8460.40
Chapter 84Machinery and mechanical appliances
Heading 8460Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461
Subheading 846040- Honing or lapping machines
Across 13 destination markets covered, HS 8460.40 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(30%), with 5 jurisdictions at zero duty. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
No Chinese tariff data for this HS prefix yet — China schedule integration in progress. Import data for 12 destinations shown below.
Destination markets · import tariffs
13/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 8460.40.40 | Numerically controlled | 4.4% | 第二栏税率:30% | — |
INIndia | 84604011 | Vertical, single spindle | 7.5 | IGST:18 社会福利附加税:0.75 综合税负:27.735 | — |
IDIndonesia | 84604000 | - Honing or lapping machines | 5.00 | 增值税 (PPN):12.00 进口所得税 PPh 22（持 API）:2.50 进口所得税 PPh 22（无 API）:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8460400000 | - Honing or lapping machines | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8460.40.00 | - Honing or lapping machines | 0% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 84604000 | Honing or lapping machines | 30.00 | — | |
VNVietnam | 84604000 | - Honing or lapping machines | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 846040000 | Honing or lapping machines | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8460401000 | Honing machines | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 84604010 | Power operated | Free | 0% ChAFTA | |
GBUnited Kingdom | 8460401000 | Numerically controlled | 0.00 % | 增值税 (VAT):20.00 % | — |
BRBrazil | 84604011 | Brunidoras para cilindros de diâmetro inferior ou igual a 312 mm | 12.6% | 工业产品税 (IPI):0.0% | — |
MXMexico | 84604001 | Bruñidoras para cilindros, lapeadoras, excepto lo comprendido en la fracción 8460.40.02. | — | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.