EU Combined Nomenclature · CN code · HS 8542.31

8542 31 90

8542 31 90: Processors and controllers, whether or not combined with: other

Processors and controllers (ICs)

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

  1. 8542 Electronic integrated circuits:
  2. Electronic integrated circuits:
  3. 8542 31 Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits:
  4. 8542 31 90 Other

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 3 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 4

  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    Regulation 2658/87
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • 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 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, North Korea
    Legal act
    Regulation 0267/12, Regulation 1509/17
    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
    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)
    • 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
    • L129 Import authorisation by virtue of article 3i paragraph 3e of Council Regulation (EU) 833/2014
    • Y859 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 12e of Regulation (EU) No 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 12

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
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: Crimea and Sevastopol Ukraine Regulation 0692/14 25 February 2025
Export control on restricted goods and technologiesSanctions regime: North Korea North Korea Regulation 1509/17 1 September 2017
Export controlSanctions regime: Russia Russia Regulation 0833/14 24 June 2023
Export controlSanctions regime: Non-government-controlled areas of Ukraine Ukraine Regulation 0263/22 25 August 2022
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 25 February 2025
Export controlSanctions regime: Iran (UAV and missiles) Iran Regulation 1529/23 31 January 2026
Export controlSanctions regime: Russia All third countries (except Australia, Canada, Switzerland, United Kingdom, Iceland, Japan, South Korea, Liechtenstein, Norway, New Zealand, Russia, United States) Regulation 0833/14 2 January 2025
Export controlSanctions regime: Belarus All third countries (except Australia, Belarus, Canada, Switzerland, United Kingdom, Iceland, Japan, South Korea, Liechtenstein, Norway, New Zealand, United States) Regulation 0765/06 21 October 2024
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 21%
  • Bulgaria 20%
  • Croatia 25%
  • Cyprus 3% reduced rate
  • Czechia 21%
  • Denmark 25%
  • Estonia 24%
  • Finland 25.5%
  • France 20%
  • Germany 19%
  • Greece 24%
  • Hungary 27%
  • Ireland 23%
  • Italy 22%
  • Latvia 21%
  • Lithuania 21%
  • Luxembourg 17%
  • Malta 18%
  • Netherlands 21%
  • Poland 23%
  • Portugal 23%
  • Romania 21%
  • Slovakia 23%
  • Slovenia 22%
  • Spain 21%
  • Sweden 25%

TEDB · 26 October 2026

EU: imports by month · HS 8542.31

last 12 months€25.1bn+16.4% · previous 12 months
Average import price€2,452.46 per kg
Preferential rate0%
Jan 2024: €2bnFeb 2024: €1.6bnMar 2024: €1.8bnApr 2024: €1.8bnMay 2024: €1.6bnJun 2024: €1.7bnJul 2024: €1.8bnAug 2024: €1.5bnSept 2024: €2bnOct 2024: €1.7bnNov 2024: €1.8bnDec 2024: €2bnJan 2025: €1.7bnFeb 2025: €1.7bnMar 2025: €2.1bnApr 2025: €1.6bnMay 2025: €1.7bnJun 2025: €1.8bnJul 2025: €1.8bnAug 2025: €1.7bnSept 2025: €2bnOct 2025: €2bnNov 2025: €1.9bnDec 2025: €2.2bnJan 2026: €2bnFeb 2026: €1.6bnMar 2026: €2bnApr 2026: €2.1bnMay 2026: €2.2bnJun 2026: €2.5bnJul 2026: €2.4bnAug 2026: €2.2bn 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
Taiwan €6.1bn 24.2% +91.2%
Malaysia €4.9bn 19.5% +2.9%
Israel €3.4bn 13.5% -2.6%
China €2.6bn 10.2% -4.4%
Vietnam €1.9bn 7.5% +45.5%
South Korea €1.7bn 6.8% +27.3%
United States €1.1bn 4.5% +38.6%
Costa Rica €895.6m 3.6% -42.1%

Same subheading in other tariffs

8542.31 Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits

EU lines: 8542.31

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.

