Subheading · Chapter 84 · Heading 8486
8486.90: Machines and apparatus of a kind used solely or principally: parts and accessories
Parts for semiconductor manufacturing machines
Official description Parts and accessories
8486.90 is the HS subheading for parts for semiconductor manufacturing machines, under heading 8486 in chapter 84.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8486 90 00 00 Parts and accessories 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
- Iran, North Korea
- Legal act
- S.I. 2019/461, S.I. 2019/411
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 |
|---|---|---|---|
| £44m | 29.2% | +0.8% | |
| £17m | 11.3% | +6.7% | |
| £15.6m | 10.4% | -2.6% | |
| £12.8m | 8.5% | +57.6% | |
| £10.5m | 7% | +20.8% | |
| £9.4m | 6.2% | +66.9% | |
| £8.3m | 5.5% | +22.8% | |
| £7.7m | 5.1% | -30.6% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$73kUS$73k+US$4m+US$154m+> US$2.2bn
Exports: 148
- United States: US$8.7bn
- Japan: US$5.9bn
- South Korea: US$3.6bn
- Netherlands: US$3.2bn
- Malaysia: US$2.2bn
- China: US$2.1bn
- Germany: US$1.9bn
- Taiwan: US$1.9bn
- Singapore: US$1.7bn
- Austria: US$323m
- Switzerland: US$276m
- Mexico: US$241m
- Czechia: US$229m
- United Kingdom: US$207m
- Vietnam: US$154m
- France: US$134m
- Ireland: US$104m
- Italy: US$100m
- Poland: US$82m
- Belgium: US$80m
- Philippines: US$77m
- Canada: US$69m
- Thailand: US$66m
- New Zealand: US$62m
- Slovakia: US$58m
- Israel: US$48m
- Hong Kong SAR China: US$44m
- India: US$27m
- Hungary: US$21m
- Sweden: US$21m
- Finland: US$15m
- Croatia: US$12m
- Indonesia: US$9m
- Denmark: US$9m
- Bulgaria: US$9m
- Luxembourg: US$5m
- Portugal: US$4m
- Spain: US$4m
- Romania: US$4m
- Lithuania: US$3m
- Australia: US$2m
- Slovenia: US$2m
- Sri Lanka: US$2m
- Egypt: US$1m
- Latvia: US$1m
- Türkiye: US$811k
- Georgia: US$590k
- Zambia: US$568k
- Costa Rica: US$410k
- South Africa: US$399k
- Russia: US$391k
- Norway: US$378k
- Malta: US$373k
- Bahrain: US$362k
- Iceland: US$346k
- United Arab Emirates: US$336k
- Brazil: US$314k
- Chile: US$266k
- Saudi Arabia: US$244k
- Serbia: US$190k
Trade value (US$) no reported trade < US$206kUS$206k+US$3m+US$111m+> US$3.1bn
Imports: 188
- Taiwan: US$5.1bn
- China: US$4.7bn
- United States: US$4.3bn
- Singapore: US$4.2bn
- South Korea: US$4bn
- Netherlands: US$3.1bn
- Malaysia: US$2.2bn
- Japan: US$1.9bn
- Germany: US$929m
- Austria: US$542m
- Ireland: US$465m
- Hong Kong SAR China: US$420m
- France: US$217m
- Israel: US$198m
- Italy: US$181m
- United Kingdom: US$135m
- Vietnam: US$130m
- Switzerland: US$115m
- Mexico: US$111m
- Philippines: US$103m
- Spain: US$90m
- Denmark: US$86m
- Belgium: US$82m
- Thailand: US$44m
- Czechia: US$42m
- India: US$39m
- Canada: US$31m
- Luxembourg: US$28m
- Sweden: US$22m
- Russia: US$19m
- Indonesia: US$18m
- Finland: US$15m
- Slovakia: US$15m
- Malta: US$14m
- Hungary: US$13m
- Poland: US$13m
- Laos: US$11m
- Costa Rica: US$8m
- Portugal: US$7m
- United Arab Emirates: US$5m
- Morocco: US$5m
- Saudi Arabia: US$4m
- Türkiye: US$4m
- Romania: US$4m
- Brazil: US$4m
- Australia: US$3m
- El Salvador: US$3m
- Angola: US$3m
- Bulgaria: US$3m
- Croatia: US$3m
- Norway: US$2m
- Iran: US$2m
- Chile: US$997k
- Iceland: US$934k
- Greece: US$933k
- Serbia: US$802k
- New Zealand: US$802k
- Dominican Republic: US$751k
- Belarus: US$728k
- Mozambique: US$685k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$8.7bn | 25.7% | |
| 2 | US$5.9bn | 17.6% | |
| 3 | US$3.6bn | 10.5% | |
| 4 | US$3.2bn | 9.4% | |
| 5 | US$2.2bn | 6.6% | |
| 6 | US$2.1bn | 6.2% | |
| 7 | US$1.9bn | 5.7% | |
| 8 | US$1.9bn | 5.7% | |
| 9 | US$1.7bn | 5.1% | |
| 10 | US$323m | 1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$5.1bn | 15% | |
