EU Combined Nomenclature · CN code · HS 8523.51

8523 51 10

8523 51 10: Solid-state non-volatile storage devices: unrecorded

Solid-state storage (flash drives, memory cards)

✓ 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. Semiconductor media:
  3. 8523 51 Solid-state non-volatile storage devices:
  4. 8523 51 10 Unrecorded

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: 5
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 6

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    Regulation 0285/18
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Libya
    Legal act
    Regulation 0044/16
    Documents
    • Y920 Goods other than those described in the footnotes linked to the measure
  • Import control
    Applies to goods from
    North Korea
    Legal act
    Regulation 1509/17
    Documents
    • 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, 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 16

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: Russia Russia Regulation 1485/24 4 June 2024
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 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: Venezuela Venezuela Regulation 2063/17 22 April 2021
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 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 authorization (Dual use) All third countries Regulation 2003/25 15 November 2025

TARIC data as of 26 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 6% reduced rate
  • Bulgaria 20%
  • Croatia 25%
  • 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 21%
  • Slovakia 23%
  • Slovenia 5% reduced rate
  • Spain 21%
  • Sweden 25%

TEDB · 26 October 2026

EU: imports by month · HS 8523.51

last 12 months€9.6bn+131.7% · previous 12 months
Average import price€1,989.32 per kg
Preferential rate0%
Jan 2024: €195mFeb 2024: €174.1mMar 2024: €243.6mApr 2024: €203.5mMay 2024: €228.7mJun 2024: €260mJul 2024: €395.6mAug 2024: €338.6mSept 2024: €403.8mOct 2024: €474mNov 2024: €319.9mDec 2024: €324.2mJan 2025: €257.2mFeb 2025: €263.1mMar 2025: €301.6mApr 2025: €325.4mMay 2025: €386.3mJun 2025: €385.3mJul 2025: €286.5mAug 2025: €407mSept 2025: €520mOct 2025: €397.2mNov 2025: €520.2mDec 2025: €654.5mJan 2026: €380.5mFeb 2026: €453mMar 2026: €598.4mApr 2026: €736.1mMay 2026: €1.6bnJun 2026: €1bnJul 2026: €1.6bnAug 2026: €1.1bn 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
Vietnam €1.9bn 19.7% +276.3%
South Korea €1.9bn 19.5% +93.6%
Taiwan €1.7bn 17.4% +191.2%
Malaysia €1.5bn 15.4% +153.2%
China €1.1bn 11.8% +39.9%
Singapore €492.1m 5.1% +130.9%
Thailand €455.9m 4.8% +464.4%
United States €264.8m 2.8% +35%

Same subheading in other tariffs

8523.51 Solid-state non-volatile storage devices

EU lines: 8523.51

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.

  • N355055 U.S. CBP 13 November 2025 · 8523.51.00.00

    The tariff classification of a Nintendo Switch SD game card from Japan

  • N352864 U.S. CBP 15 September 2025 · 8523.51.00.00

    The tariff classification of game cartridges from Japan

  • N305152 U.S. CBP 26 July 2019 · 8523.51.00.00

    The tariff classification of solid-state non-volatile storage cartridges from China

  • N302571 U.S. CBP 8 March 2019 · 8523.51.00.00

    The tariff classification of solid-state drive (SSD) cards from China

  • 600013483 HMRC 21 August 2025 – 20 August 2028 · 8523 51 10 00

    The product is a USB memory stick unrecorded with capacity of 128gb. This is a portable storage device that you can connect to USB ports to store data. You can transfer, or back up data between digital devices without power. USB flash drive's key components include NAND Flash Memory chips, Flash…

  • 600013482 HMRC 20 August 2025 – 19 August 2028 · 8523 51 10 00

    The product is an unrecorded flash memory card, also known as (storage card). The memory card is used for portable data storage in various digital devices and can transfer speeds up to 300MB/s . They use non-volatile NAND Flash memory chips to store data allowing data persistence without power,…

  • 600010132 HMRC 23 April 2024 – 22 April 2027 · 8523 51 10 00

    A memory card. An unrecorded solid-state memory card used to increase storage capacity for mobile phones and other compatible electronic devices such as android tablets and smartphones. Full HD and video recording and playback capabilities. Supplied with full size SD adaptor for use with a computer.

  • 600010143 HMRC 23 April 2024 – 22 April 2027 · 8523 51 10 00

    This product is a USB Memory Stick that supports almost all operating systems. This USB Flash Drive is compatible with USB 2.0 and most USB 1.1. The USB memory stick can transfer data or connect with plug-and-play accessibility. It is used for backing up photos, recording memory videos, listening…

13 rulings in total for this code

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 Unrecorded 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 Unrecorded Free p/st

In the EU Combined Nomenclature, 8523 51 10 is one of 2 lines under subheading 8523.51, solid-state non-volatile storage devices.

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

In the 12 months to August 2026, the EU imported solid-state storage (flash drives, memory cards) (HS 8523.51) worth €9.6bn (up 132% on the year before), at an average of €1,989.32 per kg; Vietnam supplied 20%, followed by South Korea.

For the same subheading, the UK duty is free, the Türkiye duty is 0%–3.5%, the US duty is free, the Canada duty is free, the Mexico duty is 0%–10%, the Brazil duty is 12.8%–14.4%, the Argentina duty is 0%–35%, 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 8523.51 worth US$6bn in 2024; the largest supplier from outside the EU was South Korea, and the United Kingdom ranked 8th with US$124m.

Questions and answers

What is the EU import duty for CN code 8523 51 10?

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 8523.51 as a whole, the largest supplier from outside the EU in 2024 was South Korea (US$1bn), followed by China.

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Typical products

Everyday names, not part of the legal text.