Equipment in 2025Import and exportCore Tariff Framework

According to the latest WTO tariff concessions schedule and China Customs Announcement No. 85, electromechanicalEquipment importTariff presentationStepped differentiated features:

• Base tax rate: ordinary equipment remains in the 8–15 % range
• Preferential tax rate:
  • Equipment under the FTA can be as low as 0%
  • Equipment listed in the Catalogue of Major Technical Equipment is eligible for a 50% reduction.
• Temporarily imported equipment is eligible for a refund of customs security deposits.

Practical Breakdown of the Three Major Tax-Reduction Pathways

Path 1: Activation of FTA Tariff Preferences

• Zero tariffs on industrial robots under RCEP
• List of Precision Instruments Eligible for Tariff Reductions under the China-EU Investment Agreement
• Origin CertificateApplication of the "De Minimis" Rule

Path 2: Device Classification Technology Optimization

• Split Declaration Strategy for Complete Sets of Equipment (HS Code Recombination)
• Comparison of Tax Rate Differences Between Components and Complete Machines:
  • 12% tariff on complete semiconductor manufacturing equipment
  • Key module components tariff 5%

Path 3: Application of the Temporary Admission Regime

• Conditions for Duty-Free Import of Equipment Under an ATA Carnet
• The temporary import period has been extended from 6 months to 12 months.
• Exhibition Equipment RecoveryTax RebatesOperation process

Key Risk Prevention and Control Points for 2025

The latest audit priorities released by the General Administration of Customs indicate that special attention must be paid to the declaration of equipment-related goods:

• Functional Modular Equipment Declaration Completeness Verification
• If the software value exceeds 15%, it must be declared separately.
• Update of Residual Value Assessment Standards for Second-hand Equipment

Realizing the Value of Professional Agency Services

A certainMedical DevicesImport cases show that professional solution design achieves:

• Change the declaration of the complete machine to importing key components separately.
• Superimposing the preferential tariff rates under the China-Switzerland Free Trade Agreement
• The overall tax burden fell from 13.6% to 8.2%.

Professionalforeign tradeThe agency can provideTariff planning, compliance review, and dispute resolutionEnd-to-end service: companies are advised to complete the following before importing or exporting equipment:

• Advance Ruling Application for HS Code
• FTA Applicability Diagnosis
• Logistics Route Tax Cost Estimation