Heading · Chapter 84 · Section XVI, Machinery and mechanical appliances
HS 8486Machines and apparatus of a kind used solely or pricipally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays, machines and apparatus specified in note 11 (c) to this chapter, parts and accessories
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- Customs duty
- 7.5%
- 5 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg or units
- Duty in China
- 0%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
5 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 8486 10 00 | Machines and apparatus for the manufacture of boules or wafers | 7.5% | 18% | units |
| 8486 20 00 | Machines and apparatus for the manufacture of semi-conductor devices or of electronic integrated circuits | 7.5% | 18% | units |
| 8486 30 00 | Machines and apparatus for the manufacture of flat panel displays | 7.5% | 18% | units |
| 8486 40 00 | Machines and apparatus specified in Note 11(c) to this Chapter | 7.5% | 18% | units |
| 8486 90 00 | Parts and accessories | 7.5% | 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 5 tariff items: 7.5%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 5 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%, or 5% for some goods.
- Until 21 September 2025 18%, or 5% or 12% for some goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 471 | 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; machines and apparatus specified in Note 11(C) to this Chapter; parts and accessories | 18% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 437 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017- Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 479 | Disposable sterilized dialyzer or micro barrier of artificial kidney | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 386 | Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP | 18% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 387 | Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps | 18% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 473 | E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E- Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5%, 12% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 8486 | Machines and apparatus of a kind used solely or principally for the manufacture of semi- conductor boules or wafers, semi conductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in note 9(c) to this chapter; parts and accessories | 1.5% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 5 tariff items
China: the same goods (8486)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 44 in force and 9 expired under 8486. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 8486.10.10.00 | Machinery and apparatus for processing monocrystalline silicon by temperature change利用温度变化处理单晶硅的机器及装置 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.10.20.00 | Grinding equipment for manufacturing monocrystalline boules or wafers制造单晶柱或晶圆用的研磨设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.10.30.00 | Dicing equipment for manufacturing monocrystalline boules or wafers制造单晶柱或晶圆用的切割设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.10.40.00 | Chemical mechanical polishing equipment for manufacturing boules or wafers制造单晶柱或晶圆用的化学机械抛光设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.10.90.00 | Other machinery and apparatus for manufacturing boules or wafers其他制造单晶柱或晶圆用的机器及装置 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.20.10.00 | Oxidation, diffusion, annealing and other heat treatment apparatus氧化、扩散、退火及其他热处理设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.20.21.00 | Chemical vapour deposition apparatus for manufacturing semiconductor devices or integrated circuits制造半导体器件或集成电路用化学气相沉积装置 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.20.22.00 | Physical vapour deposition apparatus for manufacturing semiconductor devices or integrated circuits制造半导体器件或集成电路用物理气相沉积装置 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.20.29.00 | Other thin film deposition equipment for manufacturing semiconductor devices or integrated circuits其他制造半导体器件或集成电路用薄膜沉积设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.20.31.10 | Stepper-repeat aligners for manufacturing semiconductor devices or integrated circuits制造半导体器件或集成电路用分布重复光刻机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.20.31.20 | Stepper-repeat aligners for manufacturing semiconductor devices or integrated circuits制造半导体器件或集成电路用分布重复光刻机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.20.31.30 | Stepper-repeat aligners for manufacturing semiconductor devices or integrated circuits制造半导体器件或集成电路用分布重复光刻机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.20.31.90 | Other step-and-repeat aligners for manufacturing semiconductor devices or integrated circuits其他制造半导体器件或集成电路用分布重复光刻机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.20.39.10 | I-line steppers for manufacturing semiconductor devices or integrated circuits制造半导体器件或集成电路用的 I 线光刻机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.20.39.20 | Krypton fluoride (KrF) photolithography machines for manufacturing semiconductor devices or integrated