HS Code for Semiconductor Wafers (HS 3818)
Doped silicon (and germanium, gallium arsenide) wafers for semiconductor manufacture sit under HS 3818. Undoped polysilicon is 2804.61. The regulatory choke-point is US export controls on advanced-node fabrication equipment and finished chips to China, mirrored by the Netherlands and Japan (ASML, Tokyo Electron).
Sample 6-digit codes
| Code | Description |
|---|---|
| 3818.00 | Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms |
| 2804.61 | Silicon containing >= 99.99% by weight of silicon |
| 8542.31 | Processors and controllers (finished chips) |
| 8486.20 | Machines and apparatus for the manufacture of semiconductor devices (equipment) |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% ITA-covered; EU Chips Act subsidises fabs. |
| United States | 0% Plus 25% Section 301 on Chinese-origin semiconductor items from 2025. |
| China | 0-4% Plus 13% VAT; China Big Fund invests in domestic capacity. |
| India | 0-4% Semicon India Programme subsidies for OSAT / ATMP. |
Numerical Example: 1,000 x 300mm silicon wafers epi-doped for logic, FOB Kaohsiung USD 350/each, CIF Frankfurt
1,000 x 300mm silicon wafers epi-doped for logic, FOB Kaohsiung USD 350/each, CIF Frankfurt. Run your own numbers in the Import Duty & Tax calculator.
- · US EAR ECCN 3B001, 3B002 (equipment), 3D001, 3E001 - advanced-node fabrication controls to China from Oct 2022; expanded Oct 2023 and 2024.
- · Netherlands and Japan export controls on ASML EUV/DUV lithography and TEL etch/deposition to China.
- · EU Chips Act (Regulation 2023/1781) - EUR 43bn framework; support for pilot lines and fabs.
- · US CHIPS and Science Act - USD 52bn subsidy plus 25% ITC for fab construction.
- · Foreign Direct Product Rule (FDPR) extensions - most-controversial extraterritorial reach.
- · Taiwan (TSMC)
- · South Korea (Samsung, SK Hynix)
- · USA (Intel, Micron)
- · Netherlands (ASML equipment)
- · Japan (TEL, wafer materials)
Frequently asked questions
Polysilicon feedstock is 2804.61 (chemical). Once cast into ingots, sliced, polished and doped for electronic use, it becomes 3818. Solar-grade polysilicon that never enters semiconductor use often stays in 2804.61.
The Oct 2022, Oct 2023 and Dec 2024 rules restrict export to China of: (i) logic chips at advanced nodes, (ii) HBM memory above stipulated performance, (iii) EUV/DUV lithography, (iv) etch, deposition, and inspection tools, (v) US-person support to specified fabs. FDPR extends controls to foreign-made items using US technology.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to electronics (HS 3818) 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.