New changes in tax exemption policy for imported equipment in 2025

According to the latest announcement by the Ministry of Finance, the tax exemption policy for imported equipment in 2025 continues the support for scientific research, education, and healthcare, but adds newVerification of equipment ageandIntelligent Supervisory System DockingTwo requirements. Enterprises must provide complete planning for the use of equipment throughout its life cycle when declaring, and the data of imported equipment must be connected to the customs intelligent supervision platform in real time.

Essential documents list for tax-free declaration

• Tax Exemption Confirmation: Must include precise information on equipment technical parameters, import quantity, and usage location
• Purpose Certification Document:
  • Research institutions must attach project approval documents
  • Medical institutions must provide medical practice license
• Technical Specifications for Imported Equipment(Bilingual version in Chinese and English)
• Customs HS Code Advance Ruling Notice
• Five-Year Usage Commitment Letter(New requirement added in 2025)
• Equipment Installation and Commissioning Plan

Three Major Risk Points for Self-Declaration by Enterprises

Customs data from 2023 shows that 37% of self-declaring enterprises had documentation errors, with main issues concentrated in:

• Technical parameter descriptions not matching actual goods leading to classification errors
• Insufficient validity of usage location certification documents
• Technical obstacles in smart supervision system integration

Core service value of professional brokers

High-quality agencies pass throughFour-layer safeguard mechanismRisk control measures:

• Pre-declaration phase: Establish equipment technical parameter database comparison system
• Declaration phase: Dual-review system ensures document logical consistency
• Clearance phase: Equip with technical team for smart supervision system integration
• Post-clearance management: Establish dynamic tracking system for equipment service life

Industry database completeness:

• Check penalty records in the National Enterprise Credit Information Publicity System
• Specific industry case database reserve (medical equipment agency cases must be ≥20)
• Technical team configuration (should include compound talents such as classification specialists and system engineers)
• Error compensation mechanism (premium agencies provide full tariff guarantee services)

2025 declaration process optimization suggestions

According to latest policy requirements, enterprises are advised to start preparations 6 months in advance:

• Months 1-2: Complete equipment technical parameter finalization and usage planning
• Month 3: Obtain customs pre-classification opinion
• Month 4: Prepare smart supervision system integration plan
• Month 5: Conduct document compliance pre-review
• Month 6: Formal declaration and system integration completion

Professional agency service providers approvedFull-process node controlandRisk early warning mechanismcan reduce the average declaration cycle by 40%, especially during the policy transition period (2024Q4-2025Q2). It is recommended that enterprises prioritize cooperation with frontline agencies with policy interpretation capabilities.