Subheading · Chapter 85 · Heading 8523
8523.51: Solid-state non-volatile storage devices
Solid-state storage (flash drives, memory cards)
8523.51 is the HS subheading for solid-state storage (flash drives, memory cards), under heading 8523 in chapter 85.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8523 51 00 00 Solid-state non-volatile storage devices p/st
- 8523 51 10 00 Unrecorded Freep/st
- 8523 51 90 00 Other Freep/st
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
- 9008
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
- Documents
- 9024
- 9032
- 9025
- 9009
- 9010
- 9017
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- Iran, Libya, North Korea, Russia
- Legal act
- S.I. 2019/461, 2020 No. 1665, S.I. 2019/855, S.I. 2019/411
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Taiwan | £198.3m | 30.7% | +100.5% |
 China | £109.4m | 16.9% | +27.9% |
 Malaysia | £76.8m | 11.9% | +43.8% |
 United States | £53.7m | 8.3% | -0.2% |
 Singapore | £49.9m | 7.7% | +158.3% |
 Vietnam | £49.5m | 7.7% | +59.7% |
 South Korea | £39.3m | 6.1% | +36.4% |
 Philippines | £26.5m | 4.1% | +417.5% |
Same subheading in other tariffs
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$84kUS$84k+US$4m+US$89m+> US$4bn
Exports: 188
- South Korea: US$11bn
- Taiwan: US$8bn
- Malaysia: US$7bn
- China: US$7bn
- United States: US$5bn
- Vietnam: US$4bn
- Singapore: US$2bn
- Philippines: US$2bn
- Thailand: US$1bn
- Japan: US$795m
- Germany: US$795m
- Mexico: US$746m
- Hong Kong SAR China: US$448m
- Netherlands: US$402m
- France: US$314m
- United Kingdom: US$183m
- Ireland: US$142m
- Czechia: US$122m
- Poland: US$89m
- Canada: US$85m
- Italy: US$82m
- Belgium: US$69m
- Slovakia: US$59m
- Sweden: US$59m
- Austria: US$59m
- Switzerland: US$49m
- United Arab Emirates: US$39m
- Spain: US$34m
- India: US$31m
- Australia: US$29m
- Latvia: US$27m
- Hungary: US$26m
- Denmark: US$18m
- Israel: US$17m
- Tunisia: US$17m
- Ukraine: US$11m
- Finland: US$11m
- Estonia: US$10m
- Lithuania: US$7m
- Portugal: US$7m
- Iran: US$6m
- Norway: US$6m
- Iceland: US$5m
- Greece: US$5m
- Slovenia: US$5m
- Türkiye: US$4m
- South Africa: US$4m
- New Zealand: US$3m
- Romania: US$3m
- Brazil: US$3m
- Indonesia: US$3m
- Russia: US$3m
- Chile: US$2m
- Bulgaria: US$2m
- Serbia: US$2m
- Costa Rica: US$2m
- Saudi Arabia: US$2m
- Bahrain: US$1m
- Croatia: US$1m
- Colombia: US$1m
Trade value (US$) no reported trade < US$1mUS$1m+US$16m+US$212m+> US$1bn
Imports: 214
- United States: US$17bn
- Hong Kong SAR China: US$6bn
- China: US$6bn
- Mexico: US$5bn
- Singapore: US$2bn
- Taiwan: US$2bn
- South Korea: US$1bn
- Netherlands: US$1bn
- Japan: US$1bn
- Germany: US$1bn
- Malaysia: US$838m
- Poland: US$733m
- France: US$657m
- India: US$643m
- Ireland: US$546m
- Czechia: US$523m
- Vietnam: US$485m
- United Kingdom: US$476m
- Canada: US$366m
- Thailand: US$343m
- United Arab Emirates: US$279m
- Spain: US$212m
- Australia: US$201m
- Austria: US$200m
- Italy: US$167m
- Russia: US$122m
- Hungary: US$116m
- Belgium: US$91m
- Saudi Arabia: US$91m
- Indonesia: US$89m
- Sweden: US$85m
- Israel: US$81m
- Türkiye: US$76m
- Switzerland: US$74m
- Philippines: US$73m
- Brazil: US$51m
- Romania: US$51m
- South Africa: US$50m
- Macao SAR China: US$49m
- Slovakia: US$48m
- Denmark: US$40m
- Latvia: US$39m
- Portugal: US$32m
- Kazakhstan: US$28m
- Peru: US$28m
- New Zealand: US$27m
- Colombia: US$27m
- Nigeria: US$24m
- Norway: US$24m
- Paraguay: US$22m
- Ukraine: US$21m
- Finland: US$20m
- Chile: US$17m
- Slovenia: US$16m
- Argentina: US$16m
- Egypt: US$16m
- Guatemala: US$14m
- Greece: US$14m
- Estonia: US$14m
- Serbia: US$13m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | South Korea | US$11bn | 20.7% |
| 2 | Taiwan | US$8bn | 16.2% |
| 3 | Malaysia | US$7bn | 13.4% |
| 4 | China | US$7bn | 13% |
| 5 | United States | US$5bn | 9.4% |
| 6 | Vietnam | US$4bn | 7.7% |
| 7 | Singapore | US$2bn | 4.7% |
| 8 | Philippines | US$2bn | 3.1% |
| 9 |  Thailand | US$1bn | 2.1% |
| 10 |  Japan | US$795m | 1.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$17bn | 33.8% |
