Phone Case HS Code: 3926 or 8517? (2026)
Updated 2026-11
A plain plastic phone case falls under 3926.90 at 6.5% duty. A case with a wireless charging coil, a battery or a speaker is classified with the electronics — usually 8517.70 at 0%. The difference is 6.5% of the goods value, and customs can recover it years after the shipment cleared.
The two codes and what they cost
| Product | HS code | EU duty |
|---|---|---|
| Plastic or silicone case, no electronics | 3926.90 | 6.5% |
| Case with wireless charging coil or battery | 8517.70 | 0% |
| Case with a radio transmitter (tracker, eSIM) | 8517.62 | 0% |
| Leather case | Chapter 42 (4202) | around 9.7% |
Note the direction of the incentive: the cheaper code is the one with electronics. That is exactly why customs pays attention to this category.
What actually decides it
Classification follows the General Rules for the Interpretation of the Combined Nomenclature. For a case with a function beyond protection, GIR 3(b) applies: the product is classified by the component that gives it its essential character.
In practice, three questions settle it:
- Does the case do anything? If it only protects, it is a plastic article (3926). If it charges, plays, tracks or stores power, the electronics give the essential character.
- Is the electronics integral? A coil moulded into the shell is part of the article. A separate charging puck in the box is not — the case stays 3926.
- What does the technical file say? The bill of materials and the product photos decide the argument, not the marketing copy.
A "magnetic case" is not automatically 8517. A magnet is not a charging circuit. Cases advertised as "MagSafe compatible" usually contain only magnets and stay under 3926.
Worked example: 20,000 units at €3
| Scenario | Duty | VAT base (Germany, 19%) |
|---|---|---|
| Declared 3926.90 (€60,000 goods) | €3,900 | €63,900 → VAT €12,141 |
| Declared 8517.70 (same goods) | €0 | €60,000 → VAT €11,400 |
The duty gap is €3,900, and because VAT is charged on the duty-inclusive value, the total cash difference is about €4,641. That is a real margin item on a €60,000 shipment.
Why "optimising" the code is dangerous
Declaring an electronics-free case as 8517.70 is a misdeclaration, not a tax-planning choice. The exposure is not just the duty:
- Customs can recover underpaid duty for up to three years after import — sometimes longer where fraud is alleged.
- Penalties are calculated on the duty evaded, and repeat findings escalate.
- A classification dispute can freeze the importer's customs authorisations, which stops every future shipment, not just this one.
The legitimate version of this optimisation is a product change: if the case genuinely includes a charging coil, it is 8517.70 and the 0% is correct. If it does not, the 6.5% is the price of doing business.
How to document the classification
- Keep a bill of materials that shows whether an electronic component is present.
- Keep product photos that show the internal structure, not just the outside.
- For a borderline product, request a Binding Tariff Information (BTI) decision from an EU customs authority. It is valid for three years and removes the argument.
- Record the reasoning in the customs file, so a future auditor sees why the code was chosen.
What the commercial invoice should say
The invoice line is where most disputes start. A description of "phone case x 20,000" tells the customs officer nothing. Write the material (silicone, TPU, polycarbonate, leather), whether any electronic component is present, and the model it fits. If the case has a coil, say so and declare 8517.70; if it does not, state "no electronic components" explicitly.
Consistency matters as much as detail: the invoice, the packing list and your product listing should describe the same product. A listing that advertises "wireless charging" next to an invoice declaring 3926 is the kind of mismatch that turns a routine clearance into an investigation.
FAQ
Is a phone case 3926 or 8517?
It depends on whether the case has an electronic function. A protective plastic or silicone shell is 3926.90 at 6.5%. A case with an integrated charging coil, battery or radio is classified with the electronics, usually 8517.70 at 0%.
Are MagSafe cases 0% duty?
Usually not. Magnets alone do not make a case an electronic article, so a magnetic case typically stays under 3926.90 at 6.5%. A case with an actual charging circuit is different.
Can I just pick the lower rate?
No. The rate follows the product, not the preference. A wrong code is recoverable for up to three years plus penalties, and it puts your customs standing at risk.
Check your landed cost with the calculator, or see the phone accessories duty page for the line-level rates under 3926.90 and 8517.70.