In 37 recent mining machinery import cases we handled, we observed significant industry features:Single-unit value typically exceeds $2 million, often involving special components like pressure vessels and explosion-proof devices. A mining groups 2024 imported gyratory crusher incurred additional VAT payment of 920,000 yuan due to misclassification of drive shafts. This warns us to pay special attention to:
Challenges in classifying hybrid products
Combined declaration of electromechanical equipment and mining safety devices
Functional definition of components in complete equipment
Cross-management of certification systems
Dual supervision under CCC certification and mining safety certification
Special inspection requirements for explosion-proof electrical equipment
End-to-end risk control for customs brokerage
Customs General Administration will implement in 2025New regulations for imported equipment safety assessment, imposing stricter inspection standards on mining machinerys transmission systems and braking devices. We recommend phased control measures:
Pre - preparation Stage
Verify consistency between equipment nameplates and contract technical parameters
Confirm used equipment service life (starting 2025, import of hydraulic equipment over 10 years old will be restricted)
Declaration Execution Phase
Utilize customs pre-classification mechanism to lock HS codes
Reasonably split declared values (separate taxation for main units and accessories)
2025 tariff policy response strategies
According to the latest Ministry of Finance announcement, core components of mining machinery (under tariff code 8430.49)Provisional tariff rate will decrease from 5% to 3%, but must meet localization rate requirements. We recommend:
Prepare technical documents in advance to prove equipment advancement
For equipment with intelligent control systems, declare software value separately
Analysis of typical dispute cases
A company importing mining trucks was required to pay 580,000 yuan in back taxes and late fees for undeclared GPS modules (classified as IT products). This case reveals:Modular declaration of composite equipmentHas become a customs inspection priority. Recommended approaches:
3D model decomposition declaration method
Independent filing mechanism for functional units
Through professional agency services, a mining companys ball mill import project achieved40% reduction in customs clearance time, with 25% lower compliance costs. Under current intensified local customs inspections, selecting qualified brokers for electromechanical equipment has become critical for operational risk avoidance.