8486.40
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 848640本章注释十一(c)所列机器及装置
在覆盖的 12 个目的国中，HS 8486.40 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，6 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 | 8486.40.00 | Machines and apparatus specified in note 11(C) to this chapter | Free | 第二栏税率:35% | 无优惠 |
IN印度 | 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 | 无优惠 |
ID印度尼西亚 | 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 |
MY马来西亚 | 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 |
PH菲律宾 | 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% | 无优惠 |
TH泰国 | 84864010 | Focused ion beam milling machines to produce or repair masks and reticles for patterns on semiconductor devices | 30.00 | 无优惠 | |
VN越南 | 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 |
JP日本 | 848640000 | Machines and apparatus specified in Note 11 (C) to this Chapter | Free | WTO 税率:(Free) | 0% RCEP |
KR韩国 | 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 |
AU澳大利亚 | 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 | |
BR巴西 | 84864000 | Máquinas e aparelhos especificados na Nota 11 C) do presente Capítulo | 12.6% | 工业产品税 (IPI):0.0% | 无优惠 |
MX墨西哥 | 84864001 | Máquinas y aparatos descritos en la Nota 9 C) de este Capítulo. | — | 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。