How to export Data storage media from the UK to China
Match each medium to its Chinese tariff line and agree the import route before shipping. The listed lines have 0% MFN duty; VAT needs separate assessment, and only selected lines appear on the cross-border retail list. Cambridge China Bridge’s own staff in China find and check Chinese importers and distributors for UK brands.

Start with the medium and the import route
Data storage media span magnetic, optical and semiconductor media, including smart cards. Identify the medium and whether it is recorded before agreeing the Chinese tariff line with your importer. The UK export statistics below cover goods under HS 8523-8523 (8 subheadings); they measure those headings rather than your particular product.
HMRC recorded £13.5m of UK goods exports to mainland China under 8 HS6 subheadings in 2025 (2024: £12.5m, +8.5%). Exports to Hong Kong under the same codes were £25.6m. January to July 2026: £7.6m against £6.9m in the same months of 2025 (+9.4%). These are UK exports under HS 8523-8523 (8 subheadings).
The largest UK export line to mainland China was recorded DVDs, 85234910, at £2.5m in 2025. That UK export line is a useful market indicator, but your importer still needs to select the Chinese tariff line for the actual goods and confirm their entry requirements with the relevant authority.
Use the Chinese tariff line to price the shipment
Every listed Chinese tariff line has an MFN rate of 0%. Use the line matching your medium when discussing landed cost and the price your importer can offer.
Import VAT has a standard rate of 13%; the VAT Law also lists audio-visual products and electronic publications at 9%. Do not assign a VAT rate solely because a disc is recorded. Your importer’s customs adviser confirms the applicable treatment and whether consumption tax applies. Import VAT is calculated on customs value plus customs duty plus consumption tax, so zero duty does not remove the tax element of landed cost.
| Chinese tariff line | Rate |
|---|---|
| 85232110 | 0% |
| 85232120 | 0% |
| 85232911 | 0% |
| 85232919 | 0% |
| 85232921 | 0% |
| 85232922 | 0% |
| 85232923 | 0% |
| 85232928 | 0% |
| 85232929 | 0% |
| 85232990 | 0% |
| 85234100 | 0% |
| 85234910 | 0% |
| 85234920 | 0% |
| 85234990 | 0% |
| 85235110 | 0% |
| 85235120 | 0% |
| 85235210 | 0% |
| 85235290 | 0% |
| 85235910 | 0% |
| 85235920 | 0% |
| 85238011 | 0% |
| 85238019 | 0% |
| 85238021 | 0% |
| 85238029 | 0% |
| 85238091 | 0% |
| 85238099 | 0% |
Prepare the UK export declaration
For exports from England, Scotland or Wales, you need a GB EORI and the correct commodity code. Give the declarant the medium’s description, value, weight, packaging, destination, transport details, and invoice and packing list references for the online export declaration. The carrier needs the invoice and any applicable export licences or certificates. Keep the recorded or unrecorded status consistent across the product description and shipment paperwork.
Check whether your exact line fits cross-border retail
The cross-border e-commerce retail import list covers only part of this range: 85232110 unrecorded magnetic-stripe cards, 85234990 other recorded optical media, 85235110 flash memory without recorded information, 85235120 flash memory with recorded information, and 85235210 smart cards without recorded content. Match your product to one of those Chinese lines before choosing this route.
Listed goods imported through bonded 1210 or direct 9610 retail channels are supervised as personal-use articles. First-import licence, registration and filing requirements are not applied, except for goods from suspended epidemic areas or subject to emergency risk handling. Consumers must agree to a risk notice, and the goods are for personal use and may not be resold.
The overseas cross-border business bears the main responsibility for product quality and safety. It must appoint a mainland-registered company to register with customs, declare truthfully and share civil liability. Establish that arrangement before offering the media through this channel.
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Find and check the Chinese company before committing
Check that a prospective importer can identify your medium’s Chinese tariff line, explain its intended sales route and obtain a landed-cost assessment. Our own staff in China find and check Chinese importers and distributors for UK brands. If an importer has already approached you, our staff check that company before stock is sent or anything is signed. Use our export-to-China service for this work.
We check with licensed partners in China. The importer of record and, where required, the cross-border e-commerce agent remain with licensed partners in China; the brand’s own filings stay the brand’s. Agree who handles each part of the shipment before committing stock.
Frequently asked questions
What duty does China charge on UK data storage media?
The listed Chinese tariff lines have 0% MFN duty. Match the exact medium to its Chinese line; import VAT still needs separate assessment.
Is VAT 13% on recorded DVDs?
The standard import VAT rate is 13%, while audio-visual products and electronic publications appear in the 9% list. Have the importer’s adviser determine the treatment of the actual disc.
Can I sell flash memory through cross-border e-commerce?
Chinese lines 85235110 and 85235120 are on the retail import list. The channel supervises goods as personal-use articles and requires the overseas business to appoint a mainland-registered company.
What UK paperwork do I need to export these media?
For exports from England, Scotland or Wales, prepare a GB EORI, the correct commodity code and an online export declaration using shipment details and invoice and packing list references.