Subheading · Chapter 84 · Heading 8486
8486.40: Machines and apparatus specified in note 11(C) to this chapter
Machines per note 11(C) of chapter 84
8486.40 is the HS subheading for machines per note 11(C) of chapter 84, under heading 8486 in chapter 84.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8486 40 00 00 Machines and apparatus specified in note 11(c) to this chapter 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 South Korea | £13.9m | 30.3% | +3.5% |
 Malaysia | £9.8m | 21.5% | +2,325.2% |
 China | £8.3m | 18% | -23.2% |
 United States | £5.3m | 11.5% | +64.8% |
 Germany | £3.9m | 8.5% | +169.7% |
 Singapore | £1.5m | 3.2% | +100.2% |
| United Kingdom | £669k | 1.5% | +750.3% |
 Slovakia | £652k | 1.4% | +97.2% |
Same subheading in other tariffs
EU Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 2 tariff lines USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 1 tariff line 
Brazil 20% Third-country duty 1 tariff line 
Argentina 12.6% Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 15 tariff lines 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 3 tariff lines 
GCC Free Third-country duty 6 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 10% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$1mUS$1m+US$37m+US$677m+> US$1bn
Exports: 71
- Singapore: US$3bn
- Japan: US$2bn
- China: US$1bn
- South Korea: US$1bn
- United States: US$833m
- Malaysia: US$734m
- Germany: US$677m
- Vietnam: US$339m
- Taiwan: US$317m
- Sweden: US$203m
- Austria: US$152m
- Netherlands: US$142m
- Thailand: US$96m
- Hong Kong SAR China: US$68m
- Switzerland: US$66m
- Slovakia: US$45m
- France: US$39m
- Italy: US$37m
- Israel: US$37m
- Poland: US$18m
- Bulgaria: US$17m
- Finland: US$17m
- United Kingdom: US$14m
- Philippines: US$9m
- Mexico: US$7m
- Romania: US$4m
- Ireland: US$3m
- Spain: US$2m
- Canada: US$2m
- Czechia: US$2m
- Belgium: US$2m
- Costa Rica: US$1m
- Slovenia: US$1m
- Hungary: US$1m
- India: US$1m
- Denmark: US$790k
- Türkiye: US$564k
- Australia: US$461k
- Estonia: US$460k
- Brazil: US$422k
- Ukraine: US$382k
- Lithuania: US$355k
- Malta: US$236k
- Belize: US$216k
- Benin: US$162k
- Indonesia: US$121k
- Latvia: US$112k
- Cambodia: US$85k
- Sri Lanka: US$81k
- Kenya: US$74k
- Dominican Republic: US$57k
- South Africa: US$41k
- Honduras: US$36k
- Portugal: US$14k
- Guatemala: US$13k
- Laos: US$10k
- Serbia: US$9k
- Tunisia: US$6k
- El Salvador: US$4k
- Luxembourg: US$3k
Trade value (US$) no reported trade < US$256kUS$256k+US$8m+US$104m+> US$956m
Imports: 134
- China: US$4bn
- South Korea: US$2bn
- United States: US$1bn
- Singapore: US$956m
- Taiwan: US$883m
- Malaysia: US$521m
- Japan: US$421m
- Hong Kong SAR China: US$375m
- India: US$298m
- Germany: US$151m
- Vietnam: US$128m
- Israel: US$127m
- Netherlands: US$104m
- Ireland: US$104m
- Mexico: US$88m
- France: US$84m
- Philippines: US$84m
- Thailand: US$61m
- Austria: US$58m
- United Kingdom: US$45m
- Indonesia: US$40m
- Luxembourg: US$37m
- Italy: US$32m
- Laos: US$31m
- Hungary: US$21m
- Russia: US$18m
- Türkiye: US$15m
- United Arab Emirates: US$12m
- Brazil: US$11m
- Poland: US$10m
- Morocco: US$8m
- Costa Rica: US$8m
- Switzerland: US$8m
- Algeria: US$6m
- Saudi Arabia: US$6m
- Finland: US$5m
- Canada: US$5m
- Belgium: US$5m
- Cambodia: US$4m
- Malta: US$4m
- Uzbekistan: US$4m
- Greece: US$4m
- Iraq: US$4m
- Czechia: US$3m
- Nigeria: US$3m
- Denmark: US$3m
- Lithuania: US$3m
- Portugal: US$2m
- Spain: US$2m
- Bulgaria: US$2m
- Norway: US$2m
- Oman: US$2m
- Sweden: US$2m
- Australia: US$1m
- Argentina: US$1m
- Slovakia: US$1m
- Bangladesh: US$1m
- Iran: US$987k
- Romania: US$805k
- Slovenia: US$760k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Singapore | US$3bn | 26.8% |
