First,a core analysis of the tax-free policy for imported equipment in 2025

According to the latest "Catalog of Encouraged Import Technologies and Products (2025 Edition)" issued by the Ministry of Finance,enterprises can enjoy a zero-tariff policy by importing eligible equipment through agents.The implementation of this policy requires the simultaneous fulfillment of three conditions:

• Devicetypematching:Limitedtospecializedequipmentinthe14keyareaslistedinthecatalog,suchasintelligentmanufacturingandbiomedicine.
• Technicalparametersmeetthestandards.:Theequipmentperformancemustmeettheinternationallyadvancedlevelstandardsspecifiedinthecatalog(e.g.machiningaccuracy≤0.001mm).
• CertificateofComplianceforIntendedUse:Providetheenvironmentalimpactassessmentreportandproductioncapacityplanningdocumentsfortheequipmentusagesite.

II.Breakdown of the Entire Process for Agency Import of Duty-Free Equipment

Professional agency companystandardsService ProcessIncludingFive key stages:

• PreliminaryFilingStage(15-20workingdays)
  • Processingthe"EncouragedProjectConfirmationLetter"andpre-approvaloftheequipmentlist
  • Submitthedutyreductionandexemptionapplicationformtothelocalcustoms.
• Customs clearance stage (3-5 working days)
  • TheHSCODEdeclarationmustbeaccuratetothe10-digittariffcode(e.g.84864000).
  • Attachedaretheoriginaltechnicalspecificationsandtestreports.

III.Three Common Misconceptions in Corporate Tax Filing

According to the statistics of the General Administration of Customs for the first quarter of 2025,32% of duty-free applications were returned due to the following issues:

• Confusingtariffswithvalue-addedtax:Onlyimporttariffsareexempted,whilethe13%value-addedtaxstillneedstobepaid.
• Misjudgmentofequipmentattributes:Declaringgeneral-purposeequipmentasspecializedequipment(e.g.reportingaregularmachinetoolasafive-axislinkagemachinetool)
• Lackofdocumenttimeliness：UsingexpiredBrightorcertifieddocuments

IV.Criteria for Selecting Professional Agencies

When selecting a qualified foreign trade agency service provider,it is essential to focus on three key dimensions:

• Customscreditrating:PrioritizeAEOAdvancedCertificationenterprises(customsclearanceefficiencyincreasedby40%).
• Industrycasedatabase:Requestforsuccessfulduty-freecasesofsimilarequipment.
• Riskpreventionandcontrolsystem:Itshouldincludeafull-processmonitoringmechanismcoveringpre-review,declaration,andverification.

5.New trends in policy implementation in 2025

The new supervision regulations implemented by the General Administration of Customs since January 2025 require that:

• EquipmentUsageVerificationCycleReducedfrom3yearsto2years.
• ElectronicsubmissionrateofapplicationmaterialsMustreach100%(supportsdirectXMLformattransmission)
• NewlyaddedTechnicalAppraisalofSecond-handEquipmentMandatoryrequirement