Policy Benefits and Declaration Thresholds: The Dual Nature of Duty-FreeEquipment ImportsAccording to the newly revised 2025 Catalog of Nationally Encouraged Import Technologies and Products, 12 categories including intelligent manufacturing equipment and environmental monitoring instruments aligned with industrial upgrading can enjoy import tariff and VAT exemptions. However, declaring enterprises must simultaneously meet:

Equipment end-users possess corresponding qualification documents

• Imported equipment not listed in restricted commodity catalog
• Provide complete project filing materials
• Standard Operation Process Breakdown (Based on General Administration of Customs Announcement No. 38 of 2025)

Agency services must complete four key phases:

Professionalforeign tradePrecise HS code classification (error rate controlled within 0.5%)

• Pre - review stage
  • Duty-free qualification pre-confirmation (focus on enterprise credit rating verification)
  • Application of special supervision zone split shipment consolidated declaration mode
• Declaration phase
  • Application of split delivery with consolidated declaration mode in special customs supervision zones
  • Coordination mechanism between local inspection and port release
• Customs Clearance Phase
  • Technical specification data standardization processing
  • Standardized processing of technical specification documents
• Verification phase
  • Equipment disposal plan design during the five-year supervision period
  • Annual usage report preparation specifications

Three lines of defense for risk control

Professional agencies ensure operational compliance through the following mechanisms:

• Policy early warning system: Real-time monitoring of Customs General Administration updates
• Dual-review system for documents: Separate review of basic materials and technical documents
• Emergency Response Plan: Includes solutions for 15 common emergency situations

Typical case analysis

Case study of a semiconductor company importing lithography equipment:

• Original declared value dispute (final tariff base reduction of 28%)
• Technical parameter translation error correction (avoided 3-month delayed declaration period)
• Equipment upgrade filing during supervision period (successfully maintained tax-exempt status)

2025 policy trend forecast

Based on industry trend analysis:

• Requirements for intelligent customs clearance system integration will be upgraded to Level-3 standard
• Key industry catalog expected to addNew energyEquipment categories
• Customs inspection focus shifting to actual usage verification of equipment

Frequently asked practical questions

• Q: Is tax payment required when reselling tax-exempt equipment?

  Depends on equipment service life and transferee qualifications. Resale during 5-year supervision period requires corresponding tax payment. Professional agencies can provide optimal tax planning solutions.

• Q: What are the new channels for catalog queries?

  Recommended use of Customs General Administrations Classification Precedent Assistance System, supporting fuzzy queries and case comparison functions