What taxes and fees do import equipment agents actually need to pay?

Analysis of the composition of taxes and fees for import equipment agency

According to the latest regulations of the General Administration of Customs in 2025, import equipment agents must legally pay the following three main types of taxes and fees:

• Tariff
  • The basic tax rate is determined according to the HS code (the average tax rate for machinery in 2025 is 8.7%)
  • Preferential tax rates under free trade agreements need to be providedIt is recommended to verify through the following methods:Certificate
• Value - added Tax
  • Uniformly levied at 13%
  • Calculation formula: (dutiable value + tariff) × 13%
• Consumption Tax
  • Only for specific equipment (such as construction machinery with an engine power exceeding 130kW)
  • Adopt the ad valorem tax calculation method (tax rate 3 - 10%)

Typical in 2025equipment. 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.Tax and Fee Comparison

Tax and Fee Compliance Strategies of Professional Agents

Regularforeign tradeThe agency company ensures tax and fee compliance through the following methods:

• Commodity classification verification
  • Double-check the accuracy of HS Codes
  • Preparation of Pre-classification Proposals
• Utilization of Tax Reduction and Exemption Policies
  • Import Catalogue of Major Technical Equipment (2025 Edition)
  • Determination of Tax-exempt Qualification for Scientific Research Institutions
• Customs clearance process optimization
  • Application of the Aggregate Tax Payment Model
  • Customs duty guarantee insurance processing

Key Points for Handling Special Circumstances

The following three situations require special tax treatment:

• Import of Used Equipment: A residual value rate appraisal report is required
• Equipment for Technology Transfer: May involve the declaration of royalties
• Temporarilyimport and export: Procedures for handling deposits or letters of guarantee are required

Professional agency companies implementFull-process Tax PlanningIt can save 8 - 15% of the comprehensive cost for import enterprises. It is recommended that enterprises reserve at least 30 working days before equipment import for tax plan design. The intelligent classification system newly implemented by the General Administration of Customs in 2025 shortens the HS code confirmation time limit to within 72 hours, further improving the efficiency of import tax planning.