WCO 分类路径
- 章84机械器具
- 品目8486半导体、集成电路或平板显示器制造用机器及装置;零件、附件
- 子目848610制造晶棒或晶圆的机器及装置
- 国家码84861010Machines and apparatus, as follows:for growing or pulling monocrystal semiconductor boules;machine-tools for working material by removal of material, by the processes specified in 8456 (including laser or other light or photon beam, ionic-beam or electron beam processes);spin dryers for semiconductor wafer processing;sawing machines for sawing monocrystal semiconductor boules into slices;grinding, polishing or lapping machines;industrial or laboratory electric furnaces or ovens
84861010
"Machines and apparatus, as follows:for growing or pulling monocrystal semiconductor boules;machine-tools for working material by removal of material, by the processes specified in 8456 (including laser or other light or photon beam, ionic-beam or electron beam processes);spin dryers for semiconductor wafer processing;sawing machines for sawing monocrystal semiconductor boules into slices;grinding, polishing or lapping machines;industrial or laboratory electric furnaces or ovens"
HS 编码 84861010(第 84 章「机械器具」;品目 8486「半导体、集成电路或平板显示器制造用机器及装置;零件、附件」;子目 848610「制造晶棒或晶圆的机器及装置」)在澳大利亚税则中对应"Machines and apparatus, as follows:for growing or pulling monocrystal semiconductor boules;machine-tools for working material by removal of material, by the processes specified in 8456 (including laser or other light or photon beam, ionic-beam or electron beam processes);spin dryers for semiconductor wafer processing;sawing machines for sawing monocrystal semiconductor boules into slices;grinding, polishing or lapping machines;industrial or laboratory electric furnaces or ovens"。澳大利亚海关对该编码商品征收一般税率 Free。法定计量单位为..。目前有 2 项自贸协定优惠税率可适用于该编码。
税率清单
| 类别 | 税率 |
|---|---|
一般税率 General rate | Free |
自贸协定优惠税率
2 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| IA-CEPA | Free |
| ChAFTA | Free |
同一 HS 6 位前缀 8486.10 在其他国家的税率对照