Product classification

HS code for Flash memory: 8542.32

Electronic integrated circuits, memories.

Classification of flash memory under HS 8542.32

Flash memory is classified under HS code 8542.32, which specifically covers electronic integrated circuits designed as memories. This classification is determined by the physical and functional nature of the product as a semiconductor device. According to the General Rules of Interpretation (GRI) 1 and 6, the product is identified by its primary function as a non-volatile computer storage chip that can be electrically erased and reprogrammed. Unlike volatile memory, flash memory retains data without a continuous power supply, making it a critical component in modern electronics. The classification under 8542 is strictly reserved for the integrated circuit itself—the packaged chip or die—rather than the finished storage peripheral. This distinction is vital for customs compliance, as the duty rates and regulatory requirements for components often differ significantly from those of finished consumer electronics. The technical architecture, whether NAND or NOR, does not change the primary heading but may influence specific national tariff subheadings.

Covers
  • NAND flash memory chips
  • NOR flash memory chips
  • EEPROM integrated circuits
  • Multi-chip packages (MCPs) containing only memory
  • Memory dies and wafers
Also under 8542.32
  • Samsung DDR5 DRAM
  • SK Hynix HBM
  • Micron NAND Flash
  • Kioxia UFS
  • Western Digital SSD
  • Infineon NOR Flash
  • Cypress SRAM

Codes often confused with 8542.32

Common mistake. The most frequent misclassification occurs with HS code 8523.51, which covers solid-state non-volatile storage devices. This includes finished products like USB flash drives, SD cards, and Solid State Drives (SSDs). While these devices contain flash memory, they are considered functional units with additional components like controllers and connectors. HS code 8542.32 is exclusively for the semiconductor component itself. Another error is 8542.31, which is for processors and controllers; flash memory lacks the logic processing capabilities required for this heading.

8523.51Semiconductor media; solid-state non-volatile storage devices, whether or not recorded, excluding products of Chapter 378542.31Electronic integrated circuits; processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits

Top exporters and importers of HS 854232 (the code used for flash memory), 2025

In 2025, the largest exporter of HS 854232 (the code used for flash memory) in UN Comtrade data was South Korea, with 29% of world exports; the largest importer in UN Comtrade data was China, with 36% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Figures cover everything classified under HS 854232, not only flash memory.

Top exporters 2025 · share of world exports

  1. 1 South Korea $94.6B
  2. 2 China $92.9B
  3. 3 Hong Kong $53.4B

World total: $329.6B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 China $113.6B
  2. 2 Taiwan* ~$59.3B
  3. 3 Hong Kong $49.0B

World total: $312.7B Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. UN Comtrade records Taiwan as "Other Asia, not elsewhere specified". Saudi Arabia's exports under that code are left out: they are far too large to be trade with Taiwan, so mostly undisclosed partners. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

Brazil NCM codes for flash memory

Brazil splits HS 8542.32 into 5 NCM codes. Pick the one that matches your product:

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.

Questions about flash memory

What is the HS code for Flash memory?

The HS code for Flash memory is 854232 (Electronic integrated circuits; memories). The HS code for flash memory as an integrated circuit component is 8542.32.

How do I classify Flash memory for customs?

Flash memory is classified under HS code 854232 — Electronic integrated circuits; memories. This is a 6-digit subheading level code.

How does it differ from an SSD classification?

An SSD is a finished storage device classified under 8523.51, whereas flash memory is the individual integrated circuit component classified under 8542.32.

Which countries are the top exporters of flash memory (HS 854232)?

In 2025, the top exporters of HS 854232 (the code used for flash memory) in UN Comtrade data were South Korea ($94.6B, 29% of world exports), China ($92.9B) and Hong Kong ($53.4B). World exports came to about $329.6B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Which countries are the top importers of flash memory (HS 854232)?

In 2025, the top importers of HS 854232 (the code used for flash memory) in UN Comtrade data were China ($113.6B, 36% of world imports), Taiwan (about $59.3B) and Hong Kong ($49.0B). World imports came to about $312.7B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Is the HS code for Flash memory the same in all countries?

The base HS code 854232 for Flash memory is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.

What is the NCM code for flash memory in Brazil?

Brazil splits HS 854232 into 5 NCM codes, so the right one for flash memory depends on the product's details: 8542.32.10 (Unmounted memory ICs), 8542.32.21 (SMD SRAM 25 ns max, (E)EPROM, PROM, ROM, flash), 8542.32.29 (Other SMD memory ICs), 8542.32.91 (Non-SMD SRAM 25 ns max, (E)EPROM, PROM, ROM, flash), 8542.32.99 (Other non-SMD memory ICs).