The real voucher chain for importing equipment for customs declaration

In a recent customs inspection case, a certain electromechanicalEquipment Importsenterprise lackedMust indicate commercial samples with zero value,which led to a dispute over value determination, and ultimately a 30% tariff supplement was generated. This typical case reveals that the invoice management for equipment import is far more complex than what is superficially perceived.

Invoice requirements for the three core scenarios

According to Announcement No. 45 of the General Administration of Customs in 2025, for equipment imports, bills shall be processed by distinguishing the nature of trade:

• General trade imports
  • Commercial Invoice must be provided
  • For cases involving technology transfer, a signed and sealed Proforma Invoice shall be attached
• Equipment for temporary entry and exit
  • Original invoice can be temporarily exempted
  • Bank guarantee and equipment list need to be submitted
• Transfer within special regulatory areas
  • Invoices can be exempted for transfers between enterprises within the area
  • Transfer orders filed with the customs need to be provided

Alternative under the tax - free policy

In the new version of the Catalogue of Encouraged Imported Technologies in 2025, eligible enterprises can use the following documents to replace invoices:

• Receipt for the filing of technology import contracts (issued by the science and technology department)
• Equipment value appraisal report (issued by a third - party institution)
• Customs pre - ruling decision (apply 60 days in advance)

Four key points of risk prevention and control

In 2024, a foreign - funded enterprise was identified as smuggling due to the lack of a Proforma Invoice. This case warns us:

• Price declaration differencesA difference exceeding 10% will trigger an inspection
• EquipmentFunctional description deviationsIt may affect the classification of HS codes
• For used equipment, it is necessary to provideOriginal purchase vouchers
• For leased equipment, it is necessary to attachRent payment vouchers

Core Value Proposition of Professional Brokers

High - qualityforeign tradeAgent services should include:

• Making trade document packages that meet AEO certification standardsEquipment feature database
• EstablishEquipment characteristic databasePrevent classification risks
• ProvideTariff optimization plan(such as the split declaration strategy)
• Update regularlyCustoms price review guidelines(covering 32 customs regions)