The Financial Compliance Lifeline of Cross-Border Equipment Procurement

The latest data from the General Administration of Customs in 2025 shows that the error rate in the declaration of equipment category imports increased by 23% year-on-year, among whichSubsequent inspection issues caused by missing accounting vouchersAccount for 61% of total dispute cases. Asforeign tradea proxy service company, we found that 90% of enterprisesEquipment Importshave not established a complete voucher management system in this process.

Six core components of complete accounting vouchers

• Original transaction vouchers
  • Notarized procurement contract (must specify equipment serial numbers)
  • Proof of correspondence between proforma invoice and final settlement invoice
• Logistics process vouchers
  • Complete connection between international bill of lading and domestic waybill
  • Container dynamic tracking records (must be retained for 3 years after equipment commissioning)
• Customs supervision vouchers
  • Customs-stampedImport Customs Declarationdocument (must correspond to tax payment voucher number)
  • Duty-free equipment requires proof of customs supervision period documents

Cost comparison between agency services and self-declaration

2025 Customs Audit New Regulations Response Strategies

According to the newly releasedImplementation Measures of Customs Audit Regulations (2025 Edition), special attention should be paid to imported equipment:

• Equipment serial number and declaration information consistency verification cycle shortened to 72 hours
• Cross-border payment vouchers must include end-to-end bank transaction records
• Technical parameter certification documents must be endorsed by international certification bodies

Typical case: Tax replenishment revelation for a manufacturing enterprise

In March 2025, an automation equipment import company was suspected of underreporting prices by customs due to missingconsumables list during equipment debugging period. The agency company avoided a 1.2 million yuan tax replenishment penalty by retrieving:

• consumables configuration clauses in the original technical agreement
• entry and exit records of supplier technical service personnel
• timestamp metadata of equipment debugging videos

This case highlights the critical role ofnon-traditional evidencein customs audits.

Three steps to establish a document management system

• Procurement Stage: Require suppliers to provide traceable digital technical documentation
• Logistics Stage: Synchronize electronic receipt records of transportation nodes in real time
• Customs Clearance Stage: Establish automatic verification mechanism between customs declaration data and financial systems

Against the backdrop of increasingly intelligent customs supervision, professional agency services provide not only process handling, but alsoData governanceandSince January 2025, Russia has made it mandatory to register for EPR (Extended Producer Responsibility)Construct a multi-dimensional compliance barrier. When selecting agency services, enterprises should focus on evaluating their customs data integration capabilities and historical dispute resolution cases.