| 8523.40.10 | 00 | Unrecorded optical media | X | Free | | 80% |
| 8523.40.20 | | Recorded optical media: | | | | |
| 8523.40.20 | | For reproducing phenomena other than sound or image | | Free | | 86.1￠/m2 of recording surface |
| 8523.40.20 | 10 | Prepackaged software for automatic data processing machines, of a kind sold at retail | No. m2 | | | |
| 8523.40.20 | 20 | Other | No. m2 | | | |
| 8523.40.30 | 00 | For reproducing sound only | No. m2 | Free | | 86.1￠/m2 of recording surface |
| 8523.40.40 | 00 | Other: | | | | |
| 8523.40.40 | 00 | For reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format recorded discs | No. | Free | | 80% |
| 8523.40.50 | 00 | Other | No. | 2.7% | Free (A,AU,BH, CA,CL,E,IL,J,JO, MA,MX,P,SG) | 80% |
| 8523.51.00 | 00 | Semiconductor media: | | | | |
| 8523.51.00 | 00 | Solid-state non-volatile storage devices | No. | Free | | 80% |
| 8523.52.00 | 00 | "Smart cards" | No. | Free | | 35% |
| 8523.59.00 | 00 | Other | X | Free | | 35% |
| 8523.80 | | Other: | | | | |
| 8523.80.10 | 00 | Phonograph records | No. | 1.8% | Free (A,AU,BH, CA,CL,E,IL,J,JO, MA,MX,P,SG) | 30% |
| 8523.80.20 | 00 | Other | X | Free | | 80% |
