Full analysis of import equipment taxes and fees: Have you calculated these costs clearly?

I. Composition of core taxes and fees for imported equipment

During the process of acting as an agent for importing equipment, enterprises are mainly involved in the following statutory tax and fee items:

• Tariff: It is levied according to the dutiable value determined by the customs. In 2025, the average most - favored - nation tax rate for mechanical and electrical equipment is 8.9%
• Value - added Tax: It is uniformly levied at 13%, and the calculation formula is (dutiable value + customs duty) × 13%
• Consumption Tax: Specific equipment such as diesel generator sets is subject to an additional 1 - 4% consumption tax
• Anti - dumping duty: For equipment from specific countries of origin, such as certain types of CNC machine tools, a 22.5% tax is levied

II. New additional cost items in 2025

In addition to statutory taxes and fees, the following cost items need to be paid special attention to:

• Late declaration fee: An additional 0.5‰ is charged per day for overdue declaration periods
  • Calculation formula: Dutiable value × 0.5‰ × number of days of late declaration
• Late payment fine: An additional 0.05% is charged per day for overdue tax payments
  • A stepped penalty standard will be implemented starting from 2025
• Inspection handling fee: Costs such as warehousing and hoisting generated by customs inspections

III. Three key points of compliant declaration

Accuracy of commodity classification: Due to different HS codes for the same equipment, the tax rate difference can reach 15%

2.It is recommended to verify through the following methods:Clear management: In 2025, 3 new free - trade - agreement countries can enjoy zero tariffs

Application of preferential policies: Eligible enterprises can apply for:

• Exemption and reduction for scientific, educational and cultural items (up to 100%)
• Major projectsequipment. 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 incentives
• Cross-border E-commercePolicies for Comprehensive Pilot Zones

IV. Case analysis of tax burdens in typical industries

A biomedical enterprise imports medical equipment worth $2 million:

• Correct classification saves 12% in customs duties
• Reduce value - added tax by 4.3% by applying the free trade agreement
• Save 86,000 yuan in late - fee expenses through compliant declaration

The actual comprehensive tax rate has decreased from 28.7% to 19.4%, saving 1.86 million yuan in costs for a single batch of goods.

V. Risk prevention and control suggestions for 2025

Pay special attention: Newly implemented by the General Administration of CustomsIntelligent Document Review SystemWill verify:

• Consistency between equipment functions and declared uses
• Reasonableness of related - party transaction prices
• Complete disclosure of royalties

It is recommended that enterprises clarify in the agency agreementTariff review,Dispute handlingand other clauses, and establish a completeCustoms declaration document filingMechanism.