HS codes
HS code for smartphones and laptops
Independent site, not a government service. General information, not customs advice.
Phones and computers sit close together in the tariff, but with very different rates. Look at the lines, and then read the policy note on laptops.
Phone and computer lines
First lines of this group, 12 of 48
12,522 lines searchable
Rate shown: the tariff rate before exemptions, from the CBIC compilation with Finance Act changes laid over it. Open a line for IGST and exemption entries. General information, not a classification ruling.
A smartphone is classified under tariff item 8517 13 00, in the heading for telephone sets and other apparatus for transmitting or receiving voice, images or data. The file we read shows it at 20%. In that heading, 23 lines have Free as the most common rate. Computers go to heading 8471, with portable machines weighing no more than 10 kilograms at 8471 30, and all 25 lines there show Free, meaning no Basic Customs Duty at tariff level. IGST is 18% on both groups, through entries in the second schedule of Notification 9/2025. On a phone at a 20% tariff rate, this makes about 44 per cent of the customs value at the port. Laptop imports have also been under separate import policy conditions at the DGFT, so a Free duty rate does not by itself mean free import.
Quick duty estimate on a customs value
Duty and IGST
₹43,960
| Basic Customs Duty | ₹20,000 |
| Surcharge, 10% of BCD | ₹2,000 |
| IGST | ₹21,960 |
| Share of the value | 44.0% |
Tariff rate and 10% surcharge assumed; exemptions change them. General information, not customs advice.
Tariff and rules read by Radif Partners · Editorial policy · Method and sources
Selected lines
| Tariff item | Goods | Unit | Tariff rate | Rate from |
|---|---|---|---|---|
| 8471 30 10 | Portable automatic data processing: Personal computer | u | Free | CBIC compilation |
| 8471 30 90 | Portable automatic data processing: Other | u | Free | CBIC compilation |
| 8471 41 10 | Comprising in the same housing at least a: Micro computer | u | Free | CBIC compilation |
| 8471 41 20 | Comprising in the same housing at least a: Large or main frame computer | u | Free | CBIC compilation |
| 8517 13 00 | Smartphones | u | 20% | CBIC compilation |
| 8517 14 00 | Other telephones for cellular networks or for other wireless networks | u | 20% | CBIC compilation |
| 8517 61 00 | Base stations | u | 20% | CBIC compilation |
| 8517 62 90 | Machines for the reception, conversion and: Other | u | 20% | CBIC compilation |
| 8517 79 90 | Other: Other | u | 15% | CBIC compilation |
The stack, phone against laptop
| On ₹1,00,000 | Smartphone at 20% | Laptop at Free |
|---|---|---|
| Basic Customs Duty | ₹20,000 | ₹0 |
| Surcharge | ₹2,000 | ₹0 |
| IGST at 18% | ₹21,960 | ₹18,000 |
| Total | ₹43,960 | ₹18,000 |
Import policy is a separate gate
Duty is not the whole story for this group. Certain IT hardware, laptops among them, has been subject to import management conditions under the DGFT policy schedules. We cannot reproduce or restate those without reading the current notice, so we do not tell you what applies today. Please check before ordering. Compliance registration for electronic goods may also be required by other authorities.
Single units
For one phone or laptop for your own use, the path differs: personal imports and the baggage allowance apply rather than a commercial line. For a commercial lot, use the full calculator.