Subheading · Chapter 84 · Heading 8486

8486.20

8486.20: Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits

Machines for making semiconductor devices/ICs

8486.20 is the HS subheading for machines for making semiconductor devices/ICs, under heading 8486 in chapter 84.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8486 20 00 00 Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits Free

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008

Import requirements 3

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y920 Goods other than those described in the footnotes linked to the measure

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£87.3m-0.9% · previous 12 months
Average import price£180.23 per kg
Jan 2024: £2.5mFeb 2024: £8.6mMar 2024: £5.3mApr 2024: £2.4mMay 2024: £1.8mJun 2024: £4.5mJul 2024: £7.6mAug 2024: £3.4mSept 2024: £10.7mOct 2024: £5.6mNov 2024: £9.7mDec 2024: £14.4mJan 2025: £7.3mFeb 2025: £7.2mMar 2025: £4.6mApr 2025: £2.6mMay 2025: £4.2mJun 2025: £10.2mJul 2025: £5.6mAug 2025: £6mSept 2025: £3.6mOct 2025: £4.6mNov 2025: £2.5mDec 2025: £20.1mJan 2026: £3.7mFeb 2026: £6.4mMar 2026: £11.5mApr 2026: £5.5mMay 2026: £7.7mJun 2026: £6.4mJul 2026: £3.2mAug 2026: £12.2m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
United States £29.2m 33.4% +8.7%
Austria £10.9m 12.5% +646%
Japan £9.2m 10.5% -50.8%
Singapore £8.9m 10.2% +1,011.5%
Taiwan £7.5m 8.6% +404%
Germany £4.4m 5% -65.4%
China £3.3m 3.8% +19.4%
United Kingdom £3m 3.5% -18.7%

Same subheading in other tariffs

World trade in 2024

8486.20 · US$78bn

Trade value (US$) no reported trade < US$635kUS$635k+US$31m+US$2bn+> US$11bn

Exports: 84
  1. Japan: US$20bn
  2. Netherlands: US$19bn
  3. Singapore: US$11bn
  4. United States: US$10bn
  5. Malaysia: US$4bn
  6. Taiwan: US$3bn
  7. South Korea: US$3bn
  8. China: US$3bn
  9. Germany: US$2bn
  10. Austria: US$2bn
  11. United Kingdom: US$668m
  12. Switzerland: US$216m
  13. Italy: US$175m
  14. France: US$175m
  15. Mexico: US$148m
  16. Poland: US$77m
  17. Ireland: US$58m
  18. Finland: US$45m
  19. Israel: US$40m
  20. Czechia: US$33m
  21. Canada: US$31m
  22. Spain: US$25m
  23. Vietnam: US$23m
  24. Thailand: US$23m
  25. Australia: US$20m
  26. Hong Kong SAR China: US$19m
  27. Denmark: US$18m
  28. Philippines: US$16m
  29. New Zealand: US$15m
  30. India: US$11m
  31. Sweden: US$9m
  32. Belgium: US$9m
  33. Hungary: US$7m
  34. Türkiye: US$2m
  35. Portugal: US$2m
  36. Costa Rica: US$2m
  37. Tunisia: US$1m
  38. Malta: US$998k
  39. Slovakia: US$795k
  40. Russia: US$770k
  41. Slovenia: US$759k
  42. South Africa: US$635k
  43. Dominican Republic: US$572k
  44. Lithuania: US$529k
  45. Romania: US$529k
  46. Cambodia: US$416k
  47. Indonesia: US$251k
  48. Bulgaria: US$182k
  49. Greece: US$163k
  50. Kenya: US$84k
  51. Lebanon: US$74k
  52. Croatia: US$64k
  53. Estonia: US$61k
  54. Saudi Arabia: US$60k
  55. Latvia: US$58k
  56. Norway: US$45k
  57. Timor-Leste: US$43k
  58. Luxembourg: US$35k
  59. Iceland: US$31k
  60. Eswatini: US$22k

