8486.40
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 848640Machines and apparatus specified in Note 11(c) to this Chapter
Across 12 destination markets covered, HS 8486.40 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 6 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 | 8486.40.00 | Machines and apparatus specified in note 11(C) to this chapter | Free | 第二栏税率:35% | — |
INIndia | 84864000 | Machines and apparatus specified in Note 11(c) to this Chapter | 7.5 | IGST:18 社会福利附加税:0.75 综合税负:27.735 | — |
IDIndonesia | 84864010 | - - Focused ion beam milling machines to produce or repair masks and reticles for patterns on semiconductor devices | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8486401000 | - - Focused ion beam milling machines to produce or repair masks and reticles for patterns on semiconductor devices | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8486.40.10 | - - Focused ion beam milling machines to produce or repair masks and reticles for patterns on semiconductor devices | 0% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 84864010 | Focused ion beam milling machines to produce or repair masks and reticles for patterns on semiconductor devices | 30.00 | — | |
VNVietnam | 84864010 | - - Focused ion beam milling machines to produce or repair masks and reticles for patterns on semiconductor devices | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 848640000 | Machines and apparatus specified in Note 11 (C) to this Chapter | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8486401010 | Pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates | 0 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 84864010 | Machines and apparatus, as follows: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);optical and other microscopes;drawing or marking-out instruments;die attach apparatus, tape automated bonders, and wire bonders for the assembly of semiconductors;encapsulation equipment for the assembly of semiconductors;for bending, folding and straightening semiconductor leads;soldering, brazing or welding machines, of a kind described in 8515, for working metal, incorporating a computer control;industrial robots, being automated machines for transport, handling and storage of semiconductor wafers, wafer cassettes or wafer boxes;ij. injection or compression moulds for rubber or plastics for the manufacture of semiconductor devices | Free | 0% ChAFTA | |
BRBrazil | 84864000 | Máquinas e aparelhos especificados na Nota 11 C) do presente Capítulo | 12.6% | 工业产品税 (IPI):0.0% | — |
MXMexico | 84864001 | Máquinas y aparatos descritos en la Nota 9 C) de este Capítulo. | — | — |
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.