I. New changes in the composition of import equipment tariffs

Import equipment in 2025 mainly involves four types of taxes and fees:Import tariffs (5%-20%),Value-added tax (13%),25. Key Change Points of Tax Rate Policies in 2025andPort construction fees. It is worth noting that:

• The Catalogue of Encouraged Import Technologies and Products adds 12 new categories of intelligent manufacturing equipment
• The tariff concession list under free trade agreements has been expanded to 48 countries
• The General Administration of Customs implements an electronic system for pre-determination of import equipment classification

II. Four steps to accurately calculate payable taxes

• Step 1: Determine the commodity code
  • Refer to the General Administration of Customs 2025 edition tariff classification directory
  • For difficult equipment, it is recommended to apply for pre-determination of classification (feedback within 5 working days)
• Step 2: Verify the dutiable value
  • The transaction price must include equipment cost + royalty fees + transportation and insurance costs
  • Related-party transactions require documentation explaining price reasonableness
• Step 3: Apply preferential policies
  • Catalog of major technical equipment exempt from import tariffs (3D printing equipment added in 2025)
  • The tax exemption quota for scientific research institutions importing equipment has been increased to 20 million yuan
• Step 4: Calculate final costs
  • Customs duty = Dutiable value × tariff rate
  • Value-added tax = (dutiable value + tariff) × 13%

III. Key Points of Customs Clearance Operations

2025 customs implementationSmart Document Review + Manual VerificationDual-track system, the following operational procedures are recommended:

• Preparation before declaration
  • Chinese-English Comparison Table of Equipment Technical Parameters (requires manufacturers seal)
  • It is recommended to verify through the following methods:Electronic Verification (RCEP member countries applicable for electronic signatures)
• Control of Customs Clearance Time Efficiency
  • General declaration: released within 3 working days
  • Valuation dispute handling: maximum 15 working days

IV. Key Points of Compliance Risk Management

• Commodity classification risks
  • Year 2025 key inspection focus: mixed declaration of medical equipment and industrial equipment
  • Recommend establishing an equipment technical characteristics database (must include at least 10 core parameters)
• Price declaration risk
  • Software costs need to be listed separately (Customs special inspection item for 2025)
  • Recommend commissioning third-party agencies for import price reasonableness review

V. Analysis of typical cases

Case 1: A car manufacturer importing robotic production lineSuccessfully applied ASEAN FTA tariff rate through origin accumulation rules, 10% lower than MFN rate, saving tariff expenditure of 830,000 yuan.

Case 2: A hospital failing to declare special software costs for equipmentResulted in tax evasion being recovered, in addition to back taxes, late payment penalties reached 30% of payable taxes.

VI. 2025 Tariff Policy Outlook

• General Administration of Customs promotionIntelligent Classification Assistance SystemApplication (accuracy rate increased to 95%)
• Under RCEP AgreementEquipment ImportsTariff reduction enters third phase (cumulative reduction reaches 65%)
• Cross-border E-commerceB2B imported equipment pilot expanded to 15 free trade zones