전기기기와 그 부분품, 녹음기ㆍ음성 재생기ㆍ텔레비전의 영상과 음성의 기록기ㆍ재생기와 이들의 부분품ㆍ부속품(ko) › Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus f
Other machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching
HS 851762Taiwan → China
1Overview
- Destination duty: 0% (MFN, 85176211) — No preferential agreement with Taiwan — the basic / MFN rate applies.
- VAT (增值税): 13% (9% for listed goods)
- This code covers: Other machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching
- Regime to watch: China cross-border e-commerce retail import positive listGoods moved through the cross-border e-commerce retail channel may get relaxed registration/filing within RMB 5,000 per order and RMB 26,000 per year, but only for positive-list items; general trade rules differ.customs.gov.cn
Key points
- Cross-border e-commerce retail import: RMB 5,000 per transaction and RMB 26,000 per person per year; within the limits the tariff is 0% and VAT and consumption tax are levied at 70% of the statutory amount.
- Import VAT is 13% as standard and 9% for listed goods such as grain, edible oil, books and agricultural products; consumption tax applies to listed goods, with high-end cosmetics at 15%.
- The consignee needs customs registration; foreign trade operator registration was abolished from 2022-12-30. The company may self-declare or entrust a registered customs broker.
- Overseas food manufacturers must complete GACC Decree 248 registration through CIFER before their goods can be imported.
- Products in the CCC catalogue need a compulsory product certification certificate; cosmetics need NMPA registration or filing and a Chinese label.
As of: 2026-01-01
2Classification
HS6 names
- ko음성ㆍ영상 또는 기타 자료를 수신, 변환 및 송신 또는 재생하기 위한 기기(교환기 및 라우팅기기를 포함한다)
- enOther machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching
- zh_hant其他接收、轉換及傳輸或再生聲音、圖像或其他資料之機器，包括交換器及路由器
- zh_hans其他接收、转换及传输或再生声音、图像或其他资料之机器，包括交换器及路由器
China tariff lines
| Line | Description |
|---|---|
| 85176211 | ----局用电话交换机；长途电话交换机；电报交换机 |
| 85176212 | ----移动通信交换机 |
| 85176219 | ----其他电话交换机 |
| 85176221 | ----光端机及脉冲编码调制设备（PCM） |
| 85176222 | ----波分复用光传输设备 |
| 85176229 | ----其他 |
| 85176231 | ----通信网络时钟同步设备 |
| 85176232 | ----以太网络交换机 |
| 85176233 | ----IP电话信号转换设备 |
| 85176234 | ----调制解调器 |
| 85176235 | ----集线器 |
| 85176236 | ----路由器 |
| 85176237 | ----有线网络接口卡 |
| 85176239 | ----其他 |
| 85176292 | ----无线网络接口卡 |
| 85176293 | ----无线接入固定台 |
| 85176294 | ----无线耳机 |
| 85176295 | ----无线路由器 |
| 85176299 | ----其他 |
Taiwan export-side line (reference)
- 85176200103網路電話交換機（ＩＰ－ＰＢＸ）、網路電話閘道器（ＶｏＩＰ－Ｇａｔｅｗａｙ），屬電信終端設備者
- 85176200906其他接收、轉換及傳輸或再生聲音、圖像或其他資料之機器，包括交換器及路由器
As of: 2026-01-01
3Duty & tax
No preferential agreement with Taiwan — the basic / MFN rate applies.
| Line | Description | MFN | General | Provisional |
|---|---|---|---|---|
| 85176211 | ----局用电话交换机；长途电话交换机；电报交换机 | 0% | 17% | — |
| 85176212 | ----移动通信交换机 | 0% | 40% | — |
| 85176219 | ----其他电话交换机 | 0% | 40% | — |
| 85176221 | ----光端机及脉冲编码调制设备（PCM） | 0% | 17% | — |
| 85176222 | ----波分复用光传输设备 | 0% | 30% | — |
| 85176229 | ----其他 | 0% | 30% | — |
| 85176231 | ----通信网络时钟同步设备 | 0% | 30% | — |
| 85176232 | ----以太网络交换机 | 0% | 30% | — |
| 85176233 | ----IP电话信号转换设备 | 0% | 30% | — |
| 85176234 | ----调制解调器 | 0% | 30% | — |
| 85176235 | ----集线器 | 0% | 40% | — |
| 85176236 | ----路由器 | 0% | 40% | — |
| 85176237 | ----有线网络接口卡 | 0% | 30% | — |
| 85176239 | ----其他 | 0% | 30% | — |
| 85176292 | ----无线网络接口卡 | 0% | 14% | — |
| 85176293 | ----无线接入固定台 | 0% | 14% | — |
| 85176294 | ----无线耳机 | 0% | 14% | — |
| 85176295 | ----无线路由器 | 0% | 14% | — |
| 85176299 | ----其他 | 0% | 14% | — |
- · VAT = (dutiable value + duty + consumption tax) x rate. The standard rate is 13%; grain, edible vegetable oil, books, agricultural products and other listed goods take 9%.
