MiningA Panoramic View of Tax Rates

According to the latest statistics from the General Administration of Customs in 2025,the export value of mining machinery exceeded 37 billion U.S.dollars,with a year-on-year increase of 8.2%.While the industry is developing rapidly,Tax rate fluctuations caused by equipment classification differencesBecoming the biggest pain point for enterprises.This article will provide an in-depth analysis of the key control points in the current tax-rate system.

Core Equipment Tax Rate Classification System

According to the classification principles of the Harmonized System (HS) Code,mining equipment is mainly divided into three categories:

• Miningequipment(HScodes8428/8430)
  • Rock-drillingmachinery:9%Productssuchaspigiron,crudesteel,recycledironandsteelrawmaterials,andferrochromiumaresubjecttoazero-importprovisionaltariffrate.Theexporttariffratesofsteelproductssuchasferrosilicon,ferrochromium,andhigh-puritypigironhavebeenadjustedtoexportprovisionaltariffratesof25%,20%,and15%respectively.
  • MiningExcavator:13%VATRate
• Mineral-processing equipment (HS 8474)
  • Crusher:11%exporttaxrebaterate
  • Flotationmachine:6.5%importtariff
• Safety equipment (Category 8538)
  • GasDetector:Zero-TariffAgreement
  • EmergencyRescueEquipment:8%TaxRebateDifference

Three major changes in tax rate policies in 2025

• Theexporttaxrebaterateforminingelectricequipmenthasbeenraisedby2percentagepoints.
• TheaveragetariffamongRCEPmembercountrieshasbeenreducedto3.8%.
• UpdatedStandardsforCalculatingAdditionalTaxesonSecond-HandEquipmentExports

Guidelines for the Application of Regional Preferential Policies

Attention must be paid to tariff reductions achieved through free-trade agreements:

• ASEANmarket:Indonesiarequires40%localcontentoforigin
• Africanmarket:Egyptimposesa15%surchargeonminingmachinery
• SouthAmericanmarket:ChileexemptsminingLinktax

Four-Step Compliance Filing Method

• PrecisematchingofequipmentfunctionalparameterswithHScodes
• Three-levelverificationofthecertificate
• Pre-auditmechanismforthe"three-documentintegration"oftaxrefundmaterials
• Cross-borderlogisticsexpensepre-taxdeductionplanning

Typical dispute resolution cases

A certain company exportsIntelligent Screening SystemOriginally classified under HS 8479 (9% rebate rate),it was re-categorized as HS 8431 (13% rebate rate) by a professional agent,boosting the refund by RMB 240,000 on a single shipment.The key was supplying a working video of the equipment and the technical manual to prove its actual use.

Path to Value Realization of Agency Services

• Theadvancerulingapplicationperiodfortariffshasbeenshortenedto7workingdays.
• Theutilizationrateoffreetradeagreementshasincreasedto92%.
• Thesuccessrateofcustomsinquiryresponsesincreasedby35%.