Based on our experience handling 300+ equipment import cases, the following policy changes require special attention:
HS code adjustment: Industrial robots are classified under 8479.50 (previously 8479.10)
VAT policy: Intelligent manufacturing equipment can apply for 13% input tax refund
New wooden packaging regulations: ISPM15 marks must include heat treatment batch numbers
Typical problem solutions
Problem 1: How to declare used equipment?
Need to provide equipment manufacturing year certification and pass value assessment by customs designated agencies. Starting from 2025, an additional environmental compliance statement is required.
Problem 2: How to separately declare equipment and software?
Embedded software value exceeding 15% of total equipment value requires separate declaration. It is recommended to adopt the hardware + technical license contract separation model.
Question 3: How to operate temporary import equipment?
Applying for an ATA Carnet requires a deposit equivalent to 110% of the tax amount, with the guarantee period shortened to 6 months in 2025.