- · Consumption tax applies to the goods listed in the Provisional Regulations on Consumption Tax, for example high-end cosmetics at 15%, alcohol, tobacco, jewellery and cars; ordinary cosmetics have been exempt since 2016-10-01.
- · Cross-border e-commerce retail imports within the limits: 0% tariff, with VAT and consumption tax at 70% of the statutory amount. Above the single-transaction limit, ordinary goods rates apply in full.
- · Personal articles arriving by post outside the cross-border e-commerce channel are taxed under the postal article tax, whose headings and rates GACC publishes.
- · Duty rates come in four kinds: MFN, agreement rates (Korea-China FTA, RCEP, ECFA arrangements), general rates and the provisional rates published each year.
Landed-cost estimate
- Duty rate used
- 0%
- Customs value
- —
- Duty
- —
- VAT (增值税)
- —
- Estimated total
- —
A rough estimate. The real amount depends on valuation, classification and origin determination.
As of: 2026-01-01
4Requirements
- CCC数据终端（含卡）Reference only · 2020 catalogueMandatory
光端机及脉冲编码调制设备(PCM)
- Agency:
- 市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
- Document:
- third_party_certification
- CCC数据终端（含卡）Reference only · 2020 catalogueMandatory
波分复用光传输设备
- Agency:
- 市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
- Document:
- third_party_certification
- CCC数据终端（含卡）Reference only · 2020 catalogueMandatory
光通讯加密路由器
- Agency:
- 市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
- Document:
- third_party_certification
- CCC数据终端（含卡）Reference only · 2020 catalogueMandatory
其他光通讯设备
- Agency:
- 市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
- Document:
- third_party_certification
- CCC数据终端（含卡）Reference only · 2020 catalogueMandatory
非光通讯网络时钟同步设备
- Agency:
- 市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
- Document:
- third_party_certification
- CCC数据终端（含卡）Reference only · 2020 catalogueMandatory
非光通讯加密以太网络交换机
- Agency:
- 市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
- Document:
- third_party_certification
- CCC数据终端（含卡）Reference only · 2020 catalogueMandatory
其他非光通讯以太网络交换机
- Agency:
- 市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
- Document:
- third_party_certification
- CCC数据终端（含卡）Reference only · 2020 catalogueMandatory
集线器
- Agency:
- 市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
- Document:
- third_party_certification
- CCC数据终端（含卡）Reference only · 2020 catalogueMandatory
非光通讯加密路由器
- Agency:
- 市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
- Document:
- third_party_certification
- CCC数据终端（含卡）Reference only · 2020 catalogueMandatory
其他路由器
- Agency:
- 市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
- Document:
- third_party_certification
- CCC数据终端（含卡）Reference only · 2020 catalogueMandatory
其他有线网络接口卡
- Agency:
- 市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
- Document:
- third_party_certification
- CCC多媒体终端Reference only · 2020 catalogueMandatory
其他有线数字通信设备
- Agency:
- 市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
- Document:
- third_party_certification
- CCC移动用户终端Reference only · 2020 catalogueMandatory
无线网络接口卡
- Agency:
- 市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
- Document:
- third_party_certification
- CCC移动用户终端Reference only · 2020 catalogueMandatory
无线接入固定台
- Agency:
- 市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
- Document:
- third_party_certification
- CCC各类载体形式的音视频录制播放及处理设备(包括各类光盘、磁带、硬盘、等载体形式)Reference only · 2020 catalogueMandatory
其他接收、转换并发送或再生音像或其他数据用的设备
- Agency:
- 市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
- CCC多媒体终端Reference only · 2020 catalogueMandatory
其他接收、转换并发送或再生音像或其他数据用的设备
- Agency:
- 市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
- Document:
- third_party_certification
Agencies involved
- General Administration of Customs (GACC)Import clearance, tax collection, inspection and quarantine, overseas food manufacturer registrationcustoms.gov.cn
- China International Trade Single WindowSingle entry point for declarations, enterprise registration and CIFER registrationsinglewindow.cn
- Ministry of Commerce (MOFCOM)Import licences and automatic import licences, foreign trade administrationmofcom.gov.cn
