HS Code Detail
854232 Chapter 85 · Electronics Integrated circuits / microchips
Six-digit subheading in Electronics, chapter 85 of the Harmonized System, priced here for 6 destination markets.
Anatomy of 854232
You will declare against a longer local code that begins 854232: ten digits in the United States and the United Kingdom, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what a rate can differ on, though on this subheading all 6 destinations below charge the same, 0%.
What this code covers
Import duty by country
MFN duty rate · 6 countries| Country | Duty | VAT |
|---|---|---|
| 🇦🇺Australia | 0% | 10% |
| 🇨🇦Canada | 0% | 5% |
| 🇩🇪Germany | 0% | 19% |
| 🇵🇹Portugal | 0% | 23% |
| 🇬🇧United Kingdom | 0% | 20% |
| 🇺🇸United States | 0% | 0% |
Rates shown are MFN (Most Favoured Nation), the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.
What that costs: 854232 into Portugal
An illustrative consignment of 854232 invoiced at EUR 2,000.00, priced in EUR because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | EUR 2,000.00 |
| International freight | EUR 120.00 |
| Cargo insurance | EUR 30.00 |
| Value the duty is charged on, CIF basis | EUR 2,150.00 |
| Duty at 0% | EUR 0.00 |
| Portugal tax at 23%, charged on the value plus the duty | EUR 494.50 |
| Total, before commercial charges | EUR 2,644.50 |
And if the consignment were small
Portugal relieves nothing: the relief was abolished, so the duty above is charged whatever the consignment is worth. A smaller shipment pays less because the value is lower, not because a threshold spared it.
Selling rather than buying? EUR 2,644.50 is what your buyer in Portugal pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to Portugal sets out who collects it and what your invoice has to say.
An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 854232 on your own numbers in the duty calculator.
How these rates were verified
Rates last verified 7 September 2026Every figure in the table above was read from the official tariff database of the market that charges it, on the date shown. Nothing here is copied from another aggregator.
- 🇺🇸US
- HTS General for 854232 US, read on 2026-09-07 from https://hts.usitc.gov/search?query=8542.32 and again on 2026-09-07 from https://hts.usitc.gov/reststop/exportList?from=85&to=86&format=CSV&styles=false. Both returned 0%. The United States International Trade Commission is the only body that publishes this schedule. The second reading was taken in a different format to check the reading, not to corroborate the schedule, because there is no second schedule to corroborate it against. Retrieved text: 8542.32.00 Free
- 🇬🇧GB
- Third country duty for 854232 GB, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/commodities/8542321100 and again on 2026-09-07 from https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020. Both returned 0%. The two publications are independent of each other and they agree. Retrieved text: 8542321100 0.00 %; 8542321900 0.00 %; 8542323100 0.00 %; 8542323900 0.00 %; 8542324500 0.00 %; 8542325500 0.00 %; 8542326100 0.00 %; 8542326900 0.00 %; 8542327500 0.00 %; 8542329000 0.00 %
- 🇨🇦CA
- MFN for 854232 CA, read on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/html/00/ch85-eng.html and again on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/menu-eng.html. Both returned 0%. The Canada Border Services Agency is the only body that publishes this schedule. The Department of Justice publishes the Act and refers readers to the Agency for the schedule itself, so both readings are the Agency's, taken from two different products. Retrieved text: 8542.32.00 Free
- 🇦🇺AU
- MFN for 854232 AU, read on 2026-09-07 from https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xvi/chapter-85 and again on 2026-09-07 from https://www.legislation.gov.au/C2004A04997/latest/text. Both returned 0%. The two publications are independent of each other and they agree. Retrieved text: 8542.32.00 Free
- 🇩🇪DE 🇵🇹PT
- One reading covers DE and PT, which are priced from the same schedule: Third country duty (EU, via NI Online Tariff) for 854232 DE, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/xi/commodities/8542321100 and again on 2026-09-07 from https://trade.ec.europa.eu/access-to-markets/en/results?product=854232&origin=CN&destination=DE. Both returned 0%. The two publications are independent of each other and they agree. Retrieved text: 8542321100 0.00 %; 8542321900 0.00 %; 8542323100 0.00 %; 8542323900 0.00 %; 8542324500 0.00 %; 8542325500 0.00 %; 8542326100 0.00 %; 8542326900 0.00 %; 8542327500 0.00 %; 8542329000 0.00 %
Re-check first: The United States line covers memories, one of the functional categories this subheading group is split into. Processors and controllers are 8542.31 and amplifiers are 8542.33, so establish what the chip does before relying on this figure.
What falls under 854232
- Electronic integrated circuits that are memories
- DRAM, NAND and NOR flash, SRAM and EEPROM devices presented as circuits
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
847330: RAM modules for computers
A memory chip is an integrated circuit of 8542.32, but a DIMM assembled onto a printed circuit board for use in a computer is a part of an automatic data processing machine. Mounting onto the board is the step that changes the code, and importers of both forms need to track which they are buying.
852351: Flash storage devices
A NAND die is an integrated circuit until it is combined with a controller and an interface to become a usable storage device. At that point it is a semiconductor storage device of heading 8523, so the same silicon has two codes at two stages of assembly.
Classification & cost note
Semiconductors are duty free in the markets that signed the Information Technology Agreement, so the classification question here is rarely about the rate and almost always about statistics, export control and origin. Export control is the part that catches people: advanced memory and logic devices sit on control lists in several jurisdictions, and the licensing question is asked of the exporter rather than the importer, which means it is frequently discovered late. Origin is the second issue, because semiconductor origin is generally determined by where the wafer is diffused rather than where the device is packaged or tested, and that rule sends the origin of a great many chips somewhere other than the address on the shipping documents. Trade remedy measures and country specific restrictions in this sector attach to origin so determined, not to the last country of shipment.
