Home»Trade Compliance» Comprehensive Analysis of Tax Exemption Policies for Imported Equipment: Does Your Company Meet These Conditions?
Key points of the 2025 tax exemption policy:
According to the latest "Tax Incentive Catalog for Encouraged Imported Equipment" issued by the Ministry of Finance, the tax exemption policy for 2025 exhibits three major characteristics:
Industry precision: Priority support will be given to high-end equipment manufacturing, biomedicine,New energy22 strategic areas including...
Equipment inventory listing: Added 187 equipment codes including nano-level precision machining equipment and intelligent inspection systems.
Standardization of Qualifications: Request to provide documents issued by provincial-level or higher authorities.Feasibility Study Report for the ProjectandProof of Equipment Technical Parameters
Detailed Five-Step Process for Tax-Free Declaration
Project Filing Stage:The project filing with the NDRC/MIIT must be completed 60 days prior to the equipment's arrival at the port.
Equipment review phase:
Provide the original manufacturer's issuedTechnical Specifications Sheet
Customs key verificationConsistency of technical parameters
Tax exemption application stage: Submit electronic declarations through the "Single Window" for international trade.
Customs inspection phase:
On-site inspectionActual usage of the equipment
VerifyHS code accuracy
Post-clearance supervision stage: The equipment must be used under customs supervision for a full 5 years.
Warning on Three Common Misdeclaration Pitfalls
Industry-recognized deviation
A new materials company mistakenly declared production equipment as R&D equipment.
Medical EquipmentImporter confusionDiagnostic equipmentandTherapeutic equipment: Use UN - certified packaging to ensure that the battery will not short - circuit, leak or be damaged during transportation.
File integrity is missing.
Technical certification document lacking the official seal of the provincial department.
Proof of equipment usage site not submitted
Subsequent regulatory neglect
Unauthorized change of equipment usage location without filing.
The equipment was sold in advance without paying the outstanding taxes.
The Core Value of Professional Agency Services
A high-quality proxy service should encompass the following competency matrix:
Policy Matching Analysis: Verify HS codes using the Customs Commodity Pre-classification System
Full-process declaration services:
Prepare a declaration document package that complies with AEO certification standards.
Establish an electronic document management system.
Risk prevention system:
Establish a three-tier review mechanism for declaration materials.
Establish a Customs Credit Anomaly Early Warning System
A case study on the import of intelligent equipment shows that professional agency services can increase the approval rate of duty-free applications by 40% and reduce the average customs clearance time by 15 working days. It is recommended that enterprises opt for agencies withMulti-department coordination capabilityandPre-trial dispute resolution mechanismservice providers, especially when dealing with high-value (single unit exceeding $5 million)Equipment ImportsWhen requesting the agent to provide,Tariff guarantee planandTechnical Dispute Pre-review Service.