8523.52
Chapter 85Electrical machinery; electronics
Heading 8523Discs, 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
Subheading 852352- - “Smart cards”
Across 12 destination markets covered, HS 8523.52 import primary tariff is lowest in United States(0%) and highest in Thailand(60%), with 8 jurisdictions at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 9%
- Consumption tax
- —
rebate on export
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 8523.52.00 | "Smart cards" | Free | 第二栏税率:35% | — |
INIndia | 85235210 | SIM Cards | Free | IGST:18 社会福利附加税:0 综合税负:18 | — |
IDIndonesia | 85235200 | - - �Smart cards� | 0.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8523520000 | - - “Smart cards†| 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8523.52.00 | - - "Smart cards" | 0% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 85235200 | ?Smart cards? | 60.00 | — | |
VNVietnam | 85235200 | - - “Smart cards” | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 852352010 | - Proximity cards and tags | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8523521000 | Cards incorporating an electronic integrated circuit and parts thereof | 0 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 85235200 | "Smart cards" | Free | 0% ChAFTA | |
BRBrazil | 85235210 | Cartões e etiquetas de acionamento por aproximação | 10.8% | 工业产品税 (IPI):6.5% | — |
MXMexico | 85235201 | Tarjetas provistas de un circuito integrado electrónico (“tarjetas inteligentes” (“smart cards”)). | Ex. | 一般进口税 (IGI):Ex. 一般出口税 (IGE):Ex. | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.