  • N281202 U.S. CBP 6 December 2016 · 8542.31.00.00

    The tariff classification of integrated circuits from China and Indonesia

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.

8542 · Electronic integrated circuits

This heading includes interchangeable pre-programmed memory modules in the form of a monolithic integrated circuit for electronic translation devices falling in subheadings 8470 10 00 and 8543 70 10.

This heading does not include discs (sometimes referred to as wafers) which, for the purposes of their applications in the field of electronics, consist of doped chemical elements, whether or not polished and whether or not epitaxially coated, provided that they have not been selectively doped or diffused to create discrete regions (heading 3818 00).

8542 31 11 to 8542 31 90 · Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits

These subheadings include:

1. microprocessors, also called micro processing units (MPUs), which are integrated circuits that can be defined as devices that perform the primary instruction, execution and system control functions. They consist of the following main parts:

  • the arithmetic logic unit (ALU);
  • the instruction decoder and programme counter;
  • the control unit;
  • the input/output (I/O) unit, for communications with other devices.

A microprocessor can operate only if, apart from the internal memory, an external memory or other device is being used.

They may have one or more micro-program-memories (RAM or ROM) for loading or storing micro-instructions, thereby increasing the number of primary instructions in the control unit.

The micro-programmed ROM that a microprocessor may contain is dedicated to storing binary basic-instructions and is not to be considered as a real program memory storing the instructions to be executed.

These products may contain an instruction cache memory or micro-peripheral functions.

Microprocessors entirely processed for a specific application, based on ‘full custom’, ‘gate array’ or ‘standard cell’ designs, are included.

The processing capacity of microprocessors means the length of each word which the accumulator of the arithmetic and logic unit can process in a single micro-instruction cycle;

2. microcontrollers and microcomputers which are integrated circuits, consisting of at least the following main parts:

  • a microprocessor, also called micro processing unit (MPU);
  • a program memory (for example, RAM, ROM, PROM, EPROM, E2ROM, flash E2PROM) linked to the instruction decoder and containing a program defining an instruction sequence;
  • a data memory (for example, RAM or E2PROM), not accessible from outside the chip contrary to microprocessors;
  • an external bus (for data, addresses or instructions).

Microcontrollers are programmed, or further programmable, to perform specific functions and only for certain use (for example, for television receivers, video recording or reproducing apparatus or microwave ovens).

Microcomputers are capable of operating independently (stand alone) and for general use (for example, mainframes, minicomputers and personal computers). Microcomputers are freely programmable in accordance with the requirements of the user.

Microcontrollers, entirely processed for a specific application, based on ‘full custom’, ‘gate array’ or ‘standard cell’ designs, are included.

The processing capacity of microcontrollers or microcomputers means the length of each word which the accumulator of the arithmetic logic unit can process in a single micro-instruction cycle;

3. control circuits which are integrated circuits used to influence a process or the performance of a machine (for example, an automatic data-processing machine). Control circuits (for example, for disk storage units, memories, electric motors or cathode ray tubes) are generally capable of interpreting signals and, in accordance with the interpretation, determining the timing and sequence of certain functions (for example, input, processing, storage and output in an automatic data-processing system).

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 —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 Other Free —

CN code 8542 31 90 is a line of the EU Combined Nomenclature under HS subheading 8542.31 (processors and controllers).

The third-country duty is free, and quantities are declared in —.

Imports of processors and controllers (ICs) (HS 8542.31) into the EU came to €25.1bn between September 2025 and August 2026 (up 16% on the year before); Taiwan supplied 24%, followed by Malaysia.

For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is free, the Argentina duty is free, 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 free and the Nigeria duty is 10%.

EU member states imported goods of subheading 8542.31 worth US$29bn in 2024; the largest supplier from outside the EU was Israel.

Questions and answers

What is the EU import duty for CN code 8542 31 90?

The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. 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 8542.31 as a whole, the largest supplier from outside the EU in 2024 was Israel (US$4bn), followed by China.

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Typical products

Everyday names, not part of the legal text.