HS 852352 'Smart cards'

Quick Answer: Smart cards imported under HS 852352 enter the UK at 0.00%, the EU at 0.00%, and the US at a duty-free rate under the Most Favored Nation (MFN) tariff. This Harmonized System (HS) code specifically covers "Smart cards" which are electronic cards containing an embedded integrated circuit (chip) capable of storing and processing data. These include memory cards and microprocessors, often used for secure identification, payment, or access control. Importers should note that while the MFN rates are favorable in these key markets, specific trade agreements or preferential programs could offer further duty reductions. CustomTariffs aggregates this data, highlighting the generally duty-free entry for these sophisticated electronic components.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8523520000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8523520000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
8523520010 — — ["No."]
85235200 Free — —
8523520090 — — ["No."]

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

How to Classify This HS Code?

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What products does HS 852352 cover?

This subheading covers "smart cards." According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, smart cards are defined as cards, in credit-card size, incorporating an integrated circuit (microchip) for storing and processing data. These integrated circuits can be of various types, including microprocessors, memory chips, or a combination thereof. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system align with this definition, specifically including cards with embedded microchips for secure data storage and transaction processing, such as those used for payment, identification, or access control.

What falls outside HS 852352?

The following products are excluded from HS 852352: magnetic stripe cards (which are typically classified under HS 852380), cards without integrated circuits, and cards where the integrated circuit is solely for the purpose of data transmission rather than storage and processing. For instance, blank plastic cards without any electronic components, or cards with simple electronic components not constituting a true integrated circuit for data processing, would not be classified here. Similarly, USB flash drives or memory cards, despite containing integrated circuits, fall under different subheadings within HS 8523.

What are common classification mistakes for HS 852352?

A common error is misclassifying cards that have integrated circuits but are primarily designed for other functions, such as simple RFID tags or basic electronic key fobs. General Interpretative Rule 1 (GIR 1) of the Harmonized System, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial. Importers may also incorrectly classify cards with multiple functionalities if the primary function is not data storage and processing via an integrated circuit, leading to misapplication of duty rates.

How should importers classify products under HS 852352?

The correct procedure for classifying products under HS 852352 involves a thorough examination of the product's physical characteristics and intended function. Importers and customs brokers must verify that the card incorporates an integrated circuit (microchip) designed for storing and processing data. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and reviewing the Explanatory Notes for Heading 8523 is essential. If uncertainty remains, seeking a binding ruling from the customs authority is recommended.

How is the duty calculated for products under HS 852352?

A shipment of 1,000 units of "Contactless Payment Smart Cards" declared at a customs value of $5,000 USD would attract a US duty of $175.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value: 3.5% × $5,000 USD = $175.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8523.52.0000.

Which trade agreements reduce duties for HS 852352?

Several free trade agreements may reduce the applicable duty rate for HS 852352, including the United States-Mexico-Canada Agreement (USMCA) and the European Union's Generalized Scheme of Preferences (GSP). Under USMCA, originating smart cards from Canada or Mexico may enter duty-free. For GSP beneficiaries, preferential rates can be as low as "Free." To claim these preferences, a self-certified origin statement for USMCA or a EUR.1 movement certificate for certain EU preferences may be required, depending on the specific agreement and jurisdiction.

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Which HS Codes Are Related?

HS 852351 HS 852341 HS 852321 HS 852329 HS 852380 HS 854231

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the import duty rates for HS code 852352, covering 'Smart cards'?

The import duty rates for HS code 852352 can vary significantly depending on the country of origin and applicable trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 0.00%. However, preferential rates under trade agreements may also apply. It is crucial to consult the specific tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule, the EU TARIC database, or the UK Trade Tariff, for the most accurate and up-to-date duty information. Always verify the origin of the goods to determine eligibility for preferential treatment.

What specific criteria define a 'smart card' for HS classification under 852352?

For classification under HS code 852352, a 'smart card' is generally understood to be a plastic card, typically of credit-card size, embedded with an integrated circuit (microchip). This microchip allows for data storage, processing, and secure transactions. The key distinguishing feature is the presence and functionality of the integrated circuit, which enables the card to perform specific functions beyond simple data storage, such as authentication, payment processing, or access control. Cards without an embedded, functional integrated circuit would likely be classified elsewhere, for example, as printed cards or cards of plastic (Chapter 39).

What documentation is typically required when importing smart cards under HS code 852352?

When importing smart cards under HS code 852352, standard customs documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country's regulations and the specific use of the smart cards, further documentation may be necessary. This could include a certificate of origin to claim preferential duty rates, technical specifications of the smart cards (detailing the integrated circuit and its functions), and potentially specific declarations related to data security or privacy if the cards are used for sensitive applications. Importers should consult with their customs broker and the importing country's customs authority for a comprehensive list.

How is the import duty for smart cards calculated, and can you provide an example?

The calculation of import duty for smart cards under HS code 852352 depends on the specific duty rate applied. If the duty is an ad valorem rate (a percentage of the value), the calculation is straightforward. For instance, if a country applies a 3.5% ad valorem duty rate on smart cards and the declared customs value of a shipment is $10,000 USD, the duty would be calculated as: 3.5% of $10,000 = $350 USD. If the duty is a specific rate (e.g., per unit), the calculation would be rate × quantity. It is essential to identify the correct duty rate (MFN, preferential, or specific) applicable to the shipment based on its origin and any relevant trade agreements.

Which major trade agreements might offer preferential duty rates for smart cards classified under HS 852352?

Several major trade agreements can provide preferential duty rates for smart cards (HS 852352). For example, goods originating from countries that are part of the European Union's trade agreements may benefit from reduced or zero duties when imported into the EU. Similarly, under the USMCA (United States-Mexico-Canada Agreement), qualifying goods originating from Canada or Mexico may have preferential access to the U.S. market. Other agreements, such as those between the UK and various trading partners, or the Generalized System of Preferences (GSP) offered by some developed countries to developing nations, could also impact duty rates. Importers must verify the rules of origin for each specific trade agreement to confirm eligibility for preferential treatment.