| 2 | Japan | US$2bn | 17.2% |
| 3 | China | US$1bn | 11.5% |
| 4 | South Korea | US$1bn | 10.6% |
| 5 | United States | US$833m | 7.3% |
| 6 | Malaysia | US$734m | 6.4% |
| 7 | Germany | US$677m | 5.9% |
| 8 |  Vietnam | US$339m | 3% |
| 9 | Taiwan | US$317m | 2.8% |
| 10 |  Sweden | US$203m | 1.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$4bn | 32.9% |
| 2 | South Korea | US$2bn | 14.3% |
| 3 | United States | US$1bn | 10.8% |
| 4 | Singapore | US$956m | 8.3% |
| 5 | Taiwan | US$883m | 7.7% |
| 6 | Malaysia | US$521m | 4.5% |
| 7 | Japan | US$421m | 3.7% |
| 8 |  Hong Kong SAR China | US$375m | 3.3% |
| 9 |  India | US$298m | 2.6% |
| 10 | Germany | US$151m | 1.3% |
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.
- 2%median duty
- 79number of duty-free countries (MFN)
- 45%highest: Bahamas, Bermuda, Montserrat
163
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 5% | 2018 · HS 2012 | |
 Albania | 0% | 2023 | |
 Algeria | 5% | 2023 | |
 Angola | 0% | 2023 · HS 2017 | |
 Anguilla | 20% | 2021 · HS 2017 | |
 Antigua & Barbuda | 5% | 2021 · HS 2007 | |
| Argentina | 2% | 2023 · HS 2017 | |
 Armenia | 2.5% | 0% – 10% | 2023 |
 Aruba | 12% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 0% | 2023 · HS 2017 | |
 Bahamas | 45% | 2022 | |
 Bahrain | 0% | 2023 | |
 Bangladesh | 5% | 2023 · HS 2017 | |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 2.5% | 0% – 10% | 2021 · HS 2017 |
 Belize | 5% | 2023 | |
 Benin | 10% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 5% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 14% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 10% | 2023 | |
 Burundi | 0% | 2023 | |
 Cambodia | 15% | 2023 · HS 2017 | |
 Cameroon | 10% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 0% | 2023 · HS 2017 | |
 Central African Republic | 10% | 2023 | |
 Chad | 10% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 0% | 2023 | |
 Colombia | 0% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 10% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 0% | 2023 | |
 Côte d’Ivoire | 10% | 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% | 2022 | |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 20% | 2021 · HS 2017 | |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 0% | 2023 | |
 French Polynesia | 10% | 2023 | |
 Gabon | 10% | 2023 | |
 Gambia | 10% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 10% | 2023 | |
 Gibraltar | 12% | 2023 · HS 2017 | |
 Grenada | 5% | 2023 · HS 2012 | |
 Guatemala | 0% | 2023 | |
 Guinea | 10% | 2023 | |
 Guinea-Bissau | 10% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 0% | 2023 | |
| Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 7.5% | 2023 | |
 Indonesia | 3.8% | 0% – 5% | 2023 |
 Iran | 5% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 2.5% | 0% – 10% | 2023 |
 Kenya | 0% | 2023 | |
 Kuwait | 0% | 2023 | |
 Kyrgyzstan | 2.5% | 0% – 10% | 2021 · HS 2017 |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 10% | 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 | 10% | 2023 | |
 Mauritania | 10% | 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) | 3% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 0% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 0% | 2023 | |
 Niger | 10% | 2023 | |
| Nigeria | 10% | 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 | 2.5% | 0% – 10% | 2021 · HS 2017 |
 Rwanda | 0% | 2023 | |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
 Saudi Arabia | 0% | 2023 | |
 Senegal | 10% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 10% | 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 | 10% | 2023 | |
