New Changes in the 2025 Tax Exemption Policy for Imported Equipment

According to the latest announcement from the Ministry of Finance, the tax exemption policy for imported equipment will continue to support sectors such as scientific research, education, and healthcare in 2025, but with newVerification of equipment service lifeandIntelligent supervision system integrationTwo requirements. Enterprises must submit a comprehensive lifecycle usage plan for the equipment when applying, and the data of imported equipment must be connected in real-time to the Customs Smart Supervision Platform.

List of Required Documents for Tax-Free Declaration

• Tax Exemption Certificate: Must include precise information on equipment technical parameters, import quantities, and usage locations.
• Proof of Purpose Document:
  • Scientific research institutions must attach project approval documents.
  • Medical Institution's License for Providing Diagnosis and Treatment Services
• Technical Specifications for Imported Equipment(Chinese-English Bilingual Version)
• Customs Tariff Code Advance Ruling Notice
• Five-Year Usage Commitment Letter(New requirements added in 2025)
• Equipment Installation and Debugging Plan

Three Major Risk Points in Self-Handled Business Operations by Enterprises

According to customs data from 2023, 37% of self-declaring enterprises had document discrepancies, with the main issues concentrated in:

• The technical parameter description does not match the actual object, resulting in incorrect classification.
• Insufficient validity of the premises usage certification document
• Technical barriers to smart supervision system integration

The core service value of professional agency

High-quality agencies pass throughFour-layer safeguard mechanismControl risks:

• Preliminary review stage: Establish a device technical parameter database comparison system.
• Declaration phase: Dual-review system ensures logical consistency of documents.
• Customs clearance phase: Equipped with an intelligent supervision system connected to the technical team.
• Follow-up Management: Establish a dynamic tracking system for equipment service life.

Evaluation Dimensions for Selecting Proxy Services

• Customs AEO certification level (it is recommended to prioritize enterprises with Advanced Certification)
• The reserve of industry-specific case libraries (the number of medical equipment agency cases must be ≥20).
• Technical team configuration (should include multidisciplinary talents such as classifiers and systems engineers)
• Error Compensation Mechanism (Premium agents provide full tariff guarantee services)

Suggestions for Optimizing the 2025 Declaration Process

According to the latest policy requirements, it is recommended that enterprises initiate preparatory work six months in advance:

• Months 1-2: Complete the finalization of equipment technical parameters and usage planning.
• Month 3: Obtain Customs Pre-classification Opinion
• Month 4: Prepare the Smart Supervision System Integration Plan
• Month 5: Conduct preliminary compliance review of documents
• Month 6: Formal submission and completion of system integration.

Professional agency service providers pass throughEnd-to-end node controlandRisk early warning mechanismThe average filing cycle can be shortened by 40%. Especially during the policy transition period (2024Q4-2025Q2), it is recommended that enterprises prioritize cooperation with frontline agencies capable of policy interpretation.