Latest customs data for 2025 shows a 23% year-on-year increase in imports of electromechanical equipment, with precision equipment valued over 5 million RMB per unit accounting for more than 41%. Importers of such high-value equipment commonly face three major pain points:Duty valuation calculation deviationsLeading to tax supplement risks,Unreported royalty paymentsResulting in administrative penalties,Classification disputeAnd customs clearance delays. A semiconductor company once incurred over 1 million RMB in port demurrage fees due to a 37-day detention of a batch of equipment caused by HS code misclassification.
The fundamental differences between tax-inclusive models and traditional agency
Tax-inclusive equipment importImport RepresentationCore value lies inRisk transfer mechanism:
Tax calculation method comparison:
Standard agency: Pay taxes based on actual tax bills
Tax-inclusive agency: Settle at agreed fixed tax rates
Buy - out System (Procurement Service):
Standard agency: Importers bear declaration risks
Tax-inclusive agency: Service providers bear classification deviation risks
Complete 2025 tax-inclusive agency operation process analysis
Professional tax-inclusive equipment import requires six key stages:
Pre - filing stage
Equipment functional parameter filing (down to power parameters)
New energyNew origin certification verification process for equipment
A medical equipment importer saved 820,000 yuan in tax payments through a fixed-rate scheme with a tax-inclusive agent under the VAT restoration policy, highlighting the special advantages of tax-inclusive models during periods of rate fluctuations.
Three Common Misconceptions About Tax-Inclusive Imports
Myth 1: Tax-inclusive means all-inclusive (actually excludes non-tax fees like late declaration penalties)
Myth 2: The lower the tax rate the better (abnormally low rates may trigger customs audits)
Misconception 3: New and used equipment have same rates (second-hand equipment requires additional environmental protection tax)
Ultimate Decision Logic for Equipment Importers
For equipment valued over 5 million yuan, priority should be given to tax-inclusive models. Specific decisions can refer to the formula:Risk cost = (Equipment value × Disputed tax rate difference × 0.3) + Demurrage losses. When the calculation result exceeds 30% of service fees, the tax-inclusive model becomes more economical. A precision instrument manufacturer successfully reduced overall import costs by 17.6% using this model.