| 2 | US$4.7bn | 13.9% | |
| 3 | US$4.3bn | 12.6% | |
| 4 | US$4.2bn | 12.5% | |
| 5 | US$4bn | 12% | |
| 6 | US$3.1bn | 9.3% | |
| 7 | US$2.2bn | 6.6% | |
| 8 | US$1.9bn | 5.7% | |
| 9 | US$929m | 2.8% | |
| 10 | US$542m | 1.6% |
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.
- 1.5%median duty
- 73number of duty-free countries (MFN)
- 45%highest: Bahamas, Bermuda, Montserrat
163
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 5% | 2018 · HS 2012 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 2% | 2023 · HS 2017 | ||
| 0.5% | 0% – 5% | 2023 | |
| 12% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 0.6% | 0% – 5% | 2023 · HS 2017 | |
| 45% | 2022 | ||
| 0% | 2023 | ||
| 1% | 2023 · HS 2017 | ||
| 5% | 2022 · HS 2017 | ||
| 0.5% | 0% – 5% | 2021 · HS 2017 | |
| 5% | 2023 | ||
| 7.5% | 5% – 10% | 2023 | |
| 25% | 2023 | ||
| 10% | 2022 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2022 | ||
| 0% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 7.5% | 5% – 10% | 2023 | |
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 7.5% | 5% – 10% | 2023 · HS 2017 | |
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2019 · HS 2017 | ||
| 0% | 2022 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 7.5% | 5% – 10% | 2023 | |
| 0% | 2022 · HS 2017 | ||
| 7.5% | 5% – 10% | 2023 | |
| 12% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 7.5% | 5% – 10% | 2023 | |
| 7.5% | 5% – 10% | 2023 | |
| 5% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 7.5% | 2023 | ||
| 4.5% | 0% – 5% | 2023 | |
| 5% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0.5% | 0% – 5% | 2023 | |
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0.5% | 0% – 5% | 2021 · HS 2017 | |
| 5% | 2023 · HS 2017 | ||
| 2.5% | 0% – 5% | 2020 · HS 2017 | |
| 0% | 2023 | ||
| 7.5% | 5% – 10% | 2023 | |
| 5% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 7.5% | 5% – 10% | 2023 | |
| 7.5% | 5% – 10% | 2023 · HS 2017 | |
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 8.8% | 2.5% – 40% | 2023 | |
| 7.5% | 2023 | ||
| 3.1% | 3% – 5% | 2023 · HS 2017 | |
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 7.5% | 5% – 10% | 2023 | |
| 7.5% | 5% – 10% | 2023 | |
| 1.5% | 0% – 3% | 2023 | |
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0.5% | 0% – 5% | 2021 · HS 2017 | |
| 0% | 2023 | ||
| 20% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 0% | 2023 | ||
| 7.5% | 5% – 10% | 2023 | |
| 0% | 2023 | ||
| 7.5% | 5% – 10% | 2023 | |
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2007 | ||
| 0% | 2023 | ||
| 5% | 2020 · HS 2012 | ||
| 0% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 7.5% | 5% – 10% | 2023 | |
| 3% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 3.7% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 2.2% | 0% – 5% | 2023 · HS 2017 | |
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 5% | 2023 | ||
| 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
- 72829 Parts & accessories of heading 728.2
- End use (BEC Rev. 5)
- Capital goods · BEC 612020
- CPC 2.1 product
- 44923 Parts for the goods of subclass 44918
- ISIC Rev. 4 activity
- 2829 Manufacture of other special-purpose machinery
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 8486.90 | changed |
| 2012 | 8486.90 | changed |
| 2007 | 8486.90 | changed |
| 2002 | 8419.90, 8421.91, 8424.90, 8431.39, 8466.10, 8466.20, 8466.30, 8466.91, 8466.92, 8466.93, 8466.94, 8477.90, 8479.90, 8514.90, 8515.90, 8543.90, 9010.90, 9011.90, 9012.90, 9017.90 | changed |
| 1996 | 8419.90, 8421.91, 8424.90, 8431.39, 8466.10, 8466.20, 8466.30, 8466.91, 8466.92, 8466.93, 8466.94, 8477.90, 8479.90, 8508.90, 8514.90, 8515.90, 8543.90, 9010.90, 9011.90, 9012.90, 9017.90 | changed |
