Equipment in 2025Core Tariff Framework

According to the latest WTO tariff concessions schedule and China Customs Announcement No.85,electromechanicalTariff presentationStepped differentiated features:

• Basetaxrate:ordinaryequipmentremainsinthe8–15%range
• Preferentialtaxrate:
  • EquipmentundertheFTAcanbeaslowas0%
  • EquipmentlistedintheCatalogueofMajorTechnicalEquipmentiseligiblefora50%reduction.
• Temporarily imported equipment is eligible for a refund of customs security deposits.

Practical Breakdown of the Three Major Tax-Reduction Pathways

Path 1: Activation of FTA Tariff Preferences

• ZerotariffsonindustrialrobotsunderRCEP
• ListofPrecisionInstrumentsEligibleforTariffReductionsundertheChina-EUInvestmentAgreement
• Applicationofthe"DeMinimis"Rule

Path 2: Device Classification Technology Optimization

• SplitDeclarationStrategyforCompleteSetsofEquipment(HSCodeRecombination)
• ComparisonofTaxRateDifferencesBetweenComponentsandCompleteMachines:
  • 12%tariffoncompletesemiconductormanufacturingequipment
  • Keymodulecomponentstariff5%

Path 3: Application of the Temporary Admission Regime

• ConditionsforDuty-FreeImportofEquipmentUnderanATACarnet
• Thetemporaryimportperiodhasbeenextendedfrom6monthsto12months.
• ExhibitionEquipmentRecoveryOperationprocess

Key points of new risk prevention and control in 2025

The latest audit priorities released by the General Administration of Customs indicate that special attention must be paid to the declaration of equipment-related goods:

• FunctionalModularEquipmentDeclarationCompletenessVerification
• Ifthesoftwarevalueexceeds15%,itmustbedeclaredseparately.
• UpdateofResidualValueAssessmentStandardsforSecond-handEquipment

Realizing the Value of Professional Agency Services

A certainImport cases show that professional solution design achieves:

• Changethedeclarationofthecompletemachinetoimportingkeycomponentsseparately.
• SuperimposingthepreferentialtariffratesundertheChina-SwitzerlandFreeTradeAgreement
• Theoveralltaxburdenfellfrom13.6%to8.2%.

Professional agencies can provide.Tariff planning,compliance review,and dispute resolutionEnd-to-end service: companies are advised to complete the following before importing or exporting equipment:

• AdvanceRulingApplicationforHSCode
• FTAApplicabilityDiagnosis
• LogisticsRouteTaxCostEstimation