Policy Dividends and Application Thresholds: Tax Exemptiondual attributes

According to the latest amendment of the "National Catalogue of Technologies and Products Encouraged for Import" in 2025,intelligent manufacturing equipment,environmental monitoring instruments,and other 12 categories of products that conform to the direction of industrial upgrading can enjoy import tariff and value-added tax reductions and exemptions.However,the applying enterprises must meet the following requirements at the same time:

• Theequipmentuserpossessesthecorrespondingqualificationcertificationdocuments.
• Theimportedequipmentisnotlistedintherestrictedcommoditycatalog.
• Pleaseprovidethecompleteprojectinitiationfilingmaterials.

Standard Operating Procedure Breakdown (Based on GACC Announcement No.38 of 2025)

Professional agency servicesRequired to Complete四Piece關(guān)鍵Stage:

• Pre-reviewstage
  • AccurateclassificationofequipmentHScodes(errorratemustbecontrolledwithin0.5%).
  • Pre-confirmationofTaxExemptionEligibility(KeyVerificationofEnterpriseCreditRating)
• Declaration phase
  • Applicationofthe"BatchDeclaration"ModelinSpecialCustomsSupervisionZones
  • TipsforSynchronizedDeclarationofElectromechanicalCertificate/ExemptionForm
• Customs Clearance Phase
  • CoordinationMechanismBetweenLocalInspectionandPortClearance
  • Standardizedprocessingoftechnicalspecificationdocuments
• Write-off stage
  • DesignofEquipmentDisposalPlanDuringtheFive-YearRegulatoryPeriod
  • AnnualReportProductionStandardsforUsageStatistics

The Three Firewalls of Risk Control

Professional agencies ensure operational compliance through the following mechanisms:

• Policyearlywarningsystem:Real-timemonitoringofupdatesfromtheGeneralAdministrationofCustoms
• Thedual-reviewsystemfordocuments:Separatereviewofbasicmaterialsandtechnicaldocuments
• EmergencyResponsePlan:Includessolutionsfor15commonemergencysituations

Typical case analysis

Case of a semiconductor company importing lithography equipment:

• Disputeovertheoriginallydeclaredvalue(finalreductionofthecustomsdutybaseby28%)
• Technicalparametertranslationerrorcorrection(toavoida3-monthdelayedreportingperiod)
• FilingforEquipmentUpgradesDuringtheRegulatoryPeriod(SuccessfullyRetainingTaxExemptionEligibility)

Prediction of Policy Trends in 2025

Based on industry trend analysis:

• TherequirementsfortheintelligentcustomsclearancesysteminterfacewillbeupgradedtoLevel-3standards.
• Thekeyindustrycatalogisexpectedtobeexpanded.EquipmentCategory
• Customsinspectionsareshiftingtheirfocustoverifyingtheactualusageofequipment.

Frequently Asked Practical Questions

• Q:Istaxrepaymentrequiredfortheresaleofduty-freeequipment?

It is necessary to distinguish between the equipment’s service life and the transferee’s qualifications.If the equipment is resold within the 5-year regulatory period,corresponding taxes must be paid retroactively.Professional agents can provide optimal tax planning solutions.