| 1992 | 8419.90, 8421.91, 8424.90, 8431.39, 8466.10, 8466.20, 8466.30, 8466.91, 8466.92, 8466.93, 8466.94, 8477.90, 8479.90, 8508.90, 8514.90, 8515.90, 8543.90, 9010.90, 9011.90, 9012.90, 9017.90 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 9
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.
- N361571 U.S. CBP
The tariff classification of a dynamic gas lock membrane device from the Netherlands
- N359267 U.S. CBP
The tariff classification of a lens manipulator module from Germany
- N358520 U.S. CBP
The tariff classification of a pre-installation kit from the Netherlands
- N350440 U.S. CBP
The tariff classification of an EUV lithography system drive laser module from Germany
- N349761 U.S. CBP
The tariff classification of a wafer polishing mounting jig from Japan
- N277379 U.S. CBP
The tariff classification of a SiC Plate from the United States
- 600015768 HMRC
Aluminium Targets for Semiconductor Manufacturing. The aluminium targets consist of a monoblock backing plate made of 0.5% copper on which an aluminium layer is applied. The aluminium targets are inserted into a sputtering system. During the production process, the aluminium is sputtered off and…
- 600014910 HMRC
Aluminium block machine to add holes. It is used in a machine for the manufacture of semiconductor wafers.
- 600012283 HMRC
A pellicle, which is a product is used in the semiconductor industry to protect the surface of the Photomask from loose particulate. The pellicle consists of an anodised aluminium frame with a submicron cellulose or fluoropolymer membrane. It is attached to the Photomask with pre-additive adhesive…
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.
-
FR Doc. 2026-16362 · 91 FR 51662 · Source: federalregister.gov
-
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
-
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
Subheading 8486.90 is a single line in the UK Global Tariff, where the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 8486.90; the duty is duty-free.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported parts for semiconductor manufacturing machines worth £150.6m (up 9% on the year before), at an average of £142.19 per kg; United States supplied 29%, followed by Germany.
World trade in parts for semiconductor manufacturing machines reached US$33.8bn in 2024, up 17% on 2023.
The United States was the largest exporter with 25.7% of the total, ahead of Japan.
Questions and answers
What is the HS code for machines and apparatus of a kind used solely or principally: parts and accessories?
Machines and apparatus of a kind used solely or principally: parts and accessories fall under HS subheading 8486.90, part of heading 8486, in section XVI of the Harmonized System.
What is the import duty on machines and apparatus of a kind used solely or… in the UK?
Under the UK Global Tariff, imports under 8486.90 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 of a kind used solely or… in the EU?
Under the EU Combined Nomenclature, imports under 8486.90 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 of a kind used solely or…?
The United States, with US$8.7bn in 2024 (25.7% of world exports).
Which countries can export parts for semiconductor manufacturing machines 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 parts for semiconductor manufacturing machines?
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 parts for semiconductor manufacturing machines from?
In the 12 months to August 2026, the largest suppliers were United States (29%), Germany (11%) and Netherlands (10%), out of total imports of £150.6m.