8486.20
章 84机械器具
品目 8486半导体、集成电路或平板显示器制造用机器及装置；零件、附件
子目 848620半导体器件或集成电路制造设备
在覆盖的 12 个目的国中，HS 8486.20 的进口主税率美国最低（0%）、泰国最高（30%），其中 6 国为零关税。中国出口退税率 13%。 中国原产经 FTA，5 个目的国可享优惠税率（需持对应原产地证）。
中国视角 · 出口信息
- 出口退税率
- 13%
- 出口税率
- 0%
- 国内增值税
- 13%
- 消费税
- —
核心利好 · 出口后退回
应税特殊品类
数据来源：GACC 海关总署 / 国家税务总局查看中国完整详情 →
落地 12 国 · 进口关税对比
12/12 有数据| 国家 | HS 编码 | 描述 | 主要税率 | 其他税费 | 中国原产 FTA |
|---|---|---|---|---|---|
US美国 | 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% | 无优惠 |
IN印度 | 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 | 无优惠 |
ID印度尼西亚 | 84862010 | Peralatan pembuatan film | — | 无优惠 | |
MY马来西亚 | 8486201100 | - - - Chemical vapour deposition apparatus for semiconductor production | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PH菲律宾 | 8486.20.11 | - - - Chemical vapour deposition apparatus for semiconductor production | 0% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | 无优惠 |
TH泰国 | 84862011 | Chemical vapour deposition apparatus for semiconductor production | 30.00 | 无优惠 | |
VN越南 | 84862011 | - - - Chemical vapour deposition apparatus for semiconductor production | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JP日本 | 848620000 | Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits | Free | WTO 税率:(Free) | 0% RCEP |
KR韩国 | 8486201000 | Spin dryers by centrifugal process | 0 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AU澳大利亚 | 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 | |
BR巴西 | 84862000 | Máquinas e aparelhos para fabricação de dispositivos semicondutores ou de circuitos integrados eletrônicos | 12.6% | 工业产品税 (IPI):0.0% | 无优惠 |
MX墨西哥 | 84862002 | Aparatos de implantación iónica para dopar material semiconductor. | — | 无优惠 |
说明：主要税率为 MFN 最惠国税率。「中国原产 FTA」列 = 中国出口该商品、持对应原产地证（Form E / Form D 等）可享的协定优惠税率，取可解析的最优档；"无优惠"表示该国与中国无适用 FTA 或该编码暂无优惠数据。增值税、消费税等独立征收，完整落地成本请用关税计算器。