Commodity Codes for Electronics: Phones, Laptops, and Accessories
A practical guide to UK commodity codes for consumer electronics including smartphones, laptops, tablets, and common accessories.
Electronics are among the most commonly imported consumer goods, yet their commodity codes can be surprisingly tricky to get right. A phone case isn't classified the same way as a phone, and a laptop charger has a different code to the laptop itself.
This guide breaks down the most common electronics categories and their UK commodity codes.
Smartphones and Mobile Phones
Mobile phones fall under Chapter 85 of the tariff (Electrical machinery and equipment). The specific code depends on whether the device is designed for cellular networks.
Smartphones and cellular phones:
- 8517 13 00 00 - Telephones for cellular networks or other wireless networks
This covers all modern smartphones regardless of manufacturer - iPhones, Samsung Galaxy, Google Pixel, and others all use the same code.
Key point: The duty rate for smartphones imported into the UK is currently 0%, making classification errors less costly financially - but still important for compliance.
Laptops and Computers
Computers are classified under heading 8471, with different codes depending on the type:
Laptops and notebooks:
- 8471 30 00 00 - Portable digital automatic data processing machines, weighing not more than 10 kg
Desktop computers:
- 8471 49 00 00 - Other digital automatic data processing machines (for complete desktop systems)
- 8471 50 00 00 - Digital processing units (for the tower/unit alone, without monitor)
Tablets:
- 8471 30 00 00 - Same as laptops if they function as a full computer
- 8517 13 00 00 - If cellular-enabled and primarily used as a communication device
The tablet classification can be contentious. An iPad Pro with a keyboard might be argued either way, but HMRC generally accepts 8471 30 00 00 for devices marketed as productivity tools.
Computer Accessories
This is where it gets interesting. Each accessory type has its own classification:
Monitors and Displays
- 8528 52 10 00 - Monitors capable of directly connecting to a computer (most modern monitors)
- 8528 52 91 00 - Other monitors with LCD/LED displays
Keyboards and Mice
- 8471 60 70 00 - Keyboards
- 8471 60 80 00 - Mice and other pointing devices (including trackpads)
Storage Devices
- 8471 70 20 00 - External hard drives and SSDs
- 8523 51 00 00 - USB flash drives (solid-state non-volatile storage)
Webcams and Cameras
- 8525 89 00 00 - Digital cameras and webcams
Headphones and Audio
- 8518 30 95 00 - Headphones and earphones (wired or wireless)
- 8518 21 00 00 - Single loudspeakers (Bluetooth speakers)
- 8518 22 00 00 - Multiple loudspeakers in the same enclosure
Chargers and Power Accessories
Chargers are frequently misclassified. The correct code depends on the charger type:
Power Adapters and Chargers
- 8504 40 90 00 - AC/DC adapters and chargers (the plug that goes in the wall)
Power Banks
- 8507 60 00 00 - Lithium-ion power banks and portable batteries
Cables
- 8544 42 90 00 - USB cables, charging cables, data cables (fitted with connectors)
Common mistake: Classifying a charger under the same code as the device it charges. A phone charger is not classified as phone equipment - it's an electrical transformer/adapter.
Protective Cases and Covers
Cases are classified based on their material:
Plastic Cases
- 3926 90 97 00 - Articles of plastics (most hard phone/laptop cases)
Leather Cases
- 4205 00 90 00 - Articles of leather (genuine leather cases)
- 4202 32 90 00 - Wallets and pouches of leather with phone compartments
Textile Cases
- 6307 90 98 00 - Made-up textile articles (fabric sleeves and pouches)
Combined Materials
If a case combines materials (leather exterior with plastic frame), classify by the material that gives the item its essential character - usually the outer material.
Smart Watches and Wearables
Wearable technology has specific classifications:
- 8517 62 00 00 - Smartwatches with communication functions (Apple Watch, Galaxy Watch)
- 9102 12 00 00 - Wrist watches with electronic display only (basic fitness trackers without communication)
- 9029 20 31 00 - Speedometers and similar (some cycling computers)
The distinction matters: a smartwatch that can receive calls uses the telecom code, while a simple step counter uses the watch code.
Gaming Equipment
Consoles
- 9504 50 00 00 - Video game consoles (PlayStation, Xbox, Nintendo Switch)
Controllers
- 9504 50 00 00 - Game controllers sold separately still fall under gaming equipment
Gaming Accessories
- 8471 60 80 00 - Gaming mice (same as regular mice)
- 8518 30 95 00 - Gaming headsets
Common Classification Mistakes
1. Bundled Products
When electronics are sold as a set (phone with charger and earphones), you typically classify by the main item - but may need to split the value if items are separately identifiable and significant.
2. Refurbished vs New
Refurbished electronics use the same commodity codes as new items. The condition doesn't change the classification.
3. Parts vs Complete Items
A replacement laptop screen uses a different code than a complete laptop. Parts and components have their own classifications under headings 8473 (computer parts) and 8517 70 (phone parts).
4. Multi-function Devices
For devices that do multiple things (phone that's also a camera that's also a music player), classify by the primary function - which for smartphones is communication.
Duty Rates at a Glance
Most consumer electronics enjoy low or zero duty rates in the UK:
| Product | Typical Duty Rate |
|---|---|
| Smartphones | 0% |
| Laptops | 0% |
| Tablets | 0% |
| Monitors | 0% |
| Headphones | 0% |
| Chargers | 0% |
| Cables | 0% |
| Phone cases (plastic) | 6.5% |
| Phone cases (leather) | 3% |
Note: While duty may be zero, you'll still pay 20% VAT on imports valued over £135.
Getting It Right
Electronics classification requires attention to detail. When in doubt:
- Check the product's primary function - this usually determines the heading
- Note the materials - especially important for accessories and cases
- Consider connectivity - cellular capability changes classification for some devices
- Look up the exact code - don't assume similar products share codes
Tariffik can help you find the right commodity code for your electronics imports. Simply enter your product description or paste a product URL, and we'll suggest the appropriate classification with confidence ratings.
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