- State Administration for Market Regulation (SAMR), including CNCACompulsory product certification (CCC) catalogue and certification managementsamr.gov.cn
- National Medical Products Administration (NMPA)Registration and filing of cosmetics, drugs and medical devicesnmpa.gov.cn
- State Taxation AdministrationVAT and consumption tax policychinatax.gov.cn
As of: 2020-04-22 (reference)
5Documents
Taiwan export documents
- Export declaration (出口報單)
- Issued by:
- Customs broker or exporter, transmitted through the Single Window
- When:
- Before the goods are loaded
Common declaration types cover exports of domestic goods and re-exports of foreign goods; the exact codes follow the Customs Administration's rules.
Official page - Commercial invoice
- Issued by:
- Exporter
- When:
- With the declaration
Description, quantity, unit price, terms of sale and origin; the destination customs authority also values the goods from it.
Official page - Packing list
- Issued by:
- Exporter
- When:
- With the declaration
Carton-level contents, weights, dimensions and marks, used during examination.
Official page - Shipping order (S/O)
- Issued by:
- Carrier or freight forwarder
- When:
- Obtained after booking
The basis on which goods enter the wharf or container terminal and are loaded.
Official page - Bill of lading or air waybill
- Issued by:
- Carrier
- When:
- Issued after loading
Used for payment, including under a letter of credit, and by the buyer to take delivery.
Official page - Export permit
- Issued by:
- International Trade Administration or another competent authority
- When:
- When the export regulation column shows a corresponding code
Strategic high-tech commodities need an export permit, and the end-user and end-use rules apply.
Official page - Certificate of origin
- Issued by:
- BSMI, chambers of commerce or industry and other issuing bodies
- When:
- When the buyer claims preference at destination or the rules require it
Goods on the ECFA early harvest list going to mainland China use an ECFA certificate of origin; otherwise an ordinary certificate of origin is issued.
Official page - Power of attorney (委任書)
- Issued by:
- Exporter
- When:
- Before appointing a customs broker
Authorises the broker to file the export declaration and handle related formalities.
Official page - Inspection or quarantine certificate
- Issued by:
- BSMI, Animal and Plant Health Inspection Agency
- When:
- For goods on the export inspection list or subject to quarantine
Export quarantine certificates for animals, plants and their products, and inspection pass certificates for listed commodities.
Official page
China import documents
- Import goods declaration (进口货物报关单)
- Issued by:
- Consignee or an entrusted customs broker, filed through the Single Window
- When:
- Within 14 days from the day the conveyance declares entry
Cross-border e-commerce retail imports use their own declaration forms and supervision codes.
Official page - Commercial invoice
- Issued by:
- Exporter
- When:
- With the declaration
The primary basis for the dutiable value; description, specification, quantity, unit price, terms of sale and origin should all be stated.
Official page - Packing list
- Issued by:
- Exporter
- When:
- With the declaration
Used for reconciliation during examination.
Official page - Bill of lading or air waybill
- Issued by:
- Carrier or freight forwarder
- When:
- Issued at loading
Reconciled against the manifest and used to take delivery.
Official page - Certificate or declaration of origin
- Issued by:
- Issuing body in the place of export, or an approved exporter
- When:
- When claiming an agreement rate
Korean origin may use a Korea-China FTA or RCEP certificate; goods from Taiwan on the early harvest list use an ECFA certificate of origin.
Official page - Import licence or automatic import licence
- Issued by:
- Ministry of Commerce and its authorised issuing bodies
- When:
- Before declaration, for goods under licence management
Whether one is needed is read from the regulatory conditions attached to the commodity code.
