Machines and apparatus for the manufacture of boules or wafers

Machines for manufacture of semiconductor boules or wafers

NO PGA · STANDARD CUSTOMS PROCEDURE

HSN 8486 10 00 (machines and apparatus for the manufacture of semiconductor boules or wafers) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code, bill of entry, commercial invoice, packing list. Related semiconductor manufacturing equipment for devices, integrated circuits, or flat panel displays falls under sibling headings within Chapter 84 and should be verified independently for applicable compliance.

No partner government agency notification covers this tariff line.

A word of counsel

The principal classification risk at this heading lies in the breadth of Chapter 84's Note 11(C): machinery that qualifies under that note is redirected to heading 8486 regardless of its apparent function, and an incorrect primary classification can invite re-examination and retrospective duty adjustment. Equipment imported as boule or wafer manufacturing machinery but subsequently determined by customs to serve a broader general-purpose machining function may be re-classified to a different Chapter 84 heading. Retain detailed technical specifications, OEM declarations, and end-use documentation to support the tariff position on examination.

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Frequently asked

Does HSN 8486 10 00 require any pre-import registration?

A valid Importer-Exporter Code is required for any commercial import; no product-specific registration applies to this tariff line.

What changes if the equipment is used for manufacturing semiconductor devices or integrated circuits rather than boules or wafers?

Such equipment is classified under separate tariff lines within heading 8486 and should be verified independently, as compliance obligations can differ by the specific manufacturing function the machine serves.

Last verified against gazette notifications: 2026-05-16. Source: BIS / DGFT / Indian Customs CUSDATA.