Chapter 84 · Machinery and mechanical appliances
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 — Machines and apparatus specified in Note 11 (C) to this Chapter
8486.40.00
- Line status
- Official
- Reference
- EAC CET 2022, Schedule 1
- Customs duty
- 0%
- Category 0 · raw materials and capital goods
- VAT
- Customs value and duties collected, excluding VAT
- Excise duty
- 0
- Does not apply to this line
- Statistical unit
- u
- In force since 1 July 2022
Import duties and taxes
All duties and taxes collected when importing these goods, for an origin outside the EAC. Flat amounts depend on the weight or the number of containers.
| Duty or tax | Rate | Base | Status |
|---|---|---|---|
DD
Import duty (EAC CET)
Indicative
Exempt for EAC origin
DetailsThe applicable rate depends on which EAC CET band the tariff line falls into (0%, 10%, 25% or 35%). There is no single rate: see the simulator and the detailed tariff by HS code. |
0% | Customs value | Indicative |
VAT
Value added tax (national)
Indicative
DetailsVAT is a national tax, not an EAC-wide levy: its rate varies by the member state where the import is cleared (for example 16% in Kenya, 18% in Tanzania, Uganda and Rwanda, as of publication). No single rate is applied here: verify the current rate with the relevant national revenue authority before relying on any estimate. |
not quantified | Customs value and duties collected, excluding VAT | Indicative |
Other lines of heading 8486
- 8486.10.00 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 — Machines and apparatus for the manufacture of boules or wafers 0%
- 8486.20.00 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 — Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits 0%
- 8486.30.00 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 — Machines and apparatus for the manufacture of flat panel displays 0%
- 8486.90.00 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 — Parts and accessories 0%
Sources 2
-
01
EAC Common External Tariff, 2022 version (Schedules 1 and 2) (new tab), EAC Secretariat, institutional repository
Accessed on
-
02
East African Community, Customs Union (new tab), East African Community (eac.int)
Accessed on