Three-dimensional perspective on the tax composition of imported equipment

In equipmentImport Representationprocurement processes, enterprises often facethe triple superposition effect ofcustoms duties, value-added tax, and consumption tax. After the implementation of the 2025新版import and exportCustoms Tariff, there are 23 adjustments to the classification of electromechanical equipment tariff codes, with particularly significant changes in the classification rules for precision instruments.

Key points of core tax rate changes in 2025

• Customs duty adjustments:
  • Import tariffs for industrial robots reduced from 8% to 5.5%
  • New 10% provisional tariff rate for 3D printing equipment
• VAT changes:
  • R&D equipment can apply for VAT installment payments
  • VAT refund ratio for environmental protection equipment increased to 90%

Golden formula for tax calculation

Dutiable value = Equipment FOB price + international freight + insurance + royalty fees

• Customs duty = Dutiable value × tariff rate
• VAT = (Dutiable value + customs duty)/(1 - consumption tax rate) × VAT rate
• Consumption tax = Dutiable value × (1 + tariff rate)/(1 - consumption tax rate) × consumption tax rate

Practical case:Medical EquipmentImport optimization solution

A company imports MRI equipment worth $1.2 million:

• Original plan: 20% customs duty + 13% VAT → comprehensive tax rate 36.4%
• Optimized solution:
  • Apply for medical equipment tax reduction catalog
  • Separate equipment software licensing fees
  • Adopt China-Korea FTA tariff rates
• Actual tax burden reduced to 18.7%, saving $213,000 in taxes

Four core values of agency services

• Advance ruling on tariff classification: Avoid tax supplement risks caused by classification errors
• Origin certification management: Maximize utilization of free trade agreement benefits
• Royalty fee separation: Reasonably reduce tax calculation basis
• Late declaration penalty risk prevention: Declaration timeliness management system error <0.5%

2025 declaration new regulation response strategies

In response to General Administration of Customs Announcement No.78 requirements:

• Electronic payment deadline shortened to 3 working days after receiving tax payment notice
• Price declaration requires attached technical parameter comparison table
• Used equipment: Must provide depreciation assessment reportEquipment ImportsEnergy consumption test report must be provided

Professional agency approval throughIntelligent tariff matching systemandDynamic database, can improve equipment customs clearance efficiency by 40%, with tax calculation accuracy consistently above 99.2%. Recommended that enterprises reserve15% tax rate fluctuation marginwhen signing procurement contracts, and establishdata sharing mechanismwith agency service providers to achieve full-process tax cost control.