A Comprehensive Analysis of the Tax Rate of Imported Equipment Agency Fees: A Must-read Guide for Enterprises to Reduce Costs in 2025

Three-dimensional Perspective on the Composition of Imported Equipment Agency Costs

The core costs involved in enterprises import of equipment includeCustoms Duties and TaxesandAgent service feetwo major modules. Among them, customs taxes and fees are calculated according to the Customs Tariff of the Peoples Republic of China, including:import and export1. Tariff (General Rate/MFN Rate/Agreement Rate)

• 2. Value-added Tax (currently 13% applies to equipment categories)
• 3. Consumption Tax (levied on specific equipment)
• 25. Key Change Points of Tax Rate Policies in 2025

According to the 2025 Tariff Implementation Plan of the General Administration of Customs,

there are three major adjustments:equipment. 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.1. The agreement rate for semiconductor production equipment is reduced to 3.8%

• 2. The scope of immediate refund of value-added tax for environmental protection testing equipment is expanded
• 3. The identification standard for the dutiable value of used equipment is updated
• The standards for determining the dutiable value of used equipment have been updated.

Analysis of the Billing Model for Agency Service Fees

Professional agency companies usually adopt a composite billing method:

• Basic service fee
  • Document processing: 800 - 1500 yuan/batch
  • Customs declaration: 0.15% of the CIF price
• • Presentation of L/C documents: 800 - 1500 yuan per order
  • Agency for export tax rebate: 5% - 8% of the tax rebate amount
  • Tariff guarantee: 1.2% - 2% of the insured amount
  • Classification dispute handling: starting from 3000 yuan/time

Practical case: Comparison of tax rates for different equipment

Take equipment with a CIF price of 1 million US dollars as an example:

• Ordinary machine tool (HS 8458)
  • Tariff 8% → VAT 13% → Comprehensive tax rate 22.04%
  • Agency fees account for approximately 0.85% of the total cargo value
• Medical CT machine (HS 9022)
  • Tariff 4% → VAT refunded immediately upon collection at 50% → Comprehensive tax rate 11.52%
  • Agency fees include3CApproximately 1.2% for certification services

Four Strategies for Enterprise Cost Optimization

Response suggestions based on the new policies in 2025:

• Apply in advance for the qualification certification of the National Encouraged Import Catalogue,
• Adopt the processing trade method to avoid some taxes and fees
• Utilize the Separate Delivery and Consolidated Declaration policy of the free trade pilot zone
• Establish a pre - ruling mechanism for HS codes

Selection Criteria for Professional Agency Institutions

High-quality agency service providers should possess:

• Customs AEO Advanced Certification qualification
• Case library for customs clearance of industry - specific equipment
• A real - time updated tariff database system
• Successful records of negotiated refund of disputed taxes