HS 848620 Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits

Quick Answer: Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits imported under HS 848620 enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate, though the US also has a 35% rate. This code specifically covers equipment used in the intricate processes of creating microchips and integrated circuits, such as wafer fabrication, photolithography, etching, and assembly machinery. Importers and customs brokers should note the significant duty rate disparity in the US, requiring careful consideration of specific product subheadings and potential trade agreements. CustomTariffs aggregates this data to assist in compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8486200000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8486200000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
8486200000 Free — ["No."]

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

How to Classify This HS Code?

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What products does HS 848620 cover?

This subheading covers machines and apparatus specifically designed for the manufacture of semiconductor devices or of electronic integrated circuits. According to the World Customs Organization's Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this includes equipment used in processes such as wafer fabrication, photolithography, etching, deposition, and assembly of microchips. The key criterion is the machine's direct application in creating these advanced electronic components.

What falls outside HS 848620?

The following products are excluded from HS 848620: general-purpose machinery not specifically adapted for semiconductor manufacturing, testing equipment for finished semiconductor devices (which may fall under HS 9030), and machines for manufacturing printed circuit boards (PCBs) unless they are integral to the integrated circuit fabrication process itself. For instance, automated assembly machines for placing components onto a PCB, or machines solely for drilling holes in PCBs, would typically be classified elsewhere, often under HS 8477 or HS 8479.

What are common classification mistakes for HS 848620?

A common error is misclassifying general-purpose industrial robots or automation equipment that are adapted for use in semiconductor manufacturing. While these machines may perform tasks within a semiconductor fabrication line, if their primary function is not the direct creation of semiconductor devices or integrated circuits, they may fall under broader headings like HS 8479. Adherence to General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial.

How should importers classify products under HS 848620?

The correct procedure for classifying products under HS 848620 involves a thorough examination of the machine's design, intended use, and the specific manufacturing processes it performs. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the Explanatory Notes from the World Customs Organization. Verifying that the machine is exclusively or principally used for fabricating semiconductor devices or integrated circuits is paramount.

How is the duty calculated for products under HS 848620?

A specific photolithography stepper machine, declared at a customs value of $5,000,000 USD, would attract a US duty of $125,000. This is calculated using the Most Favored Nation (MFN) duty rate of 2.5% ad valorem, as published in the USITC Harmonized Tariff Schedule for HS 848620. The calculation is: 2.5% × $5,000,000 = $125,000. This rate applies to goods imported from countries not covered by preferential trade agreements.

Which trade agreements reduce duties for HS 848620?

Several free trade agreements may reduce the applicable duty rate for HS 848620, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. For goods originating from the European Union, preferential rates may be available under various bilateral agreements, often resulting in a Free duty rate. To claim these preferences, a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU trade is typically required, depending on the specific agreement and jurisdiction.

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Which HS Codes Are Related?

HS 848610 HS 848630 HS 848640 HS 843820 HS 840120 HS 846012

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 848620, covering machines for semiconductor manufacturing?

Import duty rates for HS code 848620 can vary significantly based on the importing country and trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 0.00%. However, preferential rates under certain trade agreements might also apply. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty information. The USITC (U.S. International Trade Commission) provides detailed tariff data for the United States.

How is the duty calculated for an import under HS code 848620?

The duty calculation for HS code 848620 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). If it's ad valorem, the formula is: Duty = (Customs Value of Goods × Ad Valorem Duty Rate). For instance, if a machine valued at $500,000 is imported into a country with a 0.00% ad valorem duty rate, the duty would be $500,000 × 0.00% = $0. If there were a specific duty component, it would be calculated separately based on the quantity or other specified units.

What documentation is typically required when importing machinery classified under HS code 848620?

When importing machinery under HS code 848620, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country's regulations and the specific nature of the machinery, you may need a certificate of origin, import licenses, or specific declarations related to the technology or its intended use. It's advisable to check with the customs authority of the destination country for a comprehensive list of required documents.

Are there common trade agreements that offer preferential duty rates for HS code 848620?

Yes, many trade agreements can provide preferential duty rates for goods classified under HS code 848620. For example, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) which may offer reduced or zero duties on qualifying goods. The European Union's TARIC database and the UK Trade Tariff reflect duties applicable under various EU and UK trade agreements. Importers should verify if their goods qualify for preferential treatment under any applicable free trade agreements (FTAs) by examining the rules of origin stipulated in those agreements.

What are the key criteria for classifying machinery under HS code 848620 versus other related codes?

HS code 848620 specifically covers machines and apparatus for the manufacture of semiconductor devices or electronic integrated circuits. The key classification criterion is the primary function of the machine. If the machine is designed and used to produce wafers, etch circuits, deposit materials onto wafers, or assemble semiconductor chips, it falls under this heading. Machines used for testing, packaging, or general electronics manufacturing that do not directly produce semiconductor devices or integrated circuits would likely be classified under different HS codes.