HS Code for Polysilicon (HS 2804.61)
Polysilicon (>=99.9999999% - 9N solar grade, >=11N electronic grade) is the direct feedstock for silicon wafers. China controls ~85% of world polysilicon; the West is trying to rebuild capacity (Wacker in Germany, REC in the US) for supply-chain security.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2804.61 | Silicon >= 99.99% by weight |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% |
| United States | 0% But UFLPA detention risk on Chinese origin. |
| China | 3% |
Numerical Example: 500 MT solar-grade polysilicon 9N, FOB Hamburg USD 7,500/MT, CIF Vietnam Cat Lai
500 MT solar-grade polysilicon 9N, FOB Hamburg USD 7,500/MT, CIF Vietnam Cat Lai. Run your own numbers in the Import Duty & Tax calculator.
- · US UFLPA - Xinjiang polysilicon under rebuttable presumption of forced labour.
- · EU CRM Act - polysilicon strategic.
- · SEMI standards for electronic-grade polysilicon.
- · China
- · Germany (Wacker)
- · United States
- · Malaysia
- · South Korea
Frequently asked questions
Solar (9N, 99.9999999%) is cheaper - USD 6-10/kg in 2024. Electronic (11N+) is USD 30-50/kg for semiconductor wafer production. Same HS 2804.61 but the market/price differ by 5x.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to solar & electronics (HS 2804.61) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 5% | VAT 5% | CIF + duty | 10.3% |
| Saudi Arabia | 5% | VAT 15% | CIF + duty | 20.8% |
| Singapore | 5% | GST 9% | CIF + duty | 14.4% |
| China | 5% | VAT 13% | CIF + duty | 18.6% |
| United States | 5% | Federal VAT 0% | CIF | 5.3% |
| United Kingdom | 5% | VAT 20% | CIF + duty | 26.0% |
| Germany | 5% | USt 19% | CIF + duty | 24.9% |
| Netherlands | 5% | BTW 21% | CIF + duty | 27.1% |
| Vietnam | 5% | VAT 10% | CIF + duty | 15.5% |
| Türkiye | 5% | KDV 20% | CIF + duty | 26.0% |
| Japan | 5% | JCT 10% | CIF + duty | 15.5% |
| South Korea | 5% | VAT 10% | CIF + duty | 15.5% |
| Brazil | 5% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 38.6% |
| Indonesia | 5% | PPN 11% | CIF + duty | 19.1% |
| Mexico | 5% | IVA 16% | CIF + duty | 22.7% |
| Egypt | 5% | VAT 14% | CIF + duty | 19.7% |
| Nigeria | 5% | VAT 7.5% | CIF + duty | 14.5% |
| South Africa | 5% | VAT 15% | Assessable value + duty | 22.8% |
| Australia | 5% | GST 10% | CIF + duty | 15.5% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.