EU Combined Nomenclature · CN code · HS 8542.39

8542 39 11

8542 39 11: Multi-component integrated circuits (MCOs)

Other electronic integrated circuits

✓ 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 39 Other:
  4. Goods specified in note 12(b)(3 and 4) to this chapter:
  5. 8542 39 11 Multi-component integrated circuits (MCOs)

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: 7
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 9

  • 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
    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
    Legal act
    Regulation 0267/12
    Documents
    • Y949 Goods other than those described in the footnotes linked to the measure (Reg 267/2012)
  • Import control
    Applies to goods from
    Iran
    Legal act
    Regulation 0267/12
    Documents
    • Y750 The declared goods are not concerned by Council Regulation (EC) No. 267/2012, Annex II
  • 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 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
Restriction on exportSanctions regime: Iran Iran Regulation 0267/12 30 September 2025
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 16 December 2017
Export controlSanctions regime: Russia Russia Regulation 0833/14 24 June 2023
Export controlSanctions regime: North Korea North Korea Regulation 1509/17 11 April 2025
Export controlSanctions regime: Iran Iran Regulation 0267/12 30 September 2025
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: Iran Iran Regulation 0267/12 30 September 2025
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 8542.39

last 12 months€14.6bn+16% · previous 12 months
Average import price€1,529.30 per kg
Preferential rate0%
Jan 2024: €1.2bnFeb 2024: €1bnMar 2024: €1.3bnApr 2024: €1bnMay 2024: €1bnJun 2024: €1.1bnJul 2024: €1bnAug 2024: €900.3mSept 2024: €1.1bnOct 2024: €1bnNov 2024: €1bnDec 2024: €957mJan 2025: €1.1bnFeb 2025: €978.6mMar 2025: €1.3bnApr 2025: €1bnMay 2025: €967.4mJun 2025: €1bnJul 2025: €1bnAug 2025: €1bnSept 2025: €1.2bnOct 2025: €1.1bnNov 2025: €1.1bnDec 2025: €1.1bnJan 2026: €1.2bnFeb 2026: €1.1bnMar 2026: €1.2bnApr 2026: €1.3bnMay 2026: €1.2bnJun 2026: €1.3bnJul 2026: €1.4bnAug 2026: €1.4bn 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 €4bn 27.7% +15.3%
Malaysia €2.1bn 14.6% +6.8%
South Korea €1.6bn 10.9% +43.3%
China €1.5bn 10.6% +3.6%
Philippines €1.5bn 10.3% +1.7%
Thailand €1.4bn 9.4% +16.4%
Singapore €707.6m 4.9% +99.9%
United States €456.9m 3.1% +3.9%

Same subheading in other tariffs

8542.39 Electronic integrated circuits, electronic integrated circuits, other

EU lines: 8542.39

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.

  • N302098 U.S. CBP 14 December 2018 · 8542.39.00.01

    The tariff classification of a semi-conductor wafer from Taiwan

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 39 11 to 8542 39 90 · Other

These subheadings include:

1. full custom logic circuits which are defined by and produced for a single user. The manufacturing process involves routing and placement of cells (logic gates), using fully customised diffusion masks. Full custom logic circuits are designed to perform application-specific functions. They are known as application-specific integrated circuits, so called ASICs;

2. gate arrays which are integrated logic circuits, consisting of a fixed and regular arrangement of uncommitted logic elements (transistor cells of, for example, AND-, NAND-, OR- or NOR- gates). Gate arrays are programmed in accordance with user-specific interconnection of these logic elements by one or more metallisation patterns;

3. standard cells which are integrated logic circuits, consisting of a user-specific arrangement of predefined subcircuits and fixed subcircuits. These subcircuits may contain any integrated function (for example, a logic function or a memory function);

4. programmable logic circuits which are integrated circuits, consisting of fixed logic elements. The eventual function of these circuits is determined by the user by blowing fusible links or by electrically programming the interconnections between the logic elements;

5. standard logic circuits which are integrated logic circuits consisting of less than 150 logic gates (for example, AND, NAND, OR, NOR). These devices may integrate several functions or sets of identical and independent functions;

6. interface circuits which are integrated circuits which perform a link function (for example, by code conversion, by conversion between bit-serial and bit-parallel or by synchronization) to interconnect programs, integrated circuits, peripherals or systems with different characteristics;

7. microperipherals which are integrated circuits performing specific functions to complement microprocessors, microcontrollers or microcomputers and improve their external communication, control and interface features.

