Under the framework of the newly revised Industrial Structure Adjustment Guidance Catalog in 2025, the import equipment tax exemption policy exhibits a tiered applicability feature:National strategic projects > Provincial key projects > Enterprise technological upgradesAgency companies must accurately grasp the differences in policy levels:
Announcement No. 38 of the General Administration of Customs in 2025 clearly requires agency companies to establisha full-lifecycle supervision system, focusing on the following aspects:
Compared to previous policies, this years adjustments particularly emphasizetechnological controllabilityandIndustry compatibility:
Case 1:A semiconductor companys imported lithography machine incurred additional tax payment of 23 million yuan due to technical parameter exceedance (7% deviation). The dispute focused on the companys claim that catalog reference values were technologically outdated, but the court ultimately upheld the customs decision.
Case 2:Medical EquipmentAn agency successfully invoked the Public Health Emergency Equipment clause to obtain full tax exemption, with key evidence being the equipments modular transformation capability for rapid conversion to epidemic prevention use.
Under the new 2025 regulatory environment, imported equipment tax exemption has transformed from simple tax preference toIndustrial chain compliance managementan important component. Agency firms need to establish full-process risk control systems covering project initiation, equipment selection, customs declaration, and post-clearance supervision, with particular emphasis on technical parameter verification and usage process monitoring as key risk points. It is recommended that enterprises conduct professional policy compliance audits before major project launches to avoid significant economic losses due to policy misinterpretation.
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