Equipment ImportsFinancial myths and practical truths

In the latest 2025 revision of the General Administration of Customsimport and exportMethods for Determining Customs Value of Goods,Import Representationthe accounting treatment of service fees has sparked industry debate. AMedical Equipmentcase where an importer paid 370,000 yuan in back taxes and late fees due to incorrect allocation of agency fees exposes cognitive blind spots in equipment value confirmation.

Three compliance bases for recording agency fees

Customs dutiable value determination criteriaClear requirements:

• Agency service fees directly related to import activities
• Transportation-related costs before equipment arrives at the domestic entry point
• Additional customs clearance and inspection service fees that cannot be separately accounted for

According to 2025 special audit data from the Tariff Department, correctly including agency fees in equipment original value can reduce corporate comprehensive tax burden by an average of 2.3 percentage points.

Four-step practical operation method

• Contract splitting
  • Separate listing of customs clearance service fees and logistics service fees
  • Technical consultation fees to be signed separately in supplementary agreements
• Voucher management
  • Obtaining detailed service item lists recognized by customs
  • Maintaining complete payment flow evidence chain

Comparative analysis of typical cases

Case of an automation equipment importer adopting fee splitting solution:

• correct operation: Including 150,000 yuan agency fees incurred before equipment debugging into original value, saving 42,000 yuan in taxes over three years
• Incorrect operation: Similar companies including 200,000 yuan agency fees in period expenses, resulting in 38,000 yuan additional tariff and surcharges

Analysis of common cognitive misconceptions

Misconception 1:Small agency fees do not affect tax calculation
Actual impact: Single fees may trigger dutiable value adjustment coefficients

Misconception 2:Customs duties paid can ignore subsequent processing
Risk point: Depreciation period differences leading to income tax settlement disputes

2025 new policy response strategies

According to General Administration of Customs Announcement No.45, enterprises are advised to:

• Establish import expense classification accounting ledger
• Conduct quarterly tariff cost-benefit analysis
• Agree on price adjustment compensation clauses with agents