To emulate smart cards, we need to send card data (for example, PAN, CVV2, ...) through the NFC module. According to Apple's documentation, CoreNFC only allows the NFC to read Near Field Communication (NFC) tags of types 1 through 5, which contain NFC Data Exchange Format (NDEF) data.
So it seems that at the moment there is no answer.
Your application can read tags to provide users with more information about their physical environment and real-world objects. For example, your application may provide users with information about products that they find in a store or exhibits that they visit in a museum.
Using Core NFC, you can read Near Field Communication (NFC) tags of types 1 through 5, which contain NFC Data Exchange Format (NDEF) data. To read the tag, your application creates an NFC NDEF reading session and provides a delegate. The completed reader survey checks the NFC tags and calls the delegate when it finds tags containing NDEF messages, passing messages to the delegate. A delegate can read messages and handle conditions that could lead to a session failure.
Apple CoreNFC Documentation