Sourcing wafer polishing machines from China

0% duty, with classification by process

Heading 8486 covers semiconductor manufacturing equipment and its parts. For wafer polishers, distinguish machines used to manufacture wafers from machines used during semiconductor device or integrated circuit manufacture. Describe the actual process, including whether it polishes bare wafers or deposited layers. The table includes associated handling equipment and parts; its lines are classification candidates, not interchangeable codes.

Read from the UK Trade Tariff on 25 October 2026, all listed lines carried 0% duty for goods from China. The supplied tariff data lists no anti-dumping or countervailing measures, suspensions or attached import controls. Import VAT is normally 20%; use the duty and VAT guide when budgeting.

Confirm the commodity code using the process description, machine specification and supplied accessories. Separately supplied polishing pads or slurry should not automatically be declared as machine parts. See the semiconductor and display equipment guide for the wider heading.

Specify the wafer, slurry and polishing result

Specify wafer material, diameter, thickness, incoming surface condition and the layers to be polished. Agree whether the machine performs mechanical polishing or chemical mechanical polishing, and define removal rate, surface roughness, thickness uniformity, edge exclusion and acceptable scratches using agreed measurement methods. Record the pad, slurry and recipe used for acceptance testing.

Match slurry-contact materials, seals, filtration, cooling, drainage and exhaust connections to the process and site. Define carrier loading, wafer retention, cleaning between runs, software access and replacement pad availability. Ask for a facility interface drawing and arrange installation, training and a repeat acceptance run after arrival.

Confirm with the relevant authority whether complete machines supplied in Great Britain fall under the Supply of Machinery (Safety) Regulations 2008 and which conformity assessment, declaration and CE or UKCA marking requirements apply. The responsible person must ensure that the technical file is compiled and available on request. Ask for an English operating manual and review rotating-head, electrical and slurry exposure hazards before shipment.

Worked duty example

Illustrative example, not a quote: Illustrative order: 3 semiconductor wafer polishing machines for a specialist business under 8486 10 00 00, invoiced at £450,000 free on board, with £15,000 of freight and insurance to the UK. The customs value is £465,000. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £465,000, so it is £93,000. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.

Inspection checklist

Process results: polish your own wafers with the agreed pad and slurry, retain before-and-after measurements, and check scratches, edge damage and removal uniformity.

Mechanical condition: check platen condition, carrier retention, head movement, seals and slurry delivery; demonstrate guards, interlocks and emergency stops.

Documents and controls: match the machine identity to its declaration, marking and manual; verify recipe access, software licences and the supplied spare-parts list.

Arrival condition: photograph the crate and shock indicators, inspect for corrosion and leaks, verify facility connections, then repeat the agreed acceptance run. Arrange quality inspection around these checks.

What goes wrong

A demonstration wafer can hide a process mismatch. A different film stack, slurry or pad may produce scratches, uneven removal or edge damage on your material. Accept performance against your samples and recorded measurement methods rather than a video of a polished surface.

Worn heads, contaminated slurry lines and incompatible seals can undermine an otherwise convincing trial. Transport damage and mismatched site connections can prevent commissioning. Agree the refurbishment record, cleaning procedure, packing method, software access and spare-parts support before shipment.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For machinery and equipment, see machinery imports.