Core components of import equipment taxes and fees

Import equipment agency taxes and fees mainly consist of three parts:Tariff, VAT, and customs clearance service fees. According to the latest 2025 Customs Tariff of the Peoples Republic of China,import and exportelectromechanicalEquipment Importstariff rates range from 3%-15%, with a unified VAT rate of 13%. Specific tax calculations require consideration of the following factors:

• Equipment HS code (determines tariff rate)
• Country of origin (affects FTA applicability)
• Dutiable value (based on CIF price)
• Applicability of preferential policies

Practical case of tax calculation

Taking a company importing CNC machine tools from Germany as an example:

• Equipment CIF price: 1.2 million yuan
• HS code8458.1100 (tariff rate 9.7%)
• Applicable China-EU FTA preferential rate 8%
• Calculation process:
  • Tariff=1.2 million ×8%=96,000 yuan
  • VAT=(1.2 million +96,000)×13%=168,500 yuan
  • Total taxes and fees=264,500 yuan (22% of goods value)

Key Points of Policy Changes in 2025

Three important adjustments have been made to this years import equipment tax policies:

• The scope of provisional tariff rates has been expanded to cover 12 categories of intelligent manufacturing equipment
• 27 new mechanical product tariff items added under the RCEP agreement
• Second - hand equipment imports need to provideThree-level inspection report

Effective ways to reduce tax costs

Professional agency services can save 5%-15% in tax expenditures:

• Tariff Planning:
  • Utilizing FTA tariff rate differences
  • Split import of equipment and components
• VAT optimization:
  • Complete tax exemption qualification filing in advance
  • Adopt processing trade supervision mode
• Customs clearance strategies:
  • Select ports with lower comprehensive tax rates
  • Stagger declarations to avoid peak inspection periods

Comparative table of typical equipment category taxes

• Medical imaging equipment: 5% tariff + 13% VAT
• Industrial robots: 8% tariff + 13% VAT
• Power generation units: 10% tariff + 13% VAT
• Printing equipment: 7.5% tariff + 13% VAT

Key indicators for agency service selection

High-quality agency service providers should possess:

• AEO Advanced Certification
• Case database for specific equipment category imports
• A real - time updated tariff database system
• Covering at least 3 major import ports

It is recommended that enterprises require the agency company to provideSimulated tax calculation report, comparing tax differences under different schemes. According to General Administration of Customs 2025 data, professional agency services can reduce comprehensive import equipment taxes by 8.3% and improve customs clearance efficiency by 40%.