Top exporters

RankCountryValueShare
1 Japan US$20bn 25%
2 Netherlands US$19bn 24.9%
3 Singapore US$11bn 14.4%
4 United States US$10bn 12.7%
5 Malaysia US$4bn 5.7%
6 Taiwan US$3bn 3.9%
7 South Korea US$3bn 3.5%
8 China US$3bn 3.4%
9 Germany US$2bn 2.2%
10 Austria US$2bn 1.9%

Top importers

RankCountryValueShare
1 China US$34bn 42.8%
2 South Korea US$12bn 15.4%
3 Taiwan US$10bn 12.8%
4 United States US$7bn 9%
5 Singapore US$4bn 4.6%
6 Japan US$3bn 3.4%
7 Hong Kong SAR China US$2bn 2.3%
8 Ireland US$2bn 2.1%
9 Malaysia US$1bn 1.5%
10 Netherlands US$731m 0.9%

Import duty on this product around the world 163

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 0.8%median duty
  • 76number of duty-free countries (MFN)
  • 45%highest: Bahamas, Bermuda, Montserrat

163

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 0% 2023
Algeria 5% 2023
Angola 0% 2023 · HS 2017
Anguilla 20% 2021 · HS 2017
Antigua & Barbuda 17% 5% – 20% 2021 · HS 2007
Argentina 2% 2023 · HS 2017
Armenia 0% 2023
Aruba 12% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 2.5% 0% – 5% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 0% 2023
Bangladesh 1% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 0% 2021 · HS 2017
Belize 5% 2023
Benin 18% 10% – 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 6.7% 5% – 10% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 0% 2023
Brazil 14% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 18% 10% – 20% 2023
Burundi 0% 2023
Cambodia 14% 0% – 15% 2023 · HS 2017
Cameroon 15% 10% – 20% 2023
Canada 0% 2023
Cape Verde 0% 2023 · HS 2017
Central African Republic 15% 10% – 20% 2023
Chad 15% 10% – 20% 2023
Chile 6% 2023 · HS 2017
China 0% 2023
Colombia 0% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 15% 10% – 20% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0.7% 0% – 9% 2023
Côte d’Ivoire 18% 10% – 20% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 0% 2019 · HS 2017
El Salvador 0.8% 0% – 10% 2022
Equatorial Guinea 15% 10% – 20% 2023
Eswatini 0% 2023
Ethiopia 20% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 0% 2023
French Polynesia 10% 2023
Gabon 15% 10% – 20% 2023
Gambia 18% 10% – 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 18% 10% – 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 0.8% 0% – 10% 2023
Guinea 18% 10% – 20% 2023
Guinea-Bissau 18% 10% – 20% 2023
Guyana 5% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 0.8% 0% – 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 7.5% 2023
Indonesia 4.1% 0% – 5% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 0% 2023
Kenya 0% 2023
Kuwait 0% 2023
Kyrgyzstan 0% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 0% 2023
Liberia 18% 10% – 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 5% 2023
Malawi 0% 2021 · HS 2017
Malaysia 0% 2023
Maldives 20% 2023
Mali 18% 10% – 20% 2023
Mauritania 18% 10% – 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 0% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 25% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 4.7% 3% – 15% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 0% 2023
New Zealand 0.3% 0% – 5% 2023
Nicaragua 0.8% 0% – 10% 2023
Niger 18% 10% – 20% 2023
Nigeria 18% 10% – 20% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 0% 2023
Pakistan 0% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 2% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 0% 2023
Qatar 0% 2023
Russia 0% 2021 · HS 2017
Rwanda 0% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 0% 2023
Senegal 18% 10% – 20% 2023
Seychelles 0% 2023
Sierra Leone 18% 10% – 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 5% 2023 · HS 2017
South Africa 0% 2023
South Korea 0% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 5% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 10% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 0% 2023
Syria 5% 2020 · HS 2012
Tajikistan 0% 2021 · HS 2012
Tanzania 0% 2023
Thailand 0% 2023
Togo 18% 10% – 20% 2023
Tonga 3% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 3.5% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 0% 2023
Ukraine 1% 0% – 2% 2023 · HS 2017
United Arab Emirates 0% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 2% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 14% 2023 · HS 2017
Vietnam 0% 2023
Wallis & Futuna 10% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 0% 2023
Zimbabwe 0.1% 2023

