Subheading · Chapter 85 · Heading 8523

8523.80

8523.80: Discs, tapes, solid-state non-volatile storage devices: other

Other recording media

Official description Other

8523.80 is the HS subheading for other recording media, under heading 8523 in chapter 85.

What you pay

Importing into UK

Customs duty Free standard rate · across 2 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 80 00 00 Other
  2. 8523 80 10 00 Unrecorded Free
  3. 8523 80 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
    • 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
    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£140.7m+19.4% · previous 12 months
Average import price£16.28 per kg
Jan 2024: £10.3mFeb 2024: £11.3mMar 2024: £11.3mApr 2024: £13.5mMay 2024: £9.3mJun 2024: £10.2mJul 2024: £8.2mAug 2024: £8.9mSept 2024: £9.4mOct 2024: £9.9mNov 2024: £11.2mDec 2024: £8.5mJan 2025: £9.9mFeb 2025: £8.2mMar 2025: £11.7mApr 2025: £9.5mMay 2025: £9.7mJun 2025: £10.1mJul 2025: £10.5mAug 2025: £9.4mSept 2025: £12.1mOct 2025: £11.3mNov 2025: £12.4mDec 2025: £11.5mJan 2026: £10.4mFeb 2026: £11.6mMar 2026: £11.1mApr 2026: £13.4mMay 2026: £11.6mJun 2026: £11.5mJul 2026: £13mAug 2026: £10.7m 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
Germany £33.3m 23.6% +11.2%
Czechia £29.8m 21.2% +32.6%
United States £18.8m 13.4% +8.7%
China £10.9m 7.7% +8.6%
Netherlands £8.5m 6.1% +38.3%
Poland £7.1m 5% +21.8%
France £6.4m 4.5% +51.8%
Taiwan £3.8m 2.7% +141.6%

Same subheading in other tariffs

World trade in 2024

8523.80 · US$2bn

Trade value (US$) no reported trade < US$27kUS$27k+US$2m+US$32m+> US$145m

Exports: 174
  1. Germany: US$235m
  2. United States: US$192m
  3. Czechia: US$157m
  4. Netherlands: US$145m
  5. China: US$145m
  6. Singapore: US$143m
  7. France: US$139m
  8. Canada: US$106m
  9. United Kingdom: US$97m
  10. Japan: US$68m
  11. Thailand: US$40m
  12. Taiwan: US$40m
  13. Poland: US$39m
  14. Italy: US$36m
  15. Spain: US$34m
  16. South Africa: US$33m
  17. Austria: US$32m
  18. Malaysia: US$31m
  19. Mexico: US$27m
  20. Hong Kong SAR China: US$27m
  21. India: US$26m
  22. Finland: US$16m
  23. Australia: US$14m
  24. Switzerland: US$13m
  25. South Korea: US$13m
  26. Israel: US$12m
  27. Estonia: US$11m
  28. Belgium: US$9m
  29. Denmark: US$9m
  30. Sweden: US$8m
  31. Ireland: US$7m
  32. Portugal: US$7m
  33. Greece: US$6m
  34. United Arab Emirates: US$6m
  35. Norway: US$5m
  36. Kenya: US$4m
  37. Croatia: US$4m
  38. Slovenia: US$4m
  39. Lithuania: US$3m
  40. Hungary: US$3m
  41. Romania: US$2m
  42. Ukraine: US$2m
  43. Türkiye: US$2m
  44. Indonesia: US$2m
  45. Malta: US$2m
  46. Vietnam: US$2m
  47. Bulgaria: US$2m
  48. Slovakia: US$2m
  49. Argentina: US$1m
  50. Russia: US$1m
  51. Latvia: US$1m
  52. Tunisia: US$1m
  53. Philippines: US$1m
  54. New Zealand: US$889k
  55. Sri Lanka: US$627k
  56. Egypt: US$590k
  57. Luxembourg: US$576k
  58. Brazil: US$507k
  59. Chile: US$336k
  60. Iceland: US$182k

Top exporters

RankCountryValueShare
1 Germany US$235m 11.9%
2 United States US$192m 9.7%
3 Czechia US$157m 7.9%
4 Netherlands US$145m 7.4%
5 China US$145m 7.4%
6 Singapore US$143m 7.3%
7 France US$139m 7%
8 Canada US$106m 5.4%
9 United Kingdom US$97m 4.9%
10 Japan US$68m 3.4%

Top importers

RankCountryValueShare
1 United States US$272m 13.8%
2 United Kingdom US$171m 8.7%
3 India US$171m 8.7%
4 Germany US$142m 7.2%
5 France US$109m 5.5%
6 Indonesia US$74m 3.8%
7 Netherlands US$72m 3.6%
8 Canada US$62m 3.1%
9 Thailand US$60m 3%
10 Spain US$51m 2.6%

Binding rulings for similar goods 1

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.

  • 600016265 HMRC 15 October 2026 – 14 October 2029 · 8523 80 90 00

    A collection of 7-inch 45RPM gramophone records of vinyl, containing pre-recorded soul music, produced in the 1960s and 1970s. For use with record players, phonographic equipment and/or turntables and DJ decks to allow playback of recorded music. The records bear printed labels, of various colours…

The UK Global Tariff divides subheading 8523.80 into 2 tariff lines; the duty is duty-free.

In the EU Combined Nomenclature, subheading 8523.80 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 other recording media into the UK came to £140.7m between September 2025 and August 2026 (up 19% on the year before); Germany supplied 24%, followed by Czechia.

In 2024, countries exported other recording media worth US$2bn (−10.8% year on year).

The largest exporter was Germany (US$235m), followed by the United States.

Products classified here

Questions and answers

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

Discs, tapes, solid-state non-volatile storage devices: other fall under HS subheading 8523.80, 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 8523.80 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 8523.80 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…?

Germany, with US$235m in 2024 (11.9% of world exports).

Which countries can export other recording media 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 other recording media?

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 other recording media from?

In the 12 months to August 2026, the largest suppliers were Germany (24%), Czechia (21%) and United States (13%), out of total imports of £140.7m.