Tax - freeEquipment ImportsThe particularity of invoices

According to the latest revised 2025 "Catalogue of Encouraged Import Technologies and Products," imported equipment eligible for tariff reductions must meet the following requirements:Two-factor authentication mechanism: It is necessary to complete the tax exemption qualification filing during the project approval stage and provide complete and accurate trade documents during the customs clearance process. Among these, the commercial invoice, as the core document, directly affects customs' determination of equipment attributes and the calculation of tax exemption amounts.

Five Fatal Details in Invoice Creation

• Device description accuracy
  • Must include technical parameters corresponding to the Customs HS code.
  • Prohibit the use of vague expressions such as "production line equipment group" and other ambiguous terms.
• It is recommended to verify through the following methods:Ming Linkage
• The place of invoice issuance must be completely consistent with the country of issuance of the FORM E Certificate of Origin.
• Starting from 2025, new cross-verification requirements for electronic certificate of origin information will be added.
• Pricing Clause Pitfalls
  • The CIF quotation must be listed separately.Maritime TransportationPremium ratio
  • Under DDP terms, the details of domestic transportation costs must be specified.

Three major abnormal situations subject to key customs inspection

Customs audit data for 2025 reveals that 72% of issues with duty-free equipment imports stem from invoice discrepancies:

• Model matching discrepancyA semiconductor company faced a 37-day port detention due to classification disputes caused by the invoice's failure to specify the temperature control accuracy of the equipment.
• Confusion of currency units: Cross-border payments settled in offshore RMB without special notation in the invoice remarks column.
• Batch shipment omission: The equipment under the same contract is imported in three batches, and the declaration elements of the first batch are not continued in the invoices of subsequent batches.

Quantitative Comparison of the Value of Professional Agency

• Time Cost
  • Average time taken for self-declaration: 42 working days
  • Professional agency customs clearance time: 15 working days
• Compliance risks:
  • The incidence of demurrage fees decreased by 83%.
  • The probability of tax replenishment due to misclassification decreased by 91%.

2025 agency service selection guide

Three essential characteristics of a high-quality agent:

• Hold AEO Advanced Certification qualification
• Equipped with a dedicated trade compliance audit team
• A successful case database for importing specialized industry equipment.

A certainNew energyThe company successfully imported lithium battery production equipment worth 230 million yuan through professional agents, effectively avoiding the risk of anti-dumping investigations by employing a split-pricing strategy. Customs clearance was completed 19 working days ahead of the original schedule.