Subheading · Chapter 85 · Heading 8523
8523.52: Discs, tapes, solid-state non-volatile storage devices: semiconductor media, ‘Smart cards’
Smart cards
Official description ‘Smart cards’
8523.52 is the HS subheading for smart cards, under heading 8523 in chapter 85.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8523 52 00 00 'smart cards' 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, S.I. 2019/411, 2020 No. 1665, S.I. 2019/855
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 |
|---|---|---|---|
 China | £91.2m | 52.8% | +54.6% |
 Andorra | £11m | 6.4% | +26.6% |
 Singapore | £10.5m | 6.1% | +292.1% |
 France | £9.3m | 5.4% | -55.3% |
 United States | £7.2m | 4.1% | -26.5% |
 Germany | £5.3m | 3.1% | +23.3% |
 Ireland | £5m | 2.9% | +4.4% |
 Taiwan | £4.7m | 2.7% | -3.8% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$176.2kUS$176.2k+US$10.9m+US$99.5m+> US$287m
Exports: 189
- China: US$2.1bn
- Mexico: US$394.7m
- France: US$381m
- Germany: US$330m
- United States: US$314.6m
- Malaysia: US$287m
- Thailand: US$219.1m
- Taiwan: US$193.4m
- Hong Kong SAR China: US$187.2m
- Singapore: US$177m
- Poland: US$168.8m
- Spain: US$161m
- Romania: US$151.9m
- United Arab Emirates: US$149.7m
- India: US$137.8m
- Austria: US$109.2m
- Italy: US$101.9m
- Netherlands: US$99.5m
- South Korea: US$95.7m
- Czechia: US$88.5m
- Brazil: US$73.6m
- Colombia: US$69.2m
- Japan: US$67.6m
- Finland: US$57.3m
- Tunisia: US$51.9m
- Ireland: US$47.7m
- United Kingdom: US$44.4m
- Indonesia: US$43.8m
- Sweden: US$43.7m
- Switzerland: US$41.2m
- Greece: US$36.3m
- Andorra: US$36.1m
- Malta: US$31.9m
- Cyprus: US$27.2m
- Slovakia: US$25.8m
- Vietnam: US$23.3m
- Canada: US$20.2m
- Australia: US$19.8m
- Belgium: US$18.9m
- Israel: US$18.5m
- Hungary: US$18.3m
- Türkiye: US$15.2m
- Ukraine: US$12.6m
- Costa Rica: US$11.1m
- Portugal: US$10.9m
- South Africa: US$9.8m
- Serbia: US$9.6m
- Norway: US$8.6m
- Russia: US$8.6m
- Egypt: US$7.8m
- Denmark: US$7.6m
- Slovenia: US$7.3m
- Honduras: US$6.2m
- Argentina: US$5.8m
- Morocco: US$5.4m
- Lithuania: US$5m
- Latvia: US$4.2m
- Bulgaria: US$4.2m
- Bosnia & Herzegovina: US$4.2m
- Philippines: US$3.8m
Trade value (US$) no reported trade < US$5.2mUS$5.2m+US$26.7m+US$87m+> US$208.1m
Imports: 214
- United States: US$875.9m
- Germany: US$455.6m
- France: US$279.6m
- Hong Kong SAR China: US$269.9m
- Türkiye: US$262.5m
- Mexico: US$245.5m
- China: US$208.1m
- United Kingdom: US$194.9m
- Vietnam: US$188.7m
- Spain: US$159.9m
- Japan: US$151.6m
- Bangladesh: US$140.3m
- Italy: US$130.5m
- Netherlands: US$126.7m
- Poland: US$115.6m
- Uzbekistan: US$114.1m
- South Africa: US$108.6m
- Singapore: US$107.5m
- Canada: US$101.5m
- India: US$95.9m
- Austria: US$92.6m
- Australia: US$87m
- South Korea: US$84.7m
- Belgium: US$77.3m
- Czechia: US$77m
- Romania: US$69.3m
- Indonesia: US$65.2m
- United Arab Emirates: US$64.8m
- Slovakia: US$64.4m
- Switzerland: US$60.7m
- Taiwan: US$59.2m
- Pakistan: US$58.5m
- Malaysia: US$54.5m
- Saudi Arabia: US$52.1m
- Brazil: US$51.5m
- Chile: US$50.6m
- Sweden: US$46.9m
- Argentina: US$44.4m
- Greece: US$41.4m
- Hungary: US$40.4m
- Morocco: US$38.2m
- Philippines: US$37.8m
