Tax - freeEquipment ImportsSpecial characteristics of invoices

According to the latest 2025 revised Catalog of Encouraged Import Technologies and Products, equipment imports eligible for tariff reductions must meetDual verification mechanism: Both complete duty-free qualification filing during project approval and provide complete and accurate trade documents during customs clearance. As a core document, commercial invoices directly affect customs determination of equipment attributes and calculation of duty-free amounts.

Five critical details in invoice preparation

• Accuracy of equipment description
  • Must include technical parameters corresponding to the customs HS code
  • Vague expressions such as production line equipment group are prohibited
• It is recommended to verify through the following methods:Linkage requirement
• Invoice issuance location must exactly match the country of origin on FORM E certificate
• New requirement for cross-verification of electronic origin information starting from 2025
• Pitfalls in price terms
  • CIF quotations must separately specifyMaritime TransportationInsurance premium proportion
  • DDP terms must detail domestic transportation costs

Three major abnormal situations subject to key customs verification

2025 General Administration of Customs audit data shows that 72% of duty-free equipment import issues stem from invoice defects:

• Model matching discrepancies: A semiconductor companys equipment was detained at port for 37 days due to invoices omission of temperature control accuracy, causing classification disputes
• Currency unit confusion: Offshore RMB settlement used for cross-border payment but not specially noted in invoice remarks column
• Batch shipment omissions: Equipment under the same contract imported in three batches, with subsequent batch invoices failing to maintain declaration elements from the first batch

Quantitative comparison of professional agency value

• Time Cost
  • Average time for self-declaration: 42 working days
  • Customs clearance time with professional agency: 15 working days
• Compliance risks:
  • 83% reduction in port demurrage occurrence rate
  • 91% decrease in tax supplement probability caused by classification errors

2025 agency service selection guide

Three essential characteristics of premium agency services:

• Hold AEO Advanced Certification qualification
• Dedicated trade compliance audit team
• Successful case database for specific industry equipment imports

A certainNew energyThe enterprise completed the import of lithium battery production equipment worth 230 million yuan through professional agency services, successfully avoided anti-dumping investigation risks using split pricing strategy, and completed customs clearance 19 working days ahead of schedule.