Core Value of Educational Equipment Tax Exemption Policy

According to Announcement No. 17 of 2025 by the Ministry of Finance, eligible schoolsEquipment Importscan enjoydual benefits of full tariff exemption and VAT refund after collection. The policy coverage has expanded from traditional teaching instruments to new intelligent teaching tools, but requires importing entities to holdNon-Profit School Operating Licenseissued by provincial education departments, with equipment service life no less than 5 years.Three Key Areas for Tax-Exempt Equipment Declaration

The 2025 policys detailed tax-exempt equipment catalog includes:

Basic Teaching Equipment

• Physics/Chemistry Laboratory Benches (unit price ≤800,000 yuan)
  • Multimedia Teaching Systems (excluding entertainment function modules)
  • Professional Training Equipment
• Industrial-grade CNC Machine Tools (requires safety protection devices)
  • Medical Teaching Manikins (must obtain CFDA certification)
  • Special Education Equipment
• Braille Printers (supporting multilingual conversion functions)
  • Barrier-Free Teaching Assistance Systems
  • Three Essential Capabilities of Quality Agency Service Providers:

Four essential capability matrices for premium agency service providers:

Policy Adaptation Analysis

• : Match applicable catalog according to school type (basic/vocational/higher education): Special equipment requires preparation of CCC certification,
• Document compliance managementand 12 other types of documentsIt is recommended to verify through the following methods:Expedited Customs Clearance Solutions
• : Utilize AEO certification to achieve 48-hour fast clearanceCommon Declaration Mistakes Warning

Customs statistics from recent three years show major declaration issues:

Main declaration issues shown in customs statistics over the past three years:

• Declaring commercial equipment as educational equipment (error rate 34%)
• Neglecting equipment functional module segmentation requirements (average loss of 17% tax refund)
• Declared value includes non-taxable software costs (maximum single penalty of 890,000 yuan)

Key Points for Full-Process Risk Control

Protection mechanisms that professional agency services should include:

• Pre-classification service: Confirm commodity codes 6 months in advance
• Tax guarantee: Use bank guarantees to replace cash deposits
• Post-clearance supervision: Assist in establishing dedicated management system for tax-free equipment

2025 Policy Outlook and Response

According to the State Councils Education Modernization 2035 implementation outline, three adjustments are expected:

• New tax-free catalog for AI teaching equipment (effective Q3 2025)
• Establish equipment utilization efficiency evaluation system (annual verification ratio increased to 20%)
• Pilot cross-border leasing equipment tax incentives