Duty-free under the policy frameworkEquipment ImportsVoucher management

According to Announcement No. 12 of 2025 by the Ministry of Finance, the import of advanced equipment that complies with national industrial policies can enjoy tariff reductions. In agency import business,Four-in-one invoice system(Customs Special Payment Voucher, VAT Special Invoice, Proforma Invoice, Commercial Invoice) compliant handling directly affects whether enterprises can smoothly enjoy policy benefits.

Analysis of core elements of duty-free equipment invoices

Agency import service providers should pay special attention to the accuracy of the following invoice elements:

• Commodity classification code
  • Complete matching with the National Encouraged Import Technology and Product Directory
  • Key points of the 2025 HS code update
• Applicability of price terms
  • Pricing methods under different scenarios of FOB/CIF/DDP
  • Standard for separate handling of royalty fees
• It is recommended to verify through the following methods:Clarify relevance
  • Latest rules of origin under the Regional Comprehensive Economic Partnership Agreement (RCEP)
  • Third-partyEntrepot TradeDocumentation requirements

Response strategies for typical dispute scenarios

In customs audit cases in the past three years,48% of dispute pointsfocus on the compliance of invoice elements. We recommend that enterprises pay special attention to:

• Confusion between non-trade payment items and equipment prices
  • Typical case: A semiconductor company failed to separately list technical guidance fees, resulting in additional taxes
• Invoice filing requirements for subsequent supervised equipment
  • Invoice management norms for equipment disposal within the customs supervision period
• Applicable boundaries of cross-border e-commerce retail import policies
  • New B2B platform transaction invoice requirements added in 2025

End-to-End Compliance Guide

Professional agency service providers should establishThree-level review mechanism:

1. Pre - review stage

   Check the consistency of equipment technical parameters with the Directory entries, with a focus on verifying:

   • Key indicators such as equipment power accuracy
   • Validity of manufacturer authorization documents
2. Customs Clearance Phase

   Adopt a dual-track invoice processing system:

   • Correspondence between pro forma invoice and contract terms for customs declaration
   • Currency conversion rules for commercial invoices used in settlement
3. Post-Clearance Management

   Establish5-year traceability archives, Special Attention:

   • Filing procedures for changes in equipments actual usage
   • Archival requirements for residual value assessment reports

Three key focus areas for risk prevention

• Dynamic monitoring mechanism: Subscribe to the General Administration of Customs policy update express service
• Professional team configuration: Maintain at least 2 professionals with customs declarant qualifications
• System integration capability: Achieve direct data connection between customs system and financial system

With the implementation of the Smart Review 2.0 system by customs in 2025, the machine review ratio of invoice elements will increase to 75%. Enterprises are advised to initiateDigital voucher managementTransformation in advance, achieving automatic matching between declaration data and original documents through system interfaces of professional agency service providers, fundamentally avoiding compliance risks caused by human errors.