Professional Perspective AnalysisEquipment ImportsComposition of Taxes and Fees

Under the latest trade policy framework for 2025, the calculation of equipment import duties and taxes presents three core elements:Judgment of Tax Applicability,Customs valuation assessmentandSpecial Terms Application.foreign tradeThe tax planning capability in agency services directly impacts the extent to which a company can reduce the costs of equipment introduction.

In-Depth Analysis of the Three Major Taxes on Equipment Imports

• Tariff:
  • Most-Favored-Nation (MFN) Tariff Rate: 8%-15% (Provisional Tariff Schedule for Electromechanical Equipment in 2025)
  • FTA tariff rate: 0%-5% (verification required)It is recommended to verify through the following methods:Form A)
• Value - added Tax:
  • Standard tax rate: 13%
  • List of Equipment Eligible for Simplified Tax Calculation at 3%
• Consumption Tax:
  • Specific industrial equipment (such as high energy-consuming equipment): 3%-10%
  • Environmental Protection Equipment Consumption Tax Reduction Policy

2025 dutiable value calculation method

The calculation of equipment import duties and taxes followsThe Four-Step Progressive Principle:

• Step 1: Confirm the CIF price (including transportation insurance premium)
• Step 2: Calculation of Applicable Tariff Rates
• Step 3: VAT taxable base = Customs dutiable value + Customs duty
• Step 4: Consumption Tax Surcharge Calculation (if applicable)

Typical Industry Equipment Tax and Fee Cases

A company imported medical equipment worth $5 million:

• Tariff: The provisional tax rate for medical equipment is 3% → $150,000.
• Value-added tax: (500 + 15) × 13% = 0.6695 million USD
• Total tax rate: 15 + 66.95 = 819.5 thousand USD (accounting for 16.39% of the cargo value)

Through the free trade agreement's origin certification, tariffs can be reduced to 0%, saving $150,000.

Guide to Avoiding Common Declaration Misunderstandings

• Myth 1: Ignore the annual update of the provisional tariff schedule (21 new equipment items added in 2025).
• Myth 2: Overseas freight is not included in the dutiable value.
• Misconception 3: Unutilized cross-border maintenance equipment tax exemption clause

Value embodiment of professional agency services

The core advantages of high-quality foreign trade agency services lie in:

• Dynamically track the 2025 tariff adjustments (especially the new regulations on semiconductor equipment).
• Establish a three-level verification system for equipment HS codes.
• Provide financial instruments such as tariff guarantee insurance.

In the entire process of equipment import, professional agency services can achieve5%-15% comprehensive cost optimizationIt is recommended that enterprises involve foreign trade agents in contract clause design during the equipment procurement phase to control tax risks from the source.