I. New changes in the composition of import equipment tariffs

Import equipment in 2025 mainly involves four types of taxes and fees:Import tariffs (5%-20%),Value-added tax (13%),25. Key Change Points of Tax Rate Policies in 2025andPort construction fees. It is worth noting that:

• The Catalogue of Encouraged Import Technologies and Products adds 12 new categories of intelligent manufacturing equipment
• The tariff concession list under free trade agreements has been expanded to 48 countries
• The General Administration of Customs implements an electronic system for pre-determination of import equipment classification

II. Four steps to accurately calculate payable taxes

• Step 1: Determine the commodity code
  • Refer to the General Administration of Customs 2025 edition tariff classification directory
  • For difficult equipment, it is recommended to apply for pre-determination of classification (feedback within 5 working days)
• Step 2: Verify the dutiable value
  • The transaction price must include equipment cost + royalty fees + transportation and insurance costs
  • Related-party transactions require documentation explaining price reasonableness
• Step 3: Apply preferential policies
  • Catalog of major technical equipment exempt from import tariffs (3D printing equipment added in 2025)
  • The tax exemption quota for scientific research institutions importing equipment has been increased to 20 million yuan
• Step 4: Calculate final costs
  • Customs duty = Dutiable value × tariff rate
  • Value-added tax = (dutiable value + tariff) × 13%

III. Key Points of Customs Clearance Operations

2025 customs implementationSmart Document Review + Manual VerificationDual-track system, the following operational procedures are recommended:

• Preparation before declaration
  • Chinese-English Comparison Table of Equipment Technical Parameters (requires manufacturers seal)
  • It is recommended to verify through the following methods:Electronic Verification (RCEP member countries applicable for electronic signatures)
• Control of Customs Clearance Time Efficiency
  • General declaration: released within 3 working days
  • Valuation dispute handling: maximum 15 working days

IV. Key Points of Compliance Risk Management

• Commodity classification risks
  • Year 2025 key inspection focus: mixed declaration of medical equipment and industrial equipment
  • Recommend establishing an equipment technical characteristics database (must include at least 10 core parameters)
• Price declaration risk
  • Software costs need to be listed separately (Customs special inspection item for 2025)
  • Recommend commissioning third-party agencies for import price reasonableness review

V. Analysis of typical cases

Case 1: A car manufacturer importing robotic production lineSuccessfully applied ASEAN FTA tariff rate through origin accumulation rules, 10% lower than MFN rate, saving tariff expenditure of 830,000 yuan.

Case 2: A hospital failing to declare special software costs for equipmentResulted in tax evasion being recovered, in addition to back taxes, late payment penalties reached 30% of payable taxes.

VI. 2025 Tariff Policy Outlook

• General Administration of Customs promotionIntelligent Classification Assistance SystemApplication (accuracy rate increased to 95%)
• Under RCEP Agreementequipment. For example, Indonesia has the SNI certification, Thailand has the TISI certification, and the Philippines has the BPS certification. It is necessary to confirm in advance the equipment voltage (such as 380V/50Hz in Thailand), the compatibility of the CE certification, and the proof of environmentally friendly materials.Tariff reduction enters third phase (cumulative reduction reaches 65%)
• Cross-border E-commerceB2B imported equipment pilot expanded to 15 free trade zones