Official page - Inspection and quarantine documents
- Issued by:
- Customs (formerly the entry-exit inspection and quarantine authority)
- When:
- With or before the declaration
Quarantine permits, health certificates and origin quarantine certificates for animals, plants and their products; Chinese labels and conformity documents for imported food.
Official page - CCC certificate
- Issued by:
- Designated certification bodies under SAMR and CNCA
- When:
- Before declaration, for products in the CCC catalogue
Products outside the catalogue, or that meet the waiver conditions, can obtain an exemption certificate under the rules.
Official page - Overseas manufacturer registration number and product registration or filing
- Issued by:
- GACC (CIFER) and NMPA
- When:
- Completed before the goods are shipped
Imported food needs the GACC Decree 248 overseas manufacturer registration number; cosmetics need NMPA registration for special cosmetics or filing for ordinary cosmetics.
Official page
6Procedure
- Registration and pre-clearance stepsComplete customs registration as consignee, check the regulatory conditions attached to the commodity code, and obtain in advance any import licence, quarantine permit, CCC certificate and overseas manufacturer registration number.
- Manifest and arrivalThe carrier transmits the manifest and, after berthing, the goods are discharged into a customs supervision area.
- DeclarationThe import goods declaration is filed through the Single Window, by the consignee or an entrusted broker, within 14 days from the day the conveyance declares entry. A late-declaration fee applies after that.
- Examination and inspectionCustoms reviews the documents and may examine the goods; goods within the inspection and quarantine scope may also be sampled and laboratory-tested.
- PaymentPay duty, import VAT and consumption tax, normally by electronic payment. Qualifying enterprises can use facilitation measures such as consolidated tax payment.
- Release and post-clearanceThe goods are released and collected. Customs operates post-clearance audit and voluntary disclosure, so declaration errors can be corrected under the rules.
- Registration and pre-clearance stepsAs for ocean cargo: complete customs registration and obtain the required licences, certificates and registrations.
- Manifest and arrivalThe airline transmits the manifest and the goods enter a customs supervision area.
- DeclarationThe declaration is filed through the Single Window, with the same 14-day deadline.
- Examination and paymentComply with examination and inspection, then pay duty, VAT and consumption tax.
- ReleaseCollect the goods from the supervision area after release.
- Identify the channelDistinguish cross-border e-commerce retail import (supervision codes such as 9610 and 1210) from ordinary express consignments and personal postal articles; the tax treatment and documents differ.
- Three-document matchingFor cross-border e-commerce retail imports the platform, the payment company and the logistics company each transmit the order, payment record and waybill to customs, which releases the goods once the three match.
- Limits and taxWithin RMB 5,000 per transaction and RMB 26,000 per year the tariff is 0% and VAT and consumption tax are levied at 70%. Above the single-transaction limit, ordinary goods rates apply in full. Personal postal articles are taxed under the postal article tax.
- Positive list and accessCross-border e-commerce retail import goods must be on the published list of eligible goods, and food and cosmetics remain subject to registration, filing and labelling requirements.
- Release and deliveryAfter the tax position is settled the goods are released and delivered by the logistics company; returns follow their own management rules.
- Declaration on arrivalTravellers carrying goods above the allowance or on the declarable list must declare truthfully and use the declaration channel.
- AllowancePersonal articles for a resident traveller's own use acquired abroad are exempt up to a total of RMB 5,000, subject to a list of goods that never qualify.
- Above the allowancePersonal articles above the allowance are taxed under the postal article tax; a single indivisible article is taxed on its full value.
- Commercial goodsGoods carried for sale follow the ordinary goods import procedure even when hand-carried, and must satisfy licensing, certification and quarantine requirements.
Show Taiwan export-side steps
- Check status and rulesConfirm the exporter registration is in place, and look up the commodity classification number and the export regulation code in the Single Window to see whether a permit, inspection or quarantine applies.
- Book and prepareBook with the shipping line or forwarder and obtain the shipping order; complete packing and marks and assemble the invoice, packing list and any permits.
- File the export declarationThe broker or exporter transmits the export declaration through the Single Window and the system routes it C1, C2 or C3.
- Delivery and examinationThe goods enter the container terminal or wharf; C3 shipments are examined, and inspection or quarantine is handled at the same time where needed.
