UK Global Tariff · commodity code · HS 8523.52

8523 52 00 00

8523 52 00 00: Smart cards: Discs, tapes, solid-state non-volatile storage devices: semiconductor media, 'smart cards'

Smart cards

✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026

  1. 8523 Discs, tapes, solid-state non-volatile storage devices, 'smart cards' and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of chapter 37
  2. Semiconductor media
  3. 8523 52 00 00 'smart cards'

What you pay

Importing into UK

Customs duty Free standard rate 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 →

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
    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

Footnotes

TN200 The export of these items may be controlled under the Export Control Order 2008 as amended…
TN206 The following regulations impose trade restrictions on interception and monitoring goods, …
TN207 The Democratic People’s Republic of Korea (Sanctions) (EU Exit) Regulations 2019 impose tr…
TN208 The Syria (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain good…
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…

UK: imports by month · HS 8523.52

last 12 months£172.9m+13.8% · previous 12 months
Average import price£70.56 per kg
Jan 2024: £10.9mFeb 2024: £13mMar 2024: £9.3mApr 2024: £14.8mMay 2024: £14mJun 2024: £14.7mJul 2024: £12.7mAug 2024: £12.9mSept 2024: £12.9mOct 2024: £13.9mNov 2024: £15.7mDec 2024: £12mJan 2025: £10.3mFeb 2025: £10.7mMar 2025: £12.6mApr 2025: £12.1mMay 2025: £11.6mJun 2025: £12.7mJul 2025: £14.4mAug 2025: £13mSept 2025: £15.5mOct 2025: £20.2mNov 2025: £15.3mDec 2025: £12mJan 2026: £20.6mFeb 2026: £12mMar 2026: £12.5mApr 2026: £13.3mMay 2026: £12.4mJun 2026: £13.6mJul 2026: £12.9mAug 2026: £12.5m 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
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

8523.52 Discs, tapes, solid-state non-volatile storage devices: semiconductor media, ‘Smart cards’

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.

  • N361009 U.S. CBP 5 May 2026 · 8523.52.00.10

    The tariff classification of unfinished “smart cards” from Thailand

  • N303172 U.S. CBP 20 March 2019 · 8523.52.00

    The tariff classification of “smart cards” from China

  • N277894 U.S. CBP 24 August 2016 · 8523.52.00.90

    The tariff classification of a tablet personal computer enclosure, docking station, a Radio-Frequency Identification (RFID) Fob, and a kiosk from China.

Legal notes

Notes

Chapter notes: Chapter 85 →

Commodity code 8523 52 00 00 is a line of the UK Global Tariff under HS subheading 8523.52 (discs, tapes, solid-state non-volatile storage devices).

The third-country duty is free, and quantities are declared in p/st.

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 smart cards (HS 8523.52) into the UK came to £172.9m between September 2025 and August 2026 (up 14% on the year before); China supplied 53%, followed by Andorra.

For the same subheading, the EU duty is free, the Türkiye duty is 3.7%, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 5.4%–10.8%, the Argentina duty is 0%–5.4%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan 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 20%.

The UK imported goods of subheading 8523.52 worth US$195m in 2024; the largest supplier was China.

Questions and answers

What is the UK import duty for commodity code 8523 52 00 00?

The third-country duty in the UK Global Tariff is free; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 8523 52 00 00?

174 countries have a preferential rate on this line, 174 of them at 0%, under DCTS Comprehensive, European Union and DCTS Enhanced and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.

Do anti-dumping or other extra duties apply to 8523 52 00 00?

Additional duty of 35% on goods from Belarus and Russia. These are charged on top of the customs duty.

Where does the UK import these goods from?

For subheading 8523.52 as a whole, the largest supplier in 2024 was China (US$55m), followed by France.

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Typical products

Everyday names, not part of the legal text.