I. GlassEquipment ImportsCore components of tariffs

The latest 2025 announcement from the General Administration of Customs shows that tariff collection for glass processing equipment requires comprehensive consideration of three key factors:

• Accurate HS Code Classification
  • Float glass production line equipment falls under item 8475.29
  • Glass cutting equipment applies to category 8456.20
  • Glass deep processing equipment mostly falls under item 8479.89
• Rules of origin determination
  • EU equipment requires EUR.1 certificate
  • ASEAN member states apply Form E certificate
  • Japanese equipment must be accompanied by a declaration of origin
• Applicability of trade agreements
  • RCEP agreement rates average 3.2% lower than MFN rates
  • Specific equipment under China-EU investment agreement enjoys zero tariff
  • The upgraded China-New Zealand FTA adds a glass equipment tariff reduction list

II. 2025 Equipment Classification Tariff Comparison Table

Key equipment tariff rates compiled according to the latest customs tariff schedule:

• Float glass production line
  • Basic tariff rate: 8%
  • RCEP preferential rate: 6.5%
  • China-EU Agreement rate: 5%
• Glass cutting equipment
  • Basic tariff rate: 10%
  • ASEAN preferential rate: 7%
  • MFN rate: 8.5%
• Glass deep processing equipment
  • Basic tariff rate: 12%
  • China-Singapore Agreement: 9%
  • CPTPP transshipment: 8%

III. Practical Key Points of Tariff Preference Policies

Three major changes in tariff reduction policies for 2025:

• Overlapping application of free trade agreements
  • RCEP accumulation rules allow combined calculation of raw materials from multiple countries
  • ASEAN-China-Korea triangular trade tariff reduction path
• New VAT deduction regulations
  • Import VAT can be fully deducted
  • Technology import equipment enjoys immediate refund upon collection policy
• Special customs supervision zone policies
  • Duty-free import of equipment in comprehensive bonded zones
  • Customs guarantee insurance system in pilot free trade zones

IV. Practical suggestions for import declaration

Provide operational recommendations based on key customs audit priorities for 2025:

• Application for pre - ruling of classification
  • Submit commodity pre-classification applications 6 months in advance
  • Prepare complete technical parameter documents (Chinese-English bilingual)
• It is recommended to verify through the following methods:Supply chain management
  • Maintain complete production process records
  • Third-party verification report validity period extended to 3 years
• Compliance risk prevention and control
  • Establish a dynamic tax ID update mechanism
  • Set up a 5% tariff reserve buffer

V. Analysis of typical equipment import cases

Actual case of a company importing German glass coating equipment:

• Basic cost composition
  • CIF price: €1,200,000
  • MFN tariff rate: 10%
  • China-EU agreement tariff rate: 6%
• Cost - optimization solutions
  • Apply EFTA agreement through Swiss transit
  • Enjoy component preferential treatment through modular imports
  • Final tariff savings of €48,000