| 2 |  Hong Kong SAR China | US$6bn | 11.3% |
| 3 | China | US$6bn | 11% |
| 4 |  Mexico | US$5bn | 10.2% |
| 5 | Singapore | US$2bn | 3.7% |
| 6 | Taiwan | US$2bn | 3.2% |
| 7 | South Korea | US$1bn | 2.9% |
| 8 |  Netherlands | US$1bn | 2.8% |
| 9 | Japan | US$1bn | 2.2% |
| 10 |  Germany | US$1bn | 2.1% |
Binding rulings for similar goods 13
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
The tariff classification of a Nintendo Switch SD game card from Japan
- N352864 U.S. CBP
The tariff classification of game cartridges from Japan
- N305152 U.S. CBP
The tariff classification of solid-state non-volatile storage cartridges from China
- N302571 U.S. CBP
The tariff classification of solid-state drive (SSD) cards from China
- N300189 U.S. CBP
The tariff classification of Solid State Drives (SSDs) from various countries
- H296912 U.S. CBP
Tariff classification of solid-state drives
- 600013483 HMRC
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
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
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
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…
- 600009413 HMRC
The product is a Solid State Drive (SSD) that is compatible with PC's and laptops. The SSD is a solid-state storage device that is used to store data using flash memory. It is made from a wafer silicon and derived from quartzite, sand and then purified and fused together. The NVMe SDD's are…
- 600009220 HMRC
The product is a Solid State Drive (SSD) that is compatible with PC's and laptops. The SSD is a solid-state storage device that is used to store data using flash memory. It is made from a wafer silicon and derived from quartzite, sand and then purified and fused together. The SATA SDD's are…
13 rulings in total for this code
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.
- Tariff change
UK Trade Tariff: measure changes on 103 commodity codes
Trade Tariff changes 2026-09-21 · Source: trade-tariff.service.gov.uk
- Tariff change
Update to VATZ Coverage – 8 September 2026
Trade Tariff news 8315 · Source: trade-tariff.service.gov.uk
- Import and export controls
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
- Tariff change
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
-
Sanctions · Applies from: CELEX 32026R0506 · Source: eur-lex.europa.eu
The UK Global Tariff divides subheading 8523.51 into 2 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, subheading 8523.51 covers 2 tariff lines and the duty is duty-free.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of solid-state storage (flash drives, memory cards) into the UK came to £646m between September 2025 and August 2026 (up 53% on the year before); Taiwan supplied 31%, followed by China.
In 2024, countries exported solid-state storage (flash drives, memory cards) worth US$51bn (+48.2% year on year).
The largest exporter was South Korea (US$11bn), followed by Taiwan.
Products classified here
Questions and answers
What is the HS code for solid-state non-volatile storage devices?
Solid-state non-volatile storage devices fall under HS subheading 8523.51, part of heading 8523, in section XVI of the Harmonized System.
What is the import duty on solid-state non-volatile storage devices in the UK?
Under the UK Global Tariff, imports under 8523.51 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 solid-state non-volatile storage devices in the EU?
Under the EU Combined Nomenclature, imports under 8523.51 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 solid-state non-volatile storage devices?
South Korea, with US$11bn in 2024 (20.7% of world exports).
Which countries can export solid-state storage (flash drives, memory cards) 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 solid-state storage (flash drives, memory cards)?
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 solid-state storage (flash drives, memory cards) from?
In the 12 months to August 2026, the largest suppliers were Taiwan (31%), China (17%) and Malaysia (12%), out of total imports of £646m.
Typical products
Everyday names, not part of the legal text.