Analysis of the Particularities of Reimbursement Documents for Imported Equipment

Unlike domestic procurement, agency import of equipment involves complex processes such as cross-border transactions, multi-currency settlements, and customs supervision. The newly revised Supervisory Measures for Duty-Free Imported Equipment by the General Administration of Customs in 2025 requires enterprises to maintain complete records oforiginal customs declaration documents, tax payment certificates, and foreign exchange verification documentsfor at least 10 years. This means document management directly affects corporate tax compliance and equipment disposal rights.

Core Document Types and Control Points

• Customs Supervision Documents
  • Customs declaration form (HS code accuracy must be verified)
  • Special tax payment certificates for customs duties/VAT
  • Duty-free equipment supervision notice (2025 version adds electronic seals)
• VAT Processing Documents
  • Currency conversion records for proforma invoices and commercial invoices
  • Cross-border payment filing form (new version implemented by SAFE in 2025)
  • Special VAT payment certificate collected by customs

Three-Phase Document Management Process Optimization

• Pre-Purchase Phase

  Require the agency company to provideChinese-English equipment parameter comparison tableto avoid discrepancies between customs declaration names and contracts. 2025 regulations require electromechanical equipment to includeCE/FCC certification copiesas customs attachments.

• Customs Clearance Phase
  • Track customs clearance progress in real-time to ensureobtaining complete documents within 3 days of arrivalVerify tax-paid price falls within ±5% range of contract FOB price
  • Post-Reimbursement Phase
• Four-document matching mechanism

  Establish(contract, invoice, shipping document, customs declaration), using theSingle Window Document Verification Systemlaunched by the General Administration of Customs in 2025 for online verification.Carry out online verification.

Typical Document Exception Handling Solutions

• Lost Customs Duty Payment Receipt

  Must be done upon discoveryWithin 15 working daysSubmit a reissuance application to the customs office of declaration, while providing supporting materials such as bank tax payment receipts and equipment photos. Starting from 2025, the reissuance period will be shortened to20 working days.

• Discrepancy in Cross-border Payment Documents
  • When exchange rate differences exceed the contractually agreed range, it is necessary to provideProof of Bank of Chinas benchmark exchange rate on the payment date
  • Agency service fees must be issued separately with a special VAT invoice

Special Risk Prevention Tips

In response to the strengthened customsRoyaltiesdeclaration requirements in 2025, it is recommended to clearly specify the payment methods for special items such as technology transfer fees and trademark usage fees in agency agreements to avoidsubsequent tax supplement risks. It is recommended that enterprises conductdocument compliance auditsquarterly, with a focus on verifying theEquipment Importsvalidity periodIt is recommended to verify through the following methods:of deregistration certificates for regulated equipmentandComplete Process Operation Guide for Reimbursement Documents of Agency-imported Equipment.