EU Combined Nomenclature · CN code · HS 8523.49

8523 49 90

8523 49 90: Discs, tapes, solid-state non-volatile storage devices: optical media, other, other

Other optical media (recorded discs)

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 8523 Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37:
  2. Optical media:
  3. 8523 49 Other:
  4. 8523 49 90 Other

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 9
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 3

  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    until 31 October 2026
    Legal act
    Regulation 0382/26
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 0382/26
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • Handling feeUnion handling fee 2 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 2108/26
    Documents
    • Y126 Goods sold in distance sales

Import requirements 11

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    Regulation 0285/18
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    North Korea
    Legal act
    Regulation 1509/17
    Documents
    • Y970 Goods other than those described in the MG footnotes linked to the measure (Annex II, Part VI of Reg. (EU) 2017/1509)
  • Import control
    Applies to goods from
    North Korea
    Legal act
    Regulation 1509/17
    Documents
    • Y971 Goods other than those described in the MG footnotes linked to the measure (Annex II, Part VIII of Reg. (EU) 2017/1509)
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran, Libya, North Korea
    Legal act
    Regulation 0267/12, Regulation 1509/17, Regulation 0044/16
    Documents
    • Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
    • Y920 Goods other than those described in the footnotes linked to the measure
  • Import control
    Applies to goods from
    all countries except Iran
    Legal act
    Regulation 0267/12
    Documents
    • Y949 Goods other than those described in the footnotes linked to the measure (Reg 267/2012)
    • C067 Import authorisation for restricted goods and technologies (Council Regulation (EU) No 267/2012)
    • Y069 Goods not consigned from Iran
  • Import control
    Applies to goods from
    Iran, North Korea
    Legal act
    Regulation 0267/12, Regulation 1509/17
    Documents
    • Y949 Goods other than those described in the footnotes linked to the measure (Reg 267/2012)
    • Y957 Goods other than those described in the MG footnotes linked to the measure (Annex II, Part V of Reg. (EU) 2017/1509)
  • Import control
    Applies to goods from
    Belarus
    Legal act
    Regulation 0765/06
    Documents
    • Y759 Goods other than those described in the Common Military List of the European Union
    • Y757 The prohibitions defined in article 1aa.1 of Council Regulation (EC) No 765/2006 do not apply (see exemptions in article 1aa.2a)
    • Y758 The prohibitions defined in article 1aa paragraph 1 of Council Regulation (EC) No 765/2006 do not apply (see contractual exemptions in article 1aa paragraph 2b)
  • Import controlImport/export restriction - Common Military List (CML) goods
    Applies to goods from
    Russia
    Legal act
    Regulation 0833/14
    Documents
    • Y759 Goods other than those described in the Common Military List of the European Union
    • Y692 The prohibitions defined in article 4 paragraph 1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 4 paragraph 2)
  • Import control
    Applies to goods from
    Belarus, Ukraine
    Legal act
    Regulation 0765/06, Regulation 0692/14
    Documents
    • Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
    • Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
    • L153 Import authorisation by virtue of article 1ra paragraph 11 of Council Regulation (EU) 765/2006
    • L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
    • Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • Import control
    Applies to goods from
    Russia
    In force
    until 23 April 2031
    Legal act
    Regulation 0833/14
    Documents
    • L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
    • Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
    • Y683 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3i)
    • L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0263/22
    Documents
    • Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
    • N954 Movement certificate EUR.1
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Export measures 31

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measuresDestinationLegal actValidity
Export prohibitionSanctions regime: North Korea North Korea Regulation 0285/18 28 February 2018
Export authorizationSanctions regime: North Korea North Korea Regulation 1509/17 1 July 2019
Restriction on exportSanctions regime: North Korea North Korea Regulation 1509/17 1 July 2019
Restriction on exportSanctions regime: Iran Iran Regulation 0267/12 23 October 2017
Export controlSanctions regime: North Korea North Korea Regulation 1509/17 1 September 2017
Export controlSanctions regime: Russia Russia Regulation 0833/14 27 September 2024
Export controlSanctions regime: Iran Iran Regulation 0267/12 30 September 2025
Export control on restricted goods and technologiesSanctions regime: Iran (human rights) Iran Regulation 0264/12 9 February 2016
Export control on restricted goods and technologiesSanctions regime: Syria Syria Regulation 0509/12 17 June 2012
Export control on restricted goods and technologiesSanctions regime: Zimbabwe Zimbabwe Regulation 0284/17 19 February 2017
Export control on restricted goods and technologiesSanctions regime: Libya Libya Regulation 0044/16 20 January 2016
Export control on restricted goods and technologiesSanctions regime: Belarus Belarus Regulation 0765/06 25 June 2021
Export control on restricted goods and technologiesSanctions regime: Myanmar/Burma Myanmar (Burma) Regulation 0401/13 1 July 2023
Export control on restricted goods and technologiesSanctions regime: North Korea North Korea Regulation 1509/17 1 September 2017
Export control on restricted goods and technologiesSanctions regime: Venezuela Venezuela Regulation 2063/17 28 April 2021
Export controlSanctions regime: Russia Russia Regulation 0833/14 24 April 2026
Export controlSanctions regime: Zimbabwe Zimbabwe Regulation 0384/26 19 February 2026
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 20 July 2025
Import/export restriction - Common Military List (CML) goodsSanctions regime: Russia Russia Regulation 0833/14 20 July 2025
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 25 February 2025
Export controlSanctions regime: North Korea North Korea Regulation 1509/17 11 April 2025
Export controlSanctions regime: Non-government-controlled areas of Ukraine Ukraine Regulation 0263/22 25 February 2025
Export controlSanctions regime: Russia Russia Regulation 0833/14 24 June 2023
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 25 February 2025
Export controlSanctions regime: Iran Iran Regulation 0267/12 30 September 2025
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 1 July 2024
Export controlSanctions regime: Russia Russia Regulation 0833/14 2 January 2026
Export controlSanctions regime: Crimea and Sevastopol Ukraine Regulation 0692/14 25 February 2025
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 25 February 2025
Export controlSanctions regime: Iran Iran Regulation 0267/12 30 September 2025
Export authorization (Dual use) All third countries Regulation 2003/25 15 November 2025

