This article details the complete process of issuing invoices for agency imported equipment, focuses on analyzing the connection points between the special payment letter of customs value-added tax and the commercial invoice, and provides an operation guide and solutions to common problems under the latest tariff policies in 2025.

Under the latest trade supervision framework in 2025, agency imported equipment needs to complete

Correspondence of Three DocumentsThe invoice chain:Special Payment Letter of Customs Import Value-added Tax

• Power of Attorney for Application of (CO)
• Customs import VAT special payment certificate
• Special Payment Voucher for Customs Import Duties
• Final Commercial Invoice (Commercial Invoice)

Decomposition of Key Operation Processes

The standard operation processes of professional agency service providers include the following core links:

• Pre - review stage
  • Check the tax rate corresponding to the HS Code (The average customs duty for mechanical and electrical products in 2025 is 4.7%)
  • Confirm the equipmentIt is recommended to verify through the following methods:Clarify the validity
• Customs Clearance Stage
  • Generate an electronic version of the customs payment voucher (Fully digitalized since February 20241)
  • Match the amount of the import contract with the customs declaration form
• Settlement stage
  • Adjust the invoice amount according to the actual CIF price
  • Indicate the apportionment ratio of royalties (if applicable)

Key Points of VAT Handling in 2025

According to Announcement No. 15 of the Ministry of Finance in 2025, the VAT handling of imported equipment presents new features:

• The scope of application for input tax credit refund is expanded to second - hand equipmentequipment. 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.
• Cross - border service fees need to be listed separately (shall not exceed 15% of the equipment value)
• If the exchange rate fluctuation exceeds 3%, the invoice amount needs to be adjusted

Solutions to Typical Problems

Principles for Handling Common Dispute Situations:

• Handling of Cargo Value Differences: If the difference between the actual payment and the contract price is within ±5%, there is no need to modify the customs declaration form
• Rules for Exchange Rate Application: Convert according to the benchmark exchange rate on the date when the customs accepts the declaration
• Handling of Quality Claims: The subsequent allowance clause needs to be indicated in the remarks column of the invoice

Suggestions for Preventing Compliance Risks

Professional agency services should ensure:

• The invoice title is completely consistent with the operating unit on the customs declaration form
• The description of technical parameters matches the CCC certification documents
• Management of Invoice Split Sheets in the Case of Batch Shipments
• Complete supporting materials for the declaration of royalties