8486.20
Chapter 84Machinery and mechanical appliances
Heading 8486Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in note 11(c) to this chapter; parts and accessories
Subheading 848620Machines and apparatus for the manufacture of semi-conductor devices or of electronic integrated circuits
Across 12 destination markets covered, HS 8486.20 import primary tariff is lowest in United States(0%) and highest in Thailand(30%), with 6 jurisdictions at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 5 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- —
rebate on export
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 8486.20.00.00 | Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits | Free | 第二栏税率:35% | — |
INIndia | 84862000 | Machines and apparatus for the manufacture of semi-conductor devices or of electronic integrated circuits | 7.5 | IGST:18 社会福利附加税:0.75 综合税负:27.735 | — |
IDIndonesia | 84862010 | Peralatan pembuatan film | — | — | |
MYMalaysia | 8486201100 | - - - Chemical vapour deposition apparatus for semiconductor production | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8486.20.11 | - - - Chemical vapour deposition apparatus for semiconductor production | 0% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 84862011 | Chemical vapour deposition apparatus for semiconductor production | 30.00 | — | |
VNVietnam | 84862011 | - - - Chemical vapour deposition apparatus for semiconductor production | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 848620000 | Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8486201000 | Spin dryers by centrifugal process | 0 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 84862010 | Machines and apparatus, as follows:appliances (including spraying appliances) for wet-etching, developing, stripping or cleaning semiconductor wafers;physical deposition apparatus (including apparatus for deposition by sputtering) on semiconductor wafers;chemical vapour deposition apparatus;machine-tools for working material by removal of material, by the processes specified in 8456 (including laser or other light or photon beam, ionic-beam or electron beam processes);epitaxial deposition machines;industrial or laboratory electric furnaces or ovens;spinners for coating photographic emulsions on semiconductor wafers;for dry-etching patterns on semiconductor materials;ij. ion implanters for doping semiconductor materials;apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials;sawing machines for sawing wafers into chips;dicing machines for scribing or scoring semiconductor wafers | Free | 0% ChAFTA | |
BRBrazil | 84862000 | Máquinas e aparelhos para fabricação de dispositivos semicondutores ou de circuitos integrados eletrônicos | 12.6% | 工业产品税 (IPI):0.0% | — |
MXMexico | 84862002 | Aparatos de implantación iónica para dopar material semiconductor. | — | — |
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.