Policy Dividends and Application Thresholds: Tax ExemptionEquipment Importsdual attributes

According to the latest revised 2025 "National Catalogue of Encouraged Import Technologies and Products," 12 categories of products, including intelligent manufacturing equipment and environmental monitoring instruments that align with industrial upgrading, are eligible for import tariff and value-added tax reductions. However, applying enterprises must simultaneously meet the following conditions:

• The equipment user possesses the corresponding qualification certification documents.
• The imported equipment is not listed in the restricted commodity catalog.
• Please provide the complete project initiation filing materials.

Standard Operating Procedure Breakdown (Based on General Administration of Customs Announcement No. 38 of 2025)

Professionalforeign tradeThe agency service needs to complete four key stages:

• Pre - review stage
  • Accurate classification of equipment HS codes (error rate must be controlled within 0.5%).
  • Pre-confirmation of Tax Exemption Eligibility (Key Verification of Enterprise Credit Rating)
• Declaration phase
  • Application of the "Batch Declaration" Model in Special Customs Supervision Zones
  • Tips for Synchronized Declaration of Electromechanical Certificate/Exemption Form
• Customs Clearance Phase
  • Coordination Mechanism Between Local Inspection and Port Clearance
  • Standardized processing of technical specification documents
• Write-off stage
  • Design of Equipment Disposal Plan During the Five-Year Regulatory Period
  • Annual Report Production Standards for Usage Statistics

The Three Firewalls of Risk Control

Professional agencies ensure operational compliance through the following mechanisms:

• Policy early warning system: Real-time monitoring of updates from the General Administration of Customs
• The dual-review system for documents: Separate review of basic materials and technical documents
• Emergency Response Plan: Includes solutions for 15 common emergency situations

Typical case analysis

Case of a semiconductor company importing lithography equipment:

• Dispute over the originally declared value (final reduction of the customs duty base by 28%)
• Technical parameter translation error correction (to avoid a 3-month delayed reporting period)
• Filing for Equipment Upgrades During the Regulatory Period (Successfully Retaining Tax Exemption Eligibility)

2025 policy trend forecast

Based on industry trend analysis:

• The requirements for the intelligent customs clearance system interface will be upgraded to Level-3 standards.
• The key industry catalog is expected to be expanded.New energyEquipment Category
• Customs inspections are shifting their focus to verifying the actual usage of equipment.

Frequently Asked Practical Questions

• Q: Is tax repayment required for the resale of duty-free equipment?

  It is necessary to distinguish between the equipment's service life and the transferee's qualifications. If the equipment is resold within the 5-year regulatory period, corresponding taxes must be paid retroactively. Professional agents can provide optimal tax planning solutions.

• Q: What are the new channels for catalog inquiries?

  It is recommended to use the General Administration of Customs' "Classification Precedent Assistance System," which supports fuzzy query and case comparison functions.