How to Achieve the Optimal VAT Solution for Importing Duty-Free Equipment?

Evolution and Key Adjustments of Duty-Free Policies

Under the 2025 VAT Law Implementation Regulations, duty-freeequipment. 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.policies reflect three major changes:Dynamic adjustment mechanism of the catalogintroduction of industry support orientation,reduction of supervision periodsto 5 years,and clarification of penalty standardsat 30%-50% of equipment value for violations. The current duty-free catalog includes:

• scientific research instruments (2025 additions include smart inspection equipment),
• medical devices (DRGs-certified equipment prioritized),
• and environmental protection devices (carbon emission monitoring equipment listed separately).
• Major technical equipment (requires special certification from the Ministry of Industry and Information Technology)

Practical operation process breakdown

Professional agency services can reduce customs clearance time by 40% and lower compliance risks by 25%. Key operation nodes include:

• Qualification pre-review stage
  • Enterprise nature and business scope compatibility review
  • Standardization processing of equipment purpose certification documents
• Customs declaration stage
  • Cross-verification between HS codes and duty-free catalog
  • Intelligent verification of technical parameter comparison system
• Post-clearance supervision stage
  • Establish electronic equipment usage ledger
  • Process regulatory release application 6 months in advance

Typical scenario risk prevention

2025 inspection cases show that 65% of violations stem from the following situations:

• Split declaration of dual-purpose equipment: A biotech company fully declared R&D/production dual-purpose equipment as duty-free, resulting in tax recovery and penalties
• Distorted related-party transaction prices: Imported equipment transaction price was 20% lower than international market price, triggering customs valuation questioning procedure
• Unauthorized change of usage location: Duty-free equipment was transferred to affiliated enterprises without filing, leading to duty-free qualification revocation

Economic calculation model

Taking the import of $5 million equipment as an example:

• Self-declaration mode: Total cost approximately $820,000 (including guarantee deposit interest, compliance consulting fees, etc.)
• Professional agency mode: Cost controlled at $650,000, saving up to 23 working days
• Expected losses from violations: Up to 55% of equipment value (including back taxes, fines, credit downgrades)

2025 Agency Service New Standards

Qualified agent institutions should possess:

• Customs AEO Advanced Certification qualification
• National port emergency response network
• Dual-core team of professional tax specialists + customs declarants
• Real-time verification capability of intelligent declaration system