How to Choose the Optimal Tax Rate Scheme for Mining Equipment Exports?
SERVICE
TRACKING NO. 20250921 / GLOBAL Zhongshen Trade · 23+ Years of Expert Trade Agency
Trade Challenges?
No import/export license, customs delays,
or complex compliance issues.
or complex compliance issues.
Our Solution
One-stop full-chain agency: ensure efficient
clearance and fund security.
clearance and fund security.
Cost OptimizationUrgent ClearanceGlobal ResourcesCompliant Rebates
This article analyzes the core points of the export tariff policy for mining equipment in 2025, from tariff classification, tax rebate rate estimation to the application of regional agreements, providing a compliant path and practical suggestions for reducing trade costs.

MiningNew Trends in Tariff Classification
According to the 2025 edition of the General Administration of Customs of China《The Customs Tariff,mining equipment mainly involves three key tariff codes:
- Item8430.49:Crushing/GrindingMachinery(CurrentExportRebateRate13%)
- Item8428.32:Materialconveyingequipment(taxrebaterate9%)
- Item8474.20:MineralSortingEquipment(TaxRebateRate11%)
The tariff-reduction potential brought by regional trade agreements
For the Southeast Asian market,the RCEP agreement offers additional tariff reductions:
- TheIndonesianmarketisavailableforapplication.5%→0%Preferentialimporttariffforcrushers
- ThePhilippinesimposesonmineral-processingequipment3-yeargraduatedtaxreductionpolicies
- 2025:Basetaxrate7%→Actualimplementation5%
- 2026:Agreementtariff3.5%
Key operational milestones for VAT refunds
To successfully claim the 13% tax rebate rate,the following conditions must be met:
- EquipmentmanufacturingrawmaterialsLocalizationrate≥65%
- ProvidecompleteProductionprocessflowchart
- CustomsAdvanceClassificationOpinion
Common Filing Misconceptions and Compliance Recommendations
- Misunderstanding1:Declaringcompletesetsofequipmentasindividualparts(resultingina4–7percentage-pointreductioninthetaxrebaterate)
- CompliancePlan:Applicationforthedeterminationofacombinedcommoditycodebycustoms
- Misunderstanding2:Ignoringtherulesoforigincumulation(lossofRCEPregionalvaluecontentdeduction)
Special Scenario Handling Guidelines
Special attention must be paid when exporting second-hand equipment:
- ProvideEquipmentDepreciationAssessmentReport
- SomecountriesrequireCECertificationUpdate
- Africancountriesgenerallyimpose3-5%Additionalenvironmentaltax
Practical Tip:It is recommended to sign theWhen drafting the agency agreement,clearly stipulate a mechanism for handling tariff disputes and include customs classification disagreements under the force majeure clause to effectively control trade compliance risks.
Was this helpful? Give us a like!
Looking for more efficient import & export solutions?
Contact our experts for compliance audits, precise quotes, and one-stop customs support.
Contact our experts for compliance audits, precise quotes, and one-stop customs support.

Recent Comments (0) 0
Leave a Reply