GCC Common Customs Tariff · HS code · HS 8523.52

8523.52.00.00.02

8523.52.00.00.02: Semiconductor media smart cards - Mobile sim-cards

Smart cards

✓ Can be used in a customs declaration Data: GCC Common Customs Tariff, in force from 1 January 2025 · checked on 24 October 2026

What you pay

Importing into GCC

Customs duty Free standard rate depends on the country of origin

Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.

Same subheading in other tariffs

8523.52 Discs, tapes, solid-state non-volatile storage devices: semiconductor media, ‘Smart cards’

GCC lines: 8523.52

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.

  • N361009 U.S. CBP 5 May 2026 · 8523.52.00.10

    The tariff classification of unfinished “smart cards” from Thailand

  • N303172 U.S. CBP 20 March 2019 · 8523.52.00

    The tariff classification of “smart cards” from China

  • N277894 U.S. CBP 24 August 2016 · 8523.52.00.90

    The tariff classification of a tablet personal computer enclosure, docking station, a Radio-Frequency Identification (RFID) Fob, and a kiosk from China.

Legal notes

Notes

Chapter notes: Chapter 85 →

HS code 8523.52.00.00.02 is a line of the GCC Common Customs Tariff under HS subheading 8523.52 (discs, tapes, solid-state non-volatile storage devices).

The customs duty is free, and quantities are declared in Pieces/Units.

For the same subheading, the UK duty is free, the EU duty is free, the Türkiye duty is 3.7%, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 5.4%–10.8%, the Argentina duty is 0%–5.4%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.

The GCC states imported goods of subheading 8523.52 worth US$161m in 2024; the largest supplier was China.

Questions and answers

What is the GCC import duty for HS code 8523.52.00.00.02?

The customs duty in the GCC Common Customs Tariff is free; the supplementary unit is Pieces/Units. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.

Where does the GCC import these goods from?

For subheading 8523.52 as a whole, the largest supplier in 2024 was China (US$58m), followed by France.

Download as CSV Follow changes (RSS)

Typical products

Everyday names, not part of the legal text.