- Release and loadingAfter release the goods are loaded and the export is closed out under the applicable rules.
- Follow-up filingsCollect the bill of lading for payment, and use the export declaration release record for the zero-rated business tax return and for drawback of tax on raw materials.
7Difficulty
Broker recommended
Score: 0.81
A signal derived from public data, not advice.
Why this reading
- regime[MIIT] Radio transmitters need MIIT type approval (SRRC) and a CMIIT ID; telecom terminals (8517) additionally need a Network Access Licence. Applications must be filed by a Chinese entity.miit.gov.cn2026-09-07
- requirement4 destination import requirement(s) found: 各类载体形式的音视频录制播放及处理设备(包括各类光盘、磁带、硬盘、等载体形式), 移动用户终端, 数据终端（含卡）gov.cn2026-09-07
- ambiguityClassification is contested — rulings for this HS6 scatter across several subheadings and are often decided against neighbouring codesrulings.cbp.gov2026-09-07
Components
| Import requirements | 0.86 | 各类载体形式的音视频录制播放及处理设备(包括各类光盘、磁带、硬盘、等载体形式) gov.cn移动用户终端 gov.cn数据终端（含卡） gov.cn |
|---|---|---|
| Classification ambiguity | 0.61 | US CROSS 379건 중 복수 세번 결정 비율 23% · 같은 사건에서 함께 검토된 다른 HS6 51개 rulings.cbp.govCN 자체 결정례 없음 — 미국 CROSS 지표를 품목 고유 난이도 대리지표로 사용 rulings.cbp.gov중국 결정례 코퍼스 미보유 — 전량 대리지표 |
| Regulatory regime | 0.87 | SRRC 无线电发射设备型号核准 + 진망허가(8517) miit.gov.cn |
Taiwan origin-side note: No Taiwan export rule on this HS6. portal.sw.nat.gov.tw
As of: 2026-09-07
8Cases
No rulings held for this HS code.
Show rulings from other countries (45)
- KR생활용 디지털무전기; MH-700d;
- KRAGILE MODULATOR; CHA-5900M; VN;
- KRDIGITAL PROCESSOR; CHA-5901P; VN;
- KRX-LITE FM; EWC27;
- KRANTENNA ASSY-DR O/S HDL ; 82657-DO100, MV
- KRMAX V2; MAX V2 KOREA PACKAGE;
- KRExternal Receiver; 95641-7S100; GB;
- KRGALAXY Fit 3 ; SM-R390N
- KRCONNECTX-ADAPTER; CONNECTX-5 SERIES ADAPTER; CX512A; HDR 00G
- KRCONNECTX-ADAPTER; CONNECTX-7 SERIES ADAPTER; CX75310AA; NDR 400G
- KRCONNECTX-ADAPTER; CONNECTX-6 SERIES ADAPTER; CX623106A; DR100G
- KRSWITCH ETHERNET - SWITCH 16 PORT 1X; R8R47A; VOLT:100-127V; CN;
- KRVEDEO SERVER; TCS-3100H;
- KRTRANSCEIVER-HF COMM; XK516D1(P/N: 964-0452-011, 964-0452-012);
- KRTRANSCEIVER-VHF; RTA-44D(P/N: 064-50000-0110, 064-50000-2000);
- USThe tariff classification of hearing loop drivers from the United Kingdom
- USThe tariff classification of a wireless hub from Lithuania
- USThe tariff classification of presentation receivers from Australia
- USThe tariff classification of a wiring assembly with PCBA from China
- USThe tariff classification of a “Charger Package Assembly” from China
Sources: People's Daily Overseas Edition: how cross-border e-commerce retail imports are taxed (customs Q&A) · MOFCOM policy database: Notice on improving the tax policy for cross-border e-commerce retail imports · State Taxation Administration: Notice on adjusting the consumption tax policy for cosmetics · GACC online service guide: enterprise registration and declaration · China International Trade Single Window · General Administration of Customs of China · State Administration for Market Regulation · Customs-Port-Trade Single Window · Customs Administration: import and export regulations for goods · International Trade Administration: commodity classification system notes · International Trade Administration · Ministry of Finance: updated ECFA early harvest list tariff concordance · Bureau of Standards, Metrology and Inspection
I am a: Forwarder — Changes which blocks are emphasised