Subheading · Chapter 85 · Heading 8523

8523.41

8523.41: Discs, tapes, solid-state non-volatile storage devices: optical media, unrecorded

Official description Unrecorded

8523.41 is a six-digit subheading of heading 8523, discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other…, chapter 85.

What you pay

Importing into UK

Customs duty Free standard rate · across 3 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8523 41 00 00 Unrecorded
  2. 8523 41 10 00 Discs for laser reading systems of a recording capacity not exceeding 900 megabytes, other than erasable Freep/st
  3. 8523 41 30 00 Discs for laser reading systems of a recording capacity exceeding 900 megabytes but not exceeding 18 gigabytes, other than erasable Freep/st
  4. 8523 41 90 00 Other Free

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 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents

Import requirements 3

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Belarus, Russia, Syria, Ukraine
    Legal act
    2022 No. 748, S.I. 2019/792, S.I. 2022/395
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran, Libya, Russia
    Legal act
    S.I. 2019/461, 2020 No. 1665, S.I. 2019/855
    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

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£2.3m-19.5% · previous 12 months
Average import price£10.29 per kg
Jan 2024: £174kFeb 2024: £315kMar 2024: £525kApr 2024: £230kMay 2024: £955kJun 2024: £221kJul 2024: £263kAug 2024: £302kSept 2024: £279kOct 2024: £278kNov 2024: £311kDec 2024: £215kJan 2025: £253kFeb 2025: £256kMar 2025: £157kApr 2025: £271kMay 2025: £151kJun 2025: £190kJul 2025: £312kAug 2025: £236kSept 2025: £137kOct 2025: £144kNov 2025: £323kDec 2025: £210kJan 2026: £163kFeb 2026: £206kMar 2026: £256kApr 2026: £208kMay 2026: £131kJun 2026: £180kJul 2026: £299kAug 2026: £82k 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 £1m 44.5% +12.1%
China £252k 10.7% -24%
Vietnam £220k 9.4% +14.3%
Japan £197k 8.4% -43.4%
Germany £137k 5.9% +7.3%
Italy £135k 5.8% -8.1%
Slovakia £100k 4.3% —
Austria £53k 2.3% +1.8%

Same subheading in other tariffs

World trade in 2024

8523.41 · US$448.4m

Trade value (US$) no reported trade < US$111.1kUS$111.1k+US$1.3m+US$14.3m+> US$31m

Exports: 107
  1. Taiwan: US$113.9m
  2. South Korea: US$79.8m
  3. Vietnam: US$31m
  4. China: US$25m
  5. United States: US$22.5m
  6. Israel: US$21.5m
  7. Germany: US$18.8m
  8. Japan: US$17.2m
  9. Ireland: US$14.8m
  10. Malaysia: US$14.3m
  11. Austria: US$11m
  12. United Arab Emirates: US$9.9m
  13. United Kingdom: US$9.5m
  14. Netherlands: US$9.2m
  15. Thailand: US$9m
  16. Italy: US$5.7m
  17. France: US$5.2m
  18. Spain: US$4.9m
  19. Singapore: US$3.1m
  20. Denmark: US$2.3m
  21. Belgium: US$1.6m
  22. India: US$1.6m
  23. Czechia: US$1.5m
  24. Estonia: US$1.3m
  25. Poland: US$1.2m
  26. Switzerland: US$1.2m
  27. Hungary: US$1.1m
  28. Slovakia: US$1.1m
  29. Hong Kong SAR China: US$1.1m
  30. Sweden: US$947.2k
  31. Cyprus: US$911.7k
  32. Australia: US$622k
  33. Türkiye: US$565.7k
  34. Portugal: US$488.9k
  35. Croatia: US$449.6k
  36. Philippines: US$448.5k
  37. Chile: US$422.4k
  38. Canada: US$383.4k
  39. Indonesia: US$364.4k
  40. Colombia: US$299.4k
  41. Greece: US$245.3k
  42. Luxembourg: US$238.6k
  43. Slovenia: US$212.9k
  44. Finland: US$204.2k
  45. Bulgaria: US$177k
  46. Lithuania: US$171k
  47. Mexico: US$154.9k
  48. Malta: US$111.1k
  49. Brazil: US$71.3k
  50. South Africa: US$67.6k
  51. Norway: US$55k
  52. Kuwait: US$46.7k
  53. Romania: US$45.6k
  54. Latvia: US$45.1k
  55. New Zealand: US$35.1k
  56. Greenland: US$29.8k
  57. Zambia: US$19.3k
  58. Armenia: US$17.2k
  59. Serbia: US$16.4k
  60. Bangladesh: US$15.9k

Top exporters

RankCountryValueShare
1 Taiwan US$113.9m 25.4%
2 South Korea US$79.8m 17.8%
3 Vietnam US$31m 6.9%
4 China US$25m 5.6%
5 United States US$22.5m 5%
6 Israel US$21.5m 4.8%
7 Germany US$18.8m 4.2%
8 Japan US$17.2m 3.8%
9 Ireland US$14.8m 3.3%
10 Malaysia US$14.3m 3.2%

Top importers

RankCountryValueShare
1 Japan US$135.7m 30.3%
2 United States US$41.4m 9.2%
3 China US$35.5m 7.9%
4 France US$21.3m 4.8%
5 Taiwan US$18.8m 4.2%
6 Mexico US$17.8m 4%
7 Germany US$17.1m 3.8%
8 Singapore US$11.5m 2.6%
9 South Korea US$11.3m 2.5%
10 Poland US$10.6m 2.4%

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. GB Tariff change

    UK Trade Tariff: measure changes on 433 commodity codes

    Trade Tariff changes 2026-07-22 · Source: trade-tariff.service.gov.uk

  2. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/506 of 23 April 2026 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

    CELEX 32026R0506 · Source: eur-lex.europa.eu

Rule changes →

In the UK Global Tariff, subheading 8523.41 covers 3 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 8523.41 into 3 tariff lines; the duty is duty-free.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported these goods worth £2.3m (down 19% on the year before), at an average of £10.29 per kg; Taiwan supplied 45%, followed by China.

World trade in these goods reached US$448.4m in 2024, down 3% on 2023.

Taiwan was the largest exporter with 25.4% of the total, ahead of South Korea.

Products classified here

Questions and answers

What is the HS code for discs, tapes, solid-state non-volatile storage devices: optical media, unrecorded?

Discs, tapes, solid-state non-volatile storage devices: optical media, unrecorded fall under HS subheading 8523.41, part of heading 8523, in section XVI of the Harmonized System.

What is the import duty on discs, tapes, solid-state non-volatile storage… in the UK?

Under the UK Global Tariff, imports under 8523.41 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on discs, tapes, solid-state non-volatile storage… in the EU?

Under the EU Combined Nomenclature, imports under 8523.41 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most discs, tapes, solid-state non-volatile storage…?

Taiwan, with US$113.9m in 2024 (25.4% of world exports).

Which countries can export these goods to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Taiwan (45%), China (11%) and Vietnam (9%), out of total imports of £2.3m.

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Typical products

Everyday names, not part of the legal text.