Key facts
- HS subheading
- 8542.32
- Duty (MFN)
- 0%
- National lines
- 10
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Summary
The European Union tariff splits HS 8542.32 (electronic integrated circuits: Memories) into 10 national lines: 8542 32 11 00 (multi-component integrated circuits (MCOs)), 8542 32 19 00 (other), 8542 32 31 00 (with a storage capacity not exceeding 512 Mbits), 8542 32 39 00 (with a storage capacity exceeding 512 Mbits) and 6 others. The general (MFN) duty is 0% on all 10 lines.
European Union lines under 8542.32
The European Union tariff splits HS 8542.32 (electronic integrated circuits: Memories) into 10 national lines: 8542 32 11 00 (multi-component integrated circuits (MCOs)), 8542 32 19 00 (other), 8542 32 31 00 (with a storage capacity not exceeding 512 Mbits), 8542 32 39 00 (with a storage capacity exceeding 512 Mbits) and 6 others.
The general (MFN) duty is 0% on all 10 lines.
- 8542 32 11 00Multi-component integrated circuits (MCOs)Duty: 0%
- 8542 32 19 00OtherDuty: 0%
- 8542 32 31 00With a storage capacity not exceeding 512 MbitsDuty: 0%
- 8542 32 39 00With a storage capacity exceeding 512 MbitsDuty: 0%
- 8542 32 45 00Static random-access memories (S-RAMs), including cache random-access memories (cache-RAMs)Duty: 0%
- 8542 32 55 00UV erasable, programmable, read only memories (EPROMs)Duty: 0%
- 8542 32 61 00With a storage capacity not exceeding 512 MbitsDuty: 0%
- 8542 32 69 00With a storage capacity exceeding 512 MbitsDuty: 0%
- 8542 32 75 00OtherDuty: 0%
- 8542 32 90 00Other memoriesDuty: 0%
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under 8542.32 are live on border.bot for the United States (9 lines, also used by 1 other country).
- United States9 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 8542.32?
The European Union tariff splits HS 8542.32 (electronic integrated circuits: Memories) into 10 national lines: 8542 32 11 00 (multi-component integrated circuits (MCOs)), 8542 32 19 00 (other), 8542 32 31 00 (with a storage capacity not exceeding 512 Mbits), 8542 32 39 00 (with a storage capacity exceeding 512 Mbits) and 6 others.
What is the duty on HS 8542.32 in the European Union?
The general (MFN) duty is 0% on all 10 lines.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.