HS Code for Tablet in India: 8471 vs 8517, IMS and BIS

Tablets sit right on the line between a phone and a computer, and that's exactly why they cause confusion. A tablet with a SIM slot can make calls, so suppliers often put a mobile phone code on it. Indian customs has looked at this question directly, and the answer usually isn't the phone code.

Here's how I'd approach it, especially if you're bringing in tablets for kids' learning, POS use or resale online.

The usual HS code: 8471 30

A tablet is a portable computer. Its "keyboard" is on the touchscreen, but it still has the processor, input and display in one body. CBIC's Circular No. 20/2013-Customs looked at tablet computers and concluded they belong in heading 8471, subheading 8471 30, even when they can make calls, because calling is a supplementary function.

I've given you six digits here on purpose. Whether a tablet goes to 8471 30 10 or 8471 30 90 is something to settle with your CHA for your specific product, and I'd rather you check than copy a number.

Why not 8517 13 (smartphones)?

This is the big one. Many Chinese suppliers put 8517 13 00 on 4G tablets because the device has a SIM and the same chipset as a phone. But the circular's reasoning is that a tablet is designed as a substitute for a laptop, not a phone; the calling feature doesn't change what it essentially is.

Where it gets grey: a 7-inch "phablet" that is really a large phone, or a rugged handheld terminal built mainly for scanning or communication. Those can go elsewhere.

What decides the final classification

• Main purpose: computing and content (8471) vs mainly a phone (8517).
• Screen size and form: a large-screen phone and a small calling tablet are judged on design and marketing.
• Purpose-built devices: POS terminals, kids' learning pads with no general OS, or e-readers may not follow the tablet code.
• Keyboard covers and accessories shipped in the same box usually go with the tablet; shipped separately, they have their own codes.

How import duty is worked out

Duty is calculated on the assessable value (CIF in rupees): Basic Customs Duty, then the Social Welfare Surcharge where it applies, then IGST on the total. The difference between the 8471 and 8517 treatment can matter, which is one more reason to get the heading right. Rates change through Budget notifications, so check them on the day you file.

The quickest way is to run your exact tablet through a lookup, or use the import duty calculator.

Compliance checklist for tablets

🔴 Mandatory · 🟠 Check · 🟢 Not required

Mistakes that cost importers money

• Accepting 8517 13 from the supplier for a SIM tablet.
• Forgetting the DGFT authorisation because "tablets aren't laptops". Under the policy, they're treated the same.
• Registering one model for BIS and importing three storage variants.
• Shipping SIM tablets without sorting IMEI paperwork.

My advice

Tablets are a paperwork product. Get the authorisation, BIS for each model, and EPR in place before you confirm the order. If your tablet is unusual, like a rugged POS device or a kids' learning pad, check the exact variant before assuming the standard code.