 Tonga | 3% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 0% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 0% | 2023 | |
 Ukraine | 0% | 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
- 72822 Machines & apparatus solely/principally of a kind used for the manufacture/repair of masks & reticles, assembling semiconductor devices/electronic integrated circuits & lifting, handling, loading & unloading of boules, wafers, semiconductor
- 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
| HS | Code | |
|---|---|---|
| 2017 | 8486.40 | changed |
| 2012 | 8486.40 | changed |
| 2007 | 8486.40 | changed |
| 2002 | 8428.39, 8428.90, 8456.99, 8465.99, 8477.10, 8477.40, 8477.59, 8479.89, 8480.71, 8515.19, 8515.21, 8515.29, 8515.80, 8543.89, 9011.10, 9011.20, 9012.10, 9017.20 | changed |
| 1996 | 8428.39, 8428.90, 8456.99, 8465.99, 8477.10, 8477.40, 8477.59, 8479.89, 8480.71, 8515.19, 8515.21, 8515.29, 8515.80, 8543.89, 9011.10, 9011.20, 9012.10, 9017.20 | changed |
| 1992 | 8428.39, 8428.90, 8456.90, 8465.99, 8477.10, 8477.40, 8477.59, 8479.89, 8480.71, 8515.19, 8515.21, 8515.29, 8515.80, 8543.80, 9011.10, 9011.20, 9012.10, 9017.20 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 6
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.
- N365188 U.S. CBP
The tariff classification of a solar panel assembly line from China
- N363562 U.S. CBP
The tariff classification of a semiconductor photolithography wafer stage module from the Netherlands
- N342524 U.S. CBP
The tariff classification of dispensing machines from Taiwan
- N336802 U.S. CBP
The tariff classification of a wafer handling module from the Netherlands
- N282620 U.S. CBP
The tariff classification of valves for semiconductor manufacturing from Switzerland.
- N275956 U.S. CBP
The tariff classification of Wafer Loaders from Japan
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.
- Import and export controls
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
- Tariff change
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
- Sanctions · Applies from:
CELEX 32026R0271 · Source: eur-lex.europa.eu
The UK Global Tariff has one tariff line for subheading 8486.40; the duty is duty-free.
Subheading 8486.40 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 per note 11(C) of chapter 84 into the UK came to £45.8m between September 2025 and August 2026 (up 40% on the year before); South Korea supplied 30%, followed by Malaysia.
In 2024, countries exported machines per note 11(C) of chapter 84 worth US$11bn (+12.9% year on year).
The largest exporter was Singapore (US$3bn), followed by Japan.
Questions and answers
What is the HS code for machines and apparatus specified in note 11(C) to this chapter?
Machines and apparatus specified in note 11(C) to this chapter fall under HS subheading 8486.40, part of heading 8486, in section XVI of the Harmonized System.
What is the import duty on machines and apparatus specified in note 11 in the UK?
Under the UK Global Tariff, imports under 8486.40 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 specified in note 11 in the EU?
Under the EU Combined Nomenclature, imports under 8486.40 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 specified in note 11?
Singapore, with US$3bn in 2024 (26.8% of world exports).
Which countries can export machines per note 11(C) of chapter 84 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 per note 11(C) of chapter 84?
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 per note 11(C) of chapter 84 from?
In the 12 months to August 2026, the largest suppliers were South Korea (30%), Malaysia (22%) and China (18%), out of total imports of £45.8m.