identity) numbers for each mobile phone.
- Country of Origin: Ensure the correct country of origin is declared (China in this case).
- Compliance with Import Regulations: Be aware of any specific import regulations in the importing country (e.g., restrictions on certain features, labeling requirements).
5. Next Steps & Recommendations
- Specify the Importing Country: This is the most critical step.
- Retrieve Accurate Tax Information: Use the importing country's tariff schedule to determine the applicable import duty, VAT, and other taxes.
- Verify Certifications: Determine if any certifications are required for the mobile phones in the importing country.
- Confirm IMEI Requirements: Check if the importing country requires the submission of IMEI numbers.
- Consult with a Customs Broker: Consider working with a customs broker to ensure smooth customs clearance. They can provide expert guidance and handle the necessary paperwork.
Disclaimer: This information is for general guidance only and does not constitute professional advice. Import regulations are subject to change, so it's essential to verify the latest requirements with the relevant customs authorities.