WCO classification path
- Chapter85Electrical machinery; electronics
- Heading8523Discs, 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
- Subheading852351Solid-state non-volatile storage devices
- National8523512030赴境外加工并返回境内的已录制的固态非易失性存储器件
8523512030
"Recorded solid-state non-volatile memory devices (flash memory) processed abroad and returned to China"
HS code 8523512030 (Chapter 85 "Electrical machinery; electronics"; Heading 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"; Subheading 852351 "Solid-state non-volatile storage devices") under the China tariff schedule classifies "赴境外加工并返回境内的已录制的固态非易失性存储器件". China customs apply MFN rate of 0%, General rate 14%. Statutory unit of measure: 个/千克.
Tariff Schedule
| Classification | Rate |
|---|---|
最惠国税率 (MFN) MFN rate | 0% |
普通税率 General rate | 14% |
增值税率 VAT | 9% |
出口税率 Export duty | 0% |
出口退税率 Export rebate | 9%/13% |
Global Benchmark
→ China export · Full 13-country compareHS-6 prefix 8523.51 across other jurisdictions