Technical specifications of a microperipheral clearly express its relationship with and dedication to a microprocessor, microcontroller or microcomputer.

Communications, control and interface features may consist of bus controllers, memory controllers (DRAM controllers, memory management units (MMUs), direct memory access controllers) or peripheral interface controllers (graphic controllers, local area network controllers, universal asynchronous receiver/transmitter controllers, keyboard controllers, mass storage controllers);

8. smartpower circuits which are integrated analogue circuits which combine digital and analogue circuitry (power transistors) to control logic output signals and power output signals. These devices are able to provide, for example, internal power dissipation protection, fault management or diagnostic capabilities.

These subheadings do not include programmable read only memories (PROMs) (subheading 8542 32 90).

8542 39 11 and 8542 39 19 · Goods specified in note 9(b)(3 and 4) to this chapter

See the HS Explanatory Note to heading 8542, (III).

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 Multi-component integrated circuits (MCOs) Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 Multi-component integrated circuits (MCOs) Free —

Code history

Since 2017; before, these goods were classified under 8422 90 10, 8422 90 90, 8431 20 00, 8443 91 10, 8450 90 00, 8466 10 31, 8466 10 38, 8466 20 20, 8466 20 91, 8466 20 98, 8466 91 20, 8466 91 95, 8466 92 20, 8466 92 80, 8466 93 30, 8466 93 70, 8466 94 00, 8476 90 00, 8504 90 11, 8504 90 18, 8504 90 99, 8518 90 00, 8522 90 49, 8522 90 80, 8529 10 11, 8529 10 31, 8529 10 39, 8529 10 65, 8529 10 80, 8529 90 65, 8529 90 92, 8529 90 97, 8530 90 00, 8535 10 00, 8535 21 00, 8535 29 00, 8535 30 10, 8535 30 90, 8535 40 00, 8535 90 00, 8536 10 10, 8536 10 50, 8536 10 90, 8536 20 10, 8536 20 90, 8536 30 10, 8536 30 30, 8536 30 90, 8536 41 10, 8536 41 90, 8536 49 00, 8536 50 11, 8536 50 15, 8536 50 19, 8536 50 80, 8536 61 10, 8536 61 90, 8536 69 90, 8536 70 00, 8536 90 01, 8536 90 85, 8537 10 10, 8537 10 91, 8537 10 99, 8537 20 91, 8537 20 99, 8538 10 00, 8538 90 11, 8538 90 19, 8538 90 91, 8538 90 99, 8548 90 90, 9025 90 00, 9027 90 10, 9027 90 80, 9030 90 85, 9032 10 20, 9032 10 81, 9032 10 89, 9032 20 00, 9032 89 00, 9032 90 00, 9033 00 00, 9305 10 00, 9305 20 00, 9305 99 00, 9306 21 00, 9306 29 00, 9306 30 10, 9306 30 30, 9306 30 90, 9306 90 10, 9306 90 90.

In the EU Combined Nomenclature, 8542 39 11 is one of 3 lines under subheading 8542.39, electronic integrated circuits, electronic integrated circuits, other.

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

In the 12 months to August 2026, the EU imported other electronic integrated circuits (HS 8542.39) worth €14.6bn (up 16% on the year before), at an average of €1,529.30 per kg; Taiwan supplied 28%, 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 0%–10.8%, 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 8542.39 worth US$21bn in 2024; the largest supplier from outside the EU was Taiwan.

Questions and answers

What is the EU import duty for CN code 8542 39 11?

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 8542.39 as a whole, the largest supplier from outside the EU in 2024 was Taiwan (US$3bn), followed by the Philippines.

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