New Changes in the Composition of Imported Equipment Taxes and Fees in 2025

According to the latest announcement issued by the General Administration of Customs2025 Tariff Schedule Catalog,Equipment ImportsThe tax and fee structure presents the following characteristics:

• Tariff adjustment range
  • The tax rate of precision processing equipment is reduced from 6.8% to 5.5%
  • Semiconductor manufacturing equipment remains duty - free
  • The customs duty of complete construction machinery increases by 2 - 3 percentage points in a gradient manner
• Value - added tax implementation standard
  • The benchmark tax rate of 13% is maintained for production - type equipment
  • Research and scientific equipment can apply for the policy of immediate collection and refund

Warning of Common Declaration Mistakes of Importing Enterprises

Customs inspection data in the past three years shows that there are the following high - frequency error points in equipment import declarations:

• HS code classification deviations: 30% of the declarations have HS code classification errors
• Abuse of temporary import: The number of cases of overdue non - conversion to general trade has increased by 18% year - on - year
• Mistakes in origin determination: The proportion of misusing the RCEP preferential tax rate for ASEAN equipment reaches 26%

Practical Tax - Saving Strategy Manual

Based on the policy framework in 2025, the following operation plans are recommended:

• Pre - classification application
  • Obtain a customs classification opinion 3 months in advance
  • Avoid the risk of late fees arising from amending the declaration form after declaration
• FTA combination application
  • Horizontal comparison of RCEP and ECFA tax rates
  • Analysis of cases of overlapping use of China - ROK/China - Australia agreements
• Mixed lease mode
  • Comparison of tax differences between operating lease and financial lease
  • Key points of entry declaration for cross - border leased equipment

In - depth analysis of typical controversial cases

Case 1:A certainMedical EquipmentThe company imported CT equipment. By adjusting the tax number declaration plan, it successfully reduced and exempted 430,000 yuan in customs duties, and saved 56,000 yuan in associated value - added tax.

Case 2:An auto parts manufacturer applied the RCEP accumulation rules, increased the proportion of origin value from 38% to 52%, and enjoyed a preferential tax rate difference of 7.2%.

Selection Criteria for Professional Agency Services

• Inspection of Customs AEO Advanced Certification Qualification
• Verification of the Timeliness of Classification Database Updates
  • Needs to Include the 2025 Tariff Adjustment Notes
  • Supports Intelligent Matching of HS Codes in Multiple Countries
• Capability of Covering the Customs Clearance Network in Special Supervision Zones
• Assessment of the Completeness of the Trade Compliance Risk Control System