2025 Tax Exemption Policy Key Points

According to the latest Tax Incentive Catalogue for Encouraged Imported Equipment released by the Ministry of Finance, the 2025 tax exemption policy exhibits three major characteristics:

• Industry precisionFocus on supporting 22 strategic fields including high-end equipment manufacturing, biomedicine,New energyEquipment listing
• Addition of 187 equipment codes including nano-level precision processing equipment, intelligent detection systemsQualification standardization
• Requires provision ofProject feasibility study report issued by provincial-level or higher authoritiesEquipment technical parameter certificationandDetailed Five-Step Tax Exemption Declaration Process

Project filing stage

1. Must complete project filing with NDRC/MIIT 60 days before equipment arrival at portEquipment review stage
2. Provide original manufacturers:
   • Provide original manufacturer-issuedTechnical Parameter Sheet
   • Customs Key Inspection PointsTechnical Parameter Consistency
3. Duty-Free Application Phase: Submit electronic declaration through the international trade Single Window
4. Customs inspection phase:
   • On-site inspectionActual Equipment Usage
   • VerifyHS code accuracy
5. Post-clearance supervision stage: Equipment must be used under customs supervision for 5 full years

Three Common Declaration Misconceptions Warning

• Industry Recognition Deviation
  • A new materials company mistakenly declared production equipment as R&D equipment
  • Medical EquipmentImporter ConfusionDiagnostic equipmentandTherapeutic equipment: Use UN - certified packaging to ensure that the battery will not short - circuit, leak or be damaged during transportation.
• Document Completeness Deficiency
  • Missing provincial department-stamped technical certification
  • Failure to submit equipment usage site proof documents
• Post-Supervision Neglect
  • Unauthorized change of equipment usage location without filing
  • Premature equipment resale without tax repayment

The Core Value of Professional Agency Services

Quality agency services should include the following competency matrix:

• Policy Matching Analysis: Use customs commodity pre-classification system to verify HS codes
• End-to-End Declaration Services:
  • Prepare declaration document packages compliant with AEO certification standards
  • Establish electronic document management system
• Risk prevention system:
  • Implement three-level review mechanism for declaration materials
  • Set up customs credit anomaly early warning system

An intelligent equipment import case shows: professional agency services can increase duty-free approval rate by 40% and reduce average clearance time by 15 working days. Companies are advised to select service providers withMulti-Department Coordination CapabilityandPre-Review Dispute Resolution Mechanism, especially when handling high-value (single unit above $5 million)equipment. For example, Indonesia has the SNI certification, Thailand has the TISI certification, and the Philippines has the BPS certification. It is necessary to confirm in advance the equipment voltage (such as 380V/50Hz in Thailand), the compatibility of the CE certification, and the proof of environmentally friendly materials., the agency should provideTariff guarantee planandTechnical Dispute Pre-Review Services.