- Peru: US$37.6m
- Denmark: US$35.3m
- Portugal: US$34.9m
- Colombia: US$34.5m
- Ireland: US$33.7m
- Egypt: US$33.2m
- Russia: US$30.7m
- Tunisia: US$30.6m
- Israel: US$30.2m
- Thailand: US$27.2m
- Iraq: US$26.7m
- Finland: US$26.7m
- Algeria: US$26.2m
- Azerbaijan: US$26.2m
- Ukraine: US$25.8m
- Kazakhstan: US$25m
- Guatemala: US$23.4m
- Norway: US$22.4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$2.1bn | 30.5% |
| 2 |  Mexico | US$394.7m | 5.8% |
| 3 | France | US$381m | 5.6% |
| 4 | Germany | US$330m | 4.8% |
| 5 | United States | US$314.6m | 4.6% |
| 6 |  Malaysia | US$287m | 4.2% |
| 7 |  Thailand | US$219.1m | 3.2% |
| 8 | Taiwan | US$193.4m | 2.8% |
| 9 |  Hong Kong SAR China | US$187.2m | 2.7% |
| 10 | Singapore | US$177m | 2.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$875.9m | 12.8% |
| 2 | Germany | US$455.6m | 6.7% |
| 3 | France | US$279.6m | 4.1% |
| 4 | Hong Kong SAR China | US$269.9m | 4% |
| 5 |  Türkiye | US$262.5m | 3.8% |
| 6 | Mexico | US$245.5m | 3.6% |
| 7 | China | US$208.1m | 3% |
| 8 | United Kingdom | US$194.9m | 2.9% |
| 9 |  Vietnam | US$188.7m | 2.8% |
| 10 |  Spain | US$159.9m | 2.3% |
Binding rulings for similar goods 3
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
The tariff classification of unfinished “smart cards” from Thailand
- N303172 U.S. CBP
The tariff classification of “smart cards” from China
- N277894 U.S. CBP
The tariff classification of a tablet personal computer enclosure, docking station, a Radio-Frequency Identification (RFID) Fob, and a kiosk from China.
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.
-
Sanctions · Applies from: CELEX 32026R1846 · Source: eur-lex.europa.eu
- Sanctions · Applies from:
CELEX 32026R1848 · Source: eur-lex.europa.eu
- Sanctions · Applies from:
CELEX 32026R0506 · Source: eur-lex.europa.eu
Subheading 8523.52 is a single line in the UK Global Tariff, where the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 8523.52; 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 smart cards worth £172.9m (up 14% on the year before), at an average of £70.56 per kg; China supplied 53%, followed by Andorra.
World trade in smart cards reached US$6.8bn in 2024, down 1.5% on 2023.
China was the largest exporter with 30.5% of the total, ahead of Mexico.
Products classified here
Questions and answers
What is the HS code for discs, tapes, solid-state non-volatile storage devices: semiconductor media, ‘Smart cards’?
Discs, tapes, solid-state non-volatile storage devices: semiconductor media, ‘Smart cards’ fall under HS subheading 8523.52, 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 8523.52 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 8523.52 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…?
China, with US$2.1bn in 2024 (30.5% of world exports).
Which countries can export smart 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 smart 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 smart cards from?
In the 12 months to August 2026, the largest suppliers were China (53%), Andorra (6%) and Singapore (6%), out of total imports of £172.9m.
Typical products
Everyday names, not part of the legal text.