Precise control of tax exemption policy boundaries

According to the latest import tax preferential policies expiring in 2025 issued by the Ministry of Finance, enterprises importing equipment that complies with the Catalogue of Major Technical Equipment and Products Supported by National Development can enjoy tariff and import VAT reductions. Three core requirements require special attention:

• Equipment usage restrictions: Must be used for specific fields stipulated in the catalog such as scientific research, teaching, medical treatment, etc.
• Technical parameter verification: Requires provision of original manufacturers technical specifications and comparison report with catalog parameters
• Timeliness constraints: New catalog applies only to import contracts signed after January 1, 2023

Deconstruction of key agency service operations

Professional agencies must establish a five-level risk control system to ensure compliant duty-free accounting:

• Pre - review stage
  • Equipment HS code triple verification mechanism
  • It is recommended to verify through the following methods:Authenticity verification
• Declaration phase
  • Completeness review of duty-free certificate application materials
  • Verification of brand authorization chain integrity
• Verification phase
  • Equipment usage tracking ledger system
  • Customs post-supervision contingency plan

Response strategies for high-frequency customs audit risk points

2024 General Administration of Customs audit data shows that 67% of duty-free equipment import violations stem from documentation management deficiencies. Enterprises are advised to focus on:

• Document timeliness management: Technical confirmation certificates must be filed 60 days before equipment arrival at port
• Parameter matching techniques: Use customs-approved comparison templates for technical descriptions
• Subsequent regulatory connection: Establish GPS positioning for equipment usage and regular photo documentation system

Judicial practice insights from typical dispute cases

A 2023 case where a biopharmaceutical company was required to back-pay taxes for imported centrifuges reveals:

• Actual equipment power exceeding filed parameters by 3% was deemed non-compliant
• Laboratory equipment diverted for production use triggered tax recovery penalties
• Technical details where third-party test reports were not accepted by customs

Professional agencies can control technical parameter deviations within a 0.5% safety threshold by establishing tolerance warning systems.

Response suggestions for the 2025 policy window period

For expiring tax incentives, enterprises are advised to:

• Complete medium-to-long-term equipment procurement planning before Q3 2024
• Establish policy change warning indicator monitoring system
• Improve dedicated ledger management system for duty-free equipment

Professional agency service providers should establish a policy tracking team to offer customized transition solutions for enterprises, ensuring operational compliance during the policy transition period.