# Commission Implementing Regulation (EU) 2019/1776 of 9 October 2019 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, Division 5: For the purposes of heading 8523:

Extent: E+W+S+N.I.

(a) ‘solid-state non-volatile storage devices’(for example, ‘flash memory cards’or ‘flash electronic storage cards’) are storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example, ‘Flash E2PROM’) in the form of integrated circuits mounted on a printed circuit board. They may include a controller in the form of an integrated circuit and discrete passive components, such as capacitors and resistors;
(b) the term ‘smart cards’means cards which have embedded in them one or more electronic integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM)) in the form of chips. These cards may contain contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements.

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Source: https://www.legislation.gov.uk/eur/2019/1776/annex/I/chapter/85/annotations/1/annotation/5 (the official version)
Page: https://openlegislation.uk/eu-regulation-2019-1776/annex-I/chapter-85/annotations/1/annotation/5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.