Equipment ImportsThe three core processes of accounting operations:

In 2025, the General Administration of Customs will implement the new version.HS Code classification rulesAfter, someoneMedical EquipmentThe importer incurred a tax differential loss of 370,000 yuan due to incorrect commodity classification. This serves as a warning that professional accounting must focus on the following key aspects:

• Audit of Contract Terms
  • Verification of Compatibility Between Trade Terms and Payment Methods (e.g., Risks Associated with CIF and TT Combination)
  • Compliance Review of Equipment Parameters with Customs Regulatory Requirements
• Tariff Calculation System
  • Comparison Table for the Reduction of Import Tariffs on Specific Equipment in 2025
  • It is recommended to verify through the following methods:Calculate based on the matching with the agreed tariff rate.
• VAT processing procedure
  • Customs Payment Voucher andImport Customs DeclarationSingle-entry verification
  • Cross-Border Service Fee Withholding and Remittance Handling Standards

Practice of the Four-Dimensional Cost Control Model

A semiconductor equipment importer achieved a 21% reduction in overall costs through the following strategies:

• Optimization path of tariffs
  • Design of Tax Deferral Scheme for Bonded Warehousing in Free Trade Zones
  • Utilization of Tariff Rate Differences in Split Customs Declaration for Complete Equipment
• Transportation cost control
  • Special Container Leasing and Insurance Package Solution
  • Multimodal Transport Node Cost Breakdown Management
• Exchange Rate Risk Management
  • Timing of Payment and Combination Strategies for Foreign Exchange Derivatives
  • Calculation of Tax Burden Impact on Cross-border RMB Settlement

2025 New Risk Prevention Guide

According to the latest announcement from the General Administration of Customs,Announcement on Key Inspection Points for Imported Equipment, special attention should be paid to:

• Disputes over commodity classification
  • Declaration Requirements for the Value Breakdown of Smart Device Hardware and Software
  • Criteria Update for Assessing the Refurbishment Level of Second-hand Equipment
• Risk of Application Materials
  • Consistency Verification Between Technical Parameter Specifications and Test Reports
  • Specifications for the Integration of Original Factory Invoices and Third-Party Trade Documents
• Post-Supervision Risks
  • Tax Exemption Equipment Utilization Tracking and Reporting Mechanism
  • Declaration time for subsequent tax payment of royalty fees

Typical Scenario Solutions

Case 1:An automobile production line importer viaDeclaration of Equipment Functional Module Breakdown, reducing the tariff rate on core components from 8% to 5%, saving 860,000 yuan in tariff expenses.

Case 2:Failure to file on time.Equipment debugging technical service feeA precision instrument importer was required to pay back taxes and late fees totaling 530,000 yuan, highlighting the importance of declaring ancillary costs.