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Home ? Customs Procedures ? How Should Smart Devices Be Classified in Import and Export Procedures?

In recent years, the popularity of smart AI devices has influenced people’s lifestyles. According to the Customsimport and exportTariff 2023 edition, how should commonly used smart devices be classified during import and export?

I. Smart Interactive Speakers
Smart speakers combine audio playback, video playback, and smart interaction functions. According to the 2023 edition of the Customs Import and Export Tariff of the People’s Republic of China, they are recommended to be classified under tariff code 8519.8131, with a most-favored-nation import duty rate of 0% and a VAT rate of 13%.

II. Smart Watches
Smart watches primarily display time while also featuring GPS positioning, health data monitoring, and simple entertainment functions. According to the 2023 edition of the Customs Import and Export Tariff of the People’s Republic of China, they are recommended to be classified under tariff code 8517.6299, with a most-favored-nation import duty rate of 0% and a VAT rate of 13%.

III. Smart Glasses
Smart glasses connect to liquid crystal projection glasses via a smart controller to enable intelligent operation functions. According to the 2023 edition of the Customs Import and Export Tariff of the People’s Republic of China, they are recommended to be classified under tariff code 8543.7099, with a most-favored-nation import duty rate of 0% and a VAT rate of 13%.

IV. Smart Cleaning Robots
Smart sweeping robots generally have sweeping, vacuuming, and mopping functions. According to the 2023 version of the Customs Import and Export Tariff of the Peoples Republic of China, they are recommended to be classified under HS code 8509.8090, with a most-favored-nation import duty rate of 8% and a VAT rate of 13%.

Smart Door Locks
Smart door locks can be opened with keys or function as electric door locks, operated via fingerprint, NFC, Bluetooth, or mobile apps. According to the 2023 version of the Customs Import and Export Tariff of the Peoples Republic of China, they are recommended to be classified under HS code 8301.4000, with a most-favored-nation import duty rate of 9% and a VAT rate of 13%.