Customs Import Tariff of Taiwan · CCC code · HS 8542.32

8542.32.00.23

8542.32.00.23: Dynamic random access memory integrated circuits (DRAM)

Memory chips

✓ Can be used in a customs declaration Data: Customs Import Tariff of Taiwan, in force from 24 April 2025 · checked on 24 October 2026

What you pay

Importing into Taiwan

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

8542.32 Electronic integrated circuits, electronic integrated circuits, memories

Taiwan lines: 8542.32

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.

  • N312133 U.S. CBP 11 June 2020 · 8542.32.00.71

    The tariff classification of IC memory modules from China

Legal notes

Notes

Chapter notes: Chapter 85 →

Code history

Since 2017; before, these goods were classified under 8422.90, 8431.20, 8443.91, 8450.90, 8466.10, 8466.20, 8466.91, 8466.92, 8466.93, 8466.94, 8476.90, 8504.90, 8518.90, 8522.90, 8529.10, 8529.90, 8530.90, 8535.10, 8535.21, 8535.29, 8535.30, 8535.40, 8535.90, 8536.10, 8536.20, 8536.30, 8536.41, 8536.49, 8536.50, 8536.61, 8536.69, 8536.70, 8536.90, 8537.10, 8537.20, 8538.10, 8538.90, 8548.90, 9025.90, 9027.90, 9030.90, 9032.10, 9032.20, 9032.89, 9032.90, 9033.00, 9305.10, 9305.20, 9305.99, 9306.21, 9306.29, 9306.30, 9306.90.

CCC code 8542.32.00.23 is a line of the Customs Import Tariff of Taiwan under HS subheading 8542.32 (electronic integrated circuits, electronic integrated circuits, memories).

The column 1 rate is free, and quantities are declared in PCE.

For the same subheading, the UK duty is free, the EU duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 7.2%, the Argentina duty is free, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 10%.

Taiwan imported goods of subheading 8542.32 worth US$34bn in 2024; the largest supplier was South Korea.

Questions and answers

What is the Taiwan import duty for CCC code 8542.32.00.23?

The column 1 rate in the Customs Import Tariff of Taiwan is free; the supplementary unit is PCE. 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 Taiwan import these goods from?

For subheading 8542.32 as a whole, the largest supplier in 2024 was South Korea (US$17bn), followed by China.

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Typical products

Everyday names, not part of the legal text.