Tax exemption under the policy frameworkVoucher management

According to the Ministry of Finance’s Announcement No.12 of 2025,the import of advanced equipment that meets the national industrial policies can enjoy tariff reductions and exemptions.In the agency import business,Four-part invoice systemThe compliant handling of (Customs Payment Vouchers,VAT Special Invoices,Proforma Invoices,and Commercial Invoices) is directly related to whether enterprises can smoothly enjoy policy benefits.

Analysis of Key Elements in Tax-Free Equipment Invoices

The import service agent should focus on the accuracy of the following document elements:

• Commodityclassificationcode
  • Fullymatchingthe"CatalogueofEncouragedImportedTechnologiesandProducts".
  • KeyPointsofthe2025HSCodeUpdate
• Applicability of Price Terms
  • PricingmethodsunderdifferentscenariosofFOB/CIF/DDP
  • SpecificationfortheSeparateHandlingofRoyaltyFees
• Explicit relevance
  • ThelatestrulesoforiginundertheRegionalComprehensiveEconomicPartnershipAgreement(RCEP)
  • ThirdpartyDocumentationrequirementsforproof

Response strategies for typical dispute scenarios

In the customs inspection cases over the past three years,48% of the disputed pointsFocus on the compliance of invoice elements.We recommend that enterprises pay special attention to:

• Confusionintheidentificationofnon-tradepaymentitemsandequipmentcosts
  • TypicalCase:ASemiconductorCompanyFacedAdditionalTaxDuetoFailuretoSeparatelyAccountforTechnicalGuidanceFees
• Requirements for invoice filing of subsequent regulatory equipment.
  • RegulationsonInvoiceManagementforDisposalofEquipmentUnderCustomsSupervision
• Applicable boundaries of cross-border e-commerce retail import policies
  • TherequirementsforinvoicesfortransactionsonnewB2Bplatformsin2025

Comprehensive Compliance Operation Guide for the Entire Process

Professional service providers should establishThree-level review mechanism:

• Pre-reviewstage

Verify the consistency of the equipment’s technical parameters with the entries in the "Catalog," with a focus on validating:

• Keyindicatorssuchasequipmentpoweraccuracy
• Thevalidityperiodofthemanufacturer’sauthorizationdocument.

Three Key Focus Areas for Risk Prevention

• Dynamicmonitoringmechanism:SubscribetotheGeneralAdministrationofCustomsPolicyUpdateExpressService
• Professionalteamconfiguration:Maintainatleasttwoprofessionalsholdingcustomsdeclarantqualifications.
• Systemintegrationcapability:Achievedirectdataconnectionbetweenthecustomssystemandthefinancialsystem.

With the implementation of the "Smart Audit 2.0" system by the customs in 2025,the proportion of machine audits of invoice elements will be increased to 75%.It is recommended that enterprises carry out relevant preparations in advance.Digital Credential ManagementTransformation: Through the system interface of professional agency service providers,automatic matching between declaration data and original invoices is achieved,fundamentally avoiding compliance risks caused by human errors.