TARIC data as of 25 October 2026

Import VAT in the EU member states

The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.

  • Austria 20%
  • Belgium 21%
  • Bulgaria 20%
  • Croatia 5% reduced rate
  • Cyprus 3% reduced rate
  • Czechia 0% / 12% reduced rate
  • Denmark 25%
  • Estonia 9% reduced rate
  • Finland 25.5%
  • France 20%
  • Germany 19%
  • Greece 6% reduced rate
  • Hungary 27%
  • Ireland 23%
  • Italy 22%
  • Latvia 21%
  • Lithuania 21%
  • Luxembourg 17%
  • Malta 18%
  • Netherlands 21%
  • Poland 5% / 8% reduced rate
  • Portugal 23%
  • Romania 11% reduced rate
  • Slovakia 23%
  • Slovenia 5% reduced rate
  • Spain 21%
  • Sweden 6% reduced rate

TEDB · 25 October 2026

EU: imports by month · HS 8523.49

last 12 months€370.7m+6.1% · previous 12 months
Average import price€76.68 per kg
Preferential rate0%
Jan 2024: €29.4mFeb 2024: €31.8mMar 2024: €30.6mApr 2024: €42.3mMay 2024: €27.1mJun 2024: €28.3mJul 2024: €60.8mAug 2024: €24.9mSept 2024: €24.8mOct 2024: €41.3mNov 2024: €30.3mDec 2024: €41.6mJan 2025: €25mFeb 2025: €25.1mMar 2025: €29.3mApr 2025: €34.8mMay 2025: €21.1mJun 2025: €22mJul 2025: €33.1mAug 2025: €21.1mSept 2025: €30mOct 2025: €29.3mNov 2025: €34.4mDec 2025: €38.9mJan 2026: €27.6mFeb 2026: €28.7mMar 2026: €37.7mApr 2026: €27.8mMay 2026: €33.5mJun 2026: €28.8mJul 2026: €27.9mAug 2026: €26m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
United States €113.1m 30.5% +5.1%
United Kingdom €81.4m 22% -14.2%
South Korea €54.2m 14.6% +55.1%
Japan €36.4m 9.8% -2.7%
China €23.5m 6.3% -2.3%
Switzerland €11.4m 3.1% +26%
Singapore €5.9m 1.6% +38.9%
Norway €5.5m 1.5% +145.8%

Same subheading in other tariffs

8523.49 Discs, tapes, solid-state non-volatile storage devices: optical media, other

EU lines: 8523.49

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N299866 U.S. CBP 28 August 2018 · 8523.49.40.00

    The tariff classification of software recovery “kits”

  • H269117 U.S. CBP 19 July 2017 · 8523.49.40

    Revocation of HQ H217623; Modification of HQ 562821; Tariff Classification of name badge components.

  • H266820 U.S. CBP 15 June 2016 · 8523.49.50.00

    Protest and Application for Further Review No. 2720-15-100415; Classification of DVD sets.

Legal notes

Notes

Chapter notes: Chapter 85 →

CN Explanatory Notes

The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.

8523 · Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37

If media of this heading are presented together with other articles, the following classification principles should be applied:

1. if the media and the other articles make up a set put up for retail sale under general interpretative rule 3(b), the set should be classified by application of that rule, or

2. if the media and the other articles do not make up a set put up for retail sale under general interpretative rule 3(b), then the media should be classified in the appropriate subheading.

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

YearDescriptionThird-country dutySupplementary unit
2026 Other Free p/st
2025 unchanged Free p/st
2024 unchanged Free p/st
2023 unchanged Free p/st
2022 unchanged Free p/st
2021 unchanged Free p/st
2020 unchanged Free p/st
2019 Other Free p/st

Code history

Since 2017; before, these goods were classified under 8523 49 91, 8523 49 93, 8523 49 99.

CN code 8523 49 90 is a line of the EU Combined Nomenclature under HS subheading 8523.49 (discs, tapes, solid-state non-volatile storage devices: optical media, other).

The third-country duty is free, and quantities are declared in p/st.

Imports of other optical media (recorded discs) (HS 8523.49) into the EU came to €370.7m between September 2025 and August 2026 (up 6% on the year before); United States supplied 31%, followed by United Kingdom.

For the same subheading, the UK duty is free, the Türkiye duty is 3.5%, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 0%–8% and the Nigeria duty is 20%.

EU member states imported goods of subheading 8523.49 worth US$3bn in 2024; the largest supplier from outside the EU was the United States, and the United Kingdom ranked 3rd with US$86m.

Questions and answers

What is the EU import duty for CN code 8523 49 90?

The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does the EU import these goods from?

For subheading 8523.49 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$146m), followed by China.

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Typical products

Everyday names, not part of the legal text.