Typical products: DRAM chips in tape and reel · NAND flash dies and packaged memory · EEPROM and NOR flash components · Memory circuits supplied for board assembly
What the notes to section XVI say
Chapter 85 sits in section XVI, machinery and mechanical appliances; electrical equipment; parts thereof, sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles, where a section note governs every chapter in the section and applies before the heading notes below; the 6 reaching chapter 85 name no heading this site holds a code under, and they are quoted whole on the chapter 85 page, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/16 on 2026-09-08.
What the nomenclature says about heading 8542
854232 is a subheading of 8542, electronic integrated circuits , and it is the only code this site holds under that heading.
One numbered note to chapter 85 takes heading 8542 as its own subject, and it is quoted below in full, as published.
Note 12 to chapter 85
For the purpose of heading 8541 and 8542:
(a)
(i) “Semiconductor devices” are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field or semiconductor based transducers.
Semiconductor devices may also include assembly of plural elements, whether or not equipped with active and passive device ancillary functions.
“Semiconductor-based transducers” are, for the purposes of this definition, semiconductor-based sensors, semiconductor-based actuators, semiconductor-based resonators and semiconductor-based oscillators, which are types of discrete semiconductor-based devices, which perform an intrinsic function, which are able to convert any kind of physical or chemical phenomena or an action into an electrical signal or an electrical signal into any type of physical phenomenon or an action.
All the elements in semiconductor-based transducers are indivisibly combined, and may also include necessary materials indivisibly attached, that enable their construction or function.
The following expressions mean :
(1) “Semiconductor-based” means built or manufactured on a semiconductor substrate or made of semiconductor materials, manufactured by semiconductor technology, in which the semiconductor substrate or material plays a critical and unreplaceable role of transducer function and performance, and the operation of which is based on semiconductor properties including physical, electrical, chemical and optical properties
(2) “Physical or chemical phenomena” relate to phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc.
(3) “Semiconductor-based sensor” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical quantities and converting these into electric signals caused by resulting variations in electric properties or displacement of a mechanical structure.
(4) “Semiconductor-based actuator” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electric signals into physical movement.
(5) Semiconductor-based resonator” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input
(6) “Semiconductor-based oscillator” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures.
(ii) “Light-emitting diodes (LED)” are semiconductor devices based on semiconductor materials which convert electrical energy into visible, infra-red or ultra-violet rays, whether or not electrically connected among each other and whether or not combined with protective diodes. Light-emitting diodes (LED) of heading 8541 do not incorporate elements for the purposes of providing power supply or power control;
b. 'Electronic integrated circuits' are:
(1) monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc.) are created in the mass (essentially) and on the surface of a semiconductor or compound semiconductor material (for example doped silicon, gallium arsenide, silicon germanium, lndium phosphide) and are inseparably associated;
(2) hybrid integrated circuits in which passive elements (resistors, capacitors, inductances, etc), obtained by thin-or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, by interconnections or inter connecting cables, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components;
(3) multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates, with or without leadframes, but with no other active or passive circuit elements.
(4) multi-component integrated circuits (MCOs): a combination of one or more monolithic, hybrid, or multichip integrated circuits with at least one of the following components: silicon-based sensors, actuators, oscillators, resonators or combinations thereof, or components performing the functions of articles classifiable under heading 8532, 8533, 8541, or inductors classifiable under heading 8504, formed to all intents and purposes indivisibly into a single body like an integrated circuit, as a component of a kind used for assembly onto a printed circuit board (PCB) or other carrier, through the connecting of pins, leads, balls, lands, bumps, or pads.
For the purpose of this definition:
(1) 'Components' may be discrete, manufactured independently then assembled onto the rest of the MCO, or integrated into other components.
(2) 'Silicon based' means built on a silicon substrate, or made of silicon materials, or manufactured onto integrated circuit die.
(3)
(a) 'Silicon based sensors' consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical phenomena and transducing these into electric signals, caused by resulting variations in electric properties or displacement of a mechanical structure. 'Physical or chemical phenomena relates to phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc.
(b) 'Silicon based actuators” consist of microelectronic and mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electrical signals into physical movement.
(c) 'Silicon based resonators' are components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input.
(d) 'Silicon based oscillators' are active components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures.
For the classification of the articles defined in this note, heading 8541 and 8542 shall take precedence over any other heading in the nomenclature, except in the case of heading 8523, which might cover them by reference to, in particular, their function.
3 further notes to chapter 85 name heading 8542 from elsewhere in their own text, usually to send goods into it or away from it, and the sentences that name it are quoted below.
Note 2 to chapter 85, which is about something else
Headings 8501 to 8504 do not apply to goods described in heading 8511, 8512, 8540, 8541 or 8542.
Note 8 to chapter 85, which is about something else
Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading 8542.
Note 11 to chapter 85, which is about something else
They also contain discrete active elements, discrete passive elements, or articles of heading 8536 or 8542 for the purposes of providing power supply or power control.
Read from the notes to chapter 85 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/85, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/8542, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 85 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.
Questions about 854232
Is a memory module the same code as a memory chip?
No. A bare chip is an integrated circuit under 8542.32. Once mounted on a printed circuit board as a module for a computer it becomes a part of an ADP machine under 8473.30, so the assembly step changes the classification.
Where does a semiconductor originate for customs purposes?
Generally where the wafer is diffused, rather than where the device is packaged or tested. That rule frequently puts the origin in a different country from the one shipping the goods, which matters wherever measures attach to origin.
Related codes in Chapter 85
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