How to avoid tax risks for imported equipment after VAT reform?

Core Points of VAT Reform for Imported Equipment

After the deepening implementation of the VAT reform in 2025, three major changes have emerged in the VAT treatment of imported equipment:

• Full-chain deduction mechanism: Customs-collected VAT can be directly deducted with one declaration, one invoice,
• Customs valuation linkage: Transaction price must include additional fees such as royalty payments
• Filing period compression: Duty-free equipment filing cycle shortened to 15 working days

II. Key Node Analysis of New Customs Clearance Process

The reformed standard operating procedure includes five key stages:

• Contract pre-review stage
  • Verify accuracy of equipment HS codes (error rate must be <3%)
  • Confirm trade terms and VAT responsibility clauses
• Customs declaration phase
  • New electronic tax filing data declaration
  • Standardized declaration element completeness requirement increased to 98%
• Tax payment stage
  • Instant VAT payment certificate generation mechanism
  • Electronic circulation of tax division documents

III. Analysis of Changes in Enterprise Cost Structure

According to 2025第一季度 data from the General Administration of Customs, cost changes for different equipment types show significant differences:

• Production equipment: Average tax burden reduced by 2.8 percentage points
• Certificate outside the certification exemption catalogue: Input tax deduction efficiency improved by 40%
• Second - hand equipment: Risk of back taxes due to residual value assessment errors increased by 15%

IV. Common Tax Risk Response Strategies

Recent customs audit cases reveal three common pitfalls for enterprises:

• Equipment classification deviation: A company mistakenly classified industrial robots as mechanical arms, resulting in a 3% tax rate difference
• Disputes over dutiable value: Technical assistance fees not included in goods value triggered tax supplement disputes
• Invalid tax credit certificate: Losses due to exceeding 180-day certification period account for 28%

Professional recommendations for three preventive measures:

• Establish equipment parameter database with dynamic HS code mapping updates
• Introduce third-party price pre-audit services
• Configure electronic ledger management system with automatic tax credit deadline reminders

Policy Trends Outlook for 2025

According to the latest MOF guidelines, import equipment tax management will show these trends:

• Customs VAT will be integrated into the full electronic invoice management system
• Major technical equipment catalog update cycle shortened to six months
• Cross-border E-commerceRegulatory model shifting to B2Bequipment. For example, Indonesia has the SNI certification, Thailand has the TISI certification, and the Philippines has the BPS certification. It is necessary to confirm in advance the equipment voltage (such as 380V/50Hz in Thailand), the compatibility of the CE certification, and the proof of environmentally friendly materials.Extension

Enterprises should focus on the upcoming implementation in 2025三季度 ofImport Equipment VAT Tiered Management Scheme,, and make advance preparations including:

• Review equipment import records from past three years
• Improve supplier qualification archives
• Upgrade financial systems for Customs Single Window integration