circuits制造半导体器件或集成电路用的氟化氪( KrF )光刻机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.20.39.30 | Argon fluoride (ArF) photolithography machines for manufacturing semiconductor devices or integrated circuits制造半导体器件或集成电路用的氟化氩( ArF )光刻机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.20.39.40 | Argon fluoride immersion (ArFi) lithography machines for manufacturing semiconductor devices or integrated circuits制造半导体器件或集成电路用的氟化氩浸没式( ArFi )光刻机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.20.39.50 | Extreme ultraviolet (EUV) photolithography machines for manufacturing semiconductor devices or integrated circuits制造半导体器件或集成电路用的极紫外( EUV )光刻机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.20.39.90 | Photolithography equipment, n.e.s., for manufacturing semiconductor devices or integrated circuits未列名制造半导体器件或集成电路用的光刻机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.20.41.00 | Plasma dry etching apparatus for manufacturing semiconductor devices or integrated circuits制造半导体器件或集成电路用等离子体干法刻蚀机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.20.49.00 | Other etching and stripping equipment for manufacturing semiconductor devices or integrated circuits其他制造半导体器件或集成电路用刻蚀及剥离设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.20.50.00 | Ion implanters for manufacturing semiconductor devices or integrated circuits制造半导体器件或集成电路用离子注入机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.20.90.00 | Other machines and apparatus for manufacturing semiconductor devices or integrated circuits其他制造半导体器件或集成电路用机器及装置 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.30.10.00 | Diffusion, oxidation, annealing and other heat treatment apparatus for manufacturing flat panel displays制造平板显示器用扩散、氧化、退火及其他热处理设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.30.21.00 | Chemical vapour deposition apparatus for manufacturing flat panel displays制造平板显示器用化学气相沉积装置 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.30.22.00 | Physical vapour deposition apparatus for manufacturing flat panel displays制造平板显示器用物理气相沉积装置 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.30.29.00 | Other thin film deposition apparatus for manufacturing flat panel displays其他制造平板显示器用薄膜沉积设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.30.31.00 | Step-and-repeat aligners for manufacturing flat panel displays制造平板显示器用分步重复光刻机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.30.39.00 | Other apparatus for projecting or drawing circuit patterns on photosensitized semiconductor materials其他将电路图投影或绘制到感光半导体材料上的装置 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.30.41.00 | Ultrasonic cleaning apparatus for manufacturing flat panel displays制造平板显示器用超声波清洗装置 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.30.49.00 | Other wet etching, developing, stripping or cleaning apparatus for manufacturing flat panel displays其他制造平板显示器用湿法蚀刻、显影、剥离、清洗装置 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.30.90.00 | Other machines and apparatus for manufacturing flat panel displays其他制造平板显示器用的机器及装置 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.40.10.00 | Apparatus principally used or solely for the manufacture or repair of masks or reticles主要用于或专用于制作和修复掩膜版或投影掩膜版的装置 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.40.21.00 | Laminating machine塑封机 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | None |
| 8486.40.22.00 | Wire bonding apparatus引线键合装置 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | None |
| 8486.40.29.00 | Other machinery and apparatus principally used or solely for assembling or packaging semiconductor devices or integrated circuits其他主要或专用于装配封装半导体器件和集成电路的设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.40.31.00 | Automatic handling robots for IC factoriesIC工厂专用的自动搬运机器人 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.40.39.00 | Other equipment for lifting, loading, handling, etc. integrated circuits其他用于升降、装卸、搬运集成电路等的设备 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | None |
| 8486.90.10.00 | Parts or accessories for lifting, handling, loading or unloading machinery升降、搬运、装卸机器用零件或附件 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | None |
| 8486.90.20.00 | Parts or accessories for wire bonders引线键合装置用零件或附件 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | None |
| 8486.90.91.10 | Sputtering target assemblies with backing plates, controlled for dual-use两用物项管制的带背板的溅射靶材组件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8486.90.91.90 | Other sputtering target assemblies with backing plates其他的带背板的溅射靶材组件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.90.99.10 | Parts and accessories for photolithography equipment for manufacturing semiconductor devices or integrated circuits制造半导体器件或集成电路用光刻设备用零件及附件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8486.90.99.90 | Parts and accessories for equipment of heading 84.86, n.e.s.其他品目84.86所列设备用零件及附件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous8485Machines for additive manufacturingOne level upChapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofNext8487Machines parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this chapter
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.