HS CODE 8523.51.00 USB Flash Drives – Solid-State Non-Volatile Storage. 1. HS CODE DESCRIPTION
Chapter: 85 – Electrical machinery and equipment
Heading: 8523 – Discs, tapes, solid-state storage devices
Full Code: 8523.51.00 – Solid-state non-volatile storage devices (flash drives, SD cards, SSDs)
2. EAC TARIFF RATES
| Tariff Component | Rate | Remarks |
| Import Duty (CET) | 0% | Common External Tariff |
| VAT | 18% | Standard rate in Uganda |
| Withholding Tax | 6% | For non-resident suppliers |
| Total Effective Rate | ≈18% | Combined estimate |
3. PRODUCT EXAMPLES
| Product Type | Specific Examples |
| USB Flash Drives | Thumb drives, pen drives (16GB-256GB) |
| SD Cards | Micro SD, SD HC, SD XC memory cards |
| SSD Drives (External) | Portable solid-state drives |
| Memory Sticks | Sony Memory Stick, proprietary formats |
| CF Cards | CompactFlash cards for cameras |
| M.2 Drives (External) | NVMe external storage |
| Encrypted USB Drives | Secure flash drives, hardware encrypted |
| OTG Flash Drives | USB On-The-Go dual drives |
4. RELATED HS CODES
| HS Code | Description | Duty Rate (EAC) |
| 8471.70.00 | Storage units for data processing machines | 0% |
| 8523.49.00 | Optical media (DVDs, CDs) | 0% |
| 8523.29.00 | Magnetic media (hard disks) | 0% |
| 8473.30.00 | Parts for data processing machines | 0% |
| 8542.32.00 | Flash memory integrated circuits | 0% |
| 8504.40.00 | External enclosures with power | 10% |
5. EAC IMPORT REQUIREMENTS
When importing USB flash drives and memory cards (HS 8523.51.00) into EAC countries, the following requirements apply:
- Valid import declaration (Single Customs Document)
- Commercial invoice and packing list
- Bill of Lading or Airway Bill
- Certificate of Origin (if claiming preferential rates)
- Pre-shipment inspection certificate (if required)
- Standards compliance certificate (KEBS/UNS/TBS)
- Import permit (if applicable)
- Tax Identification Number (TIN) of importer
6. EAC MEMBER STATES
| Country | Capital | Customs Authority |
| Burundi | Gitega | OBR (Office Burundais des Recettes) |
| DR Congo | Kinshasa | DGDA (Direction Générale des Douanes) |
| Kenya | Nairobi | KRA (Kenya Revenue Authority) |
| Rwanda | Kigali | RRA (Rwanda Revenue Authority) |
| South Sudan | Juba | NRA (National Revenue Authority) |
| Somalia | Mogadishu | SRA (Somalia Revenue Authority) |
| Tanzania | Dodoma | TRA (Tanzania Revenue Authority) |
| Uganda | Kampala | URA (Uganda Revenue Authority) |
7. KEY NOTES
• Duty-free (0%) for solid-state storage devices
• Capacity and speed specifications affect valuation
• Encrypted drives may require import permits for security
• Counterfeit flash drives with incorrect capacity are common
• Pre-loaded content or software affects classification
• Promotional USB drives with logos still fall under this code
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Document prepared for EAC Trade Reference
For the most current tariff rates, consult official customs authorities