Tariff data years 2017–2023; rates may have changed since. · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
72821 Machines & apparatus for the manufacture of boules & wafers, semiconductor devices/of electronic integrated circuits & flat panel displays
End use (BEC Rev. 5)
Capital goods · BEC 612020
CPC 2.1 product
44918 Machines 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
ISIC Rev. 4 activity
2829 Manufacture of other special-purpose machinery

Earlier HS editions

HSCode
20178486.20changed
20128486.20changed
20078486.20changed
20028419.89, 8421.19, 8424.89, 8456.10, 8456.91, 8462.21, 8462.29, 8464.10, 8464.20, 8464.90, 8465.99, 8477.20, 8477.30, 8477.80, 8479.89, 8514.10, 8514.20, 8514.30, 8515.80, 8543.11, 8543.89, 9010.41, 9010.42, 9010.49changed
19968419.89, 8421.19, 8424.89, 8456.10, 8456.91, 8462.21, 8462.29, 8464.10, 8464.20, 8464.90, 8465.99, 8477.20, 8477.30, 8477.80, 8479.89, 8508.80, 8514.10, 8514.20, 8514.30, 8515.80, 8543.11, 8543.89, 9010.41, 9010.42, 9010.49changed
19928419.89, 8421.19, 8424.89, 8456.10, 8456.90, 8462.21, 8462.29, 8464.10, 8464.20, 8464.90, 8465.99, 8477.20, 8477.30, 8477.80, 8479.89, 8508.80, 8514.10, 8514.20, 8514.30, 8515.80, 8543.10, 8543.80, 9010.20changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 16

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N364295 U.S. CBP 31 August 2026 · 8486.20.00.00

    The tariff classification of temperature and humidity control air supply units from Japan

  • N361144 U.S. CBP 14 May 2026 · 8486.20.00.00

    The tariff classification of an automatic dicing saw from Japan

  • N361145 U.S. CBP 14 May 2026 · 8486.20.00.00

    The tariff classification of an automatic dicing saw from Japan

  • N349446 U.S. CBP 13 June 2025 · 8486.20.00.00

    The tariff classification of an electron beam lithography tool from Germany

  • N349449 U.S. CBP 13 June 2025 · 8486.20.00.00

    The tariff classification of the e-LINE Plus 100 electron beam lithography and metrology system from Germany

  • N349451 U.S. CBP 13 June 2025 · 8486.20.00.00

    The tariff classification of a hybrid EBL-SEM electron beam lithography system from Germany

16 rulings in total for this code

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. US Import and export controls

    Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

  2. US Tariff change

    Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

  3. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/271 of 29 January 2026 amending Regulation (EU) 2023/1529 concerning restrictive measures in view of Iran’s military support to Russia’s war of aggression against Ukraine and to armed groups and entities in the Middle East and the Red Sea region

    CELEX 32026R0271 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff has one tariff line for subheading 8486.20; the duty is duty-free.

Subheading 8486.20 is a single line in the EU Combined Nomenclature, where the duty is duty-free.

174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of machines for making semiconductor devices/ICs into the UK came to £87.3m between September 2025 and August 2026 (down 1% on the year before); United States supplied 33%, followed by Austria.

In 2024, countries exported machines for making semiconductor devices/ICs worth US$78bn (+9.9% year on year).

The largest exporter was Japan (US$20bn), followed by the Netherlands.

Questions and answers

What is the HS code for machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits?

Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits fall under HS subheading 8486.20, part of heading 8486, in section XVI of the Harmonized System.

What is the import duty on machines and apparatus for the manufacture of… in the UK?

Under the UK Global Tariff, imports under 8486.20 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on machines and apparatus for the manufacture of… in the EU?

Under the EU Combined Nomenclature, imports under 8486.20 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most machines and apparatus for the manufacture of…?

Japan, with US$20bn in 2024 (25% of world exports).

Which countries can export machines for making semiconductor devices/ICs to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on machines for making semiconductor devices/ICs?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import machines for making semiconductor devices/ICs from?

In the 12 months to August 2026, the largest suppliers were United States (33%), Austria (13%) and Japan (11%), out of total imports of £87.3m.

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