MiningEquipment ImportsThe four major particularities of

In the 37 cases of mining machinery imports we have handled in recent years, we have observed significant industry-specific characteristics in such equipment:The unit price of standalone equipment generally exceeds 2 million US dollars., and often involves special components such as pressure vessels and explosion-proof devices. In 2024, a mining group imported a gyratory crusher, but due to misclassification of the transmission shaft, incurred an additional 920,000 yuan in value-added tax. This serves as a warning that we must pay special attention to the following characteristics:

• Difficulties in the Classification of Hybrid Commodities
  • Combined Declaration of Electromechanical Equipment and Mining Safety Devices
  • Functional definition of components in complete equipment
• Cross-management of certification systems
  • Dual supervision by CCC certification and mine safety certification
  • Special inspection requirements for explosion-proof electrical equipment

Risk Management of the Entire Process of Customs Brokerage

Customs General Administration will implement in 2025New Regulations on Safety Assessment of Imported Equipment, more stringent inspection standards are proposed for the transmission systems and braking devices of mining machinery. We recommend implementing phased control:

• Pre - preparation Stage
  • Verify the consistency between the equipment nameplate and the technical parameters specified in the contract.
  • Confirm the service life of second-hand equipment (import of hydraulic equipment over 10 years old will be restricted starting from 2025).
• Declaration Execution Phase
  • Utilize the customs pre-determination mechanism to lock in the HS code.
  • Reasonably split the declared price (separate taxation for the main unit and accessories).

2025 tariff policy response strategies

According to the latest announcement from the Ministry of Finance, the core components of mining machinery (under tariff code 8430.49) areThe provisional tariff rate will be reduced from 5% to 3%., but it must meet the localization rate requirement. We recommend:

• Prepare technical documents in advance to demonstrate the advanced nature of the equipment.
• For equipment containing intelligent control systems, declare the software value separately.

Analysis of typical dispute cases

When a company imported mining trucks, it failed to declare the GPS positioning modules (classified as information technology products) that came with the vehicles, resulting in customs demanding payment of the tax difference and late fees totaling 580,000 yuan. This case reveals:Modular declaration of composite equipmentIt has become a key focus of customs inspection, and it is recommended to adopt:

• 3D Model Disassembly Declaration Method
• Independent Filing Mechanism for Functional Units

Through professional agency services, a mining company successfully imported a ball mill project.The customs clearance time is reduced by 40%., Compliance costs are reduced by 25%. Against the backdrop of customs authorities strengthening local inspections, selecting an agent with customs clearance qualifications for electromechanical equipment has become a key measure to mitigate operational risks.