equipment. 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.Three Core Aspects of Accounting Treatment

After China Customs implemented the new version in 2025HS Code classification rules, oneMedical Equipmentimporter suffered 370,000 CNY in tax differential losses due to commodity classification errors. This reminds us that professional accounting treatment must focus on these core aspects:

• Contract clause audit
  • Trade term and payment method compatibility verification (e.g., risks of CIF and TT combination)
  • Equipment parameter compliance review with customs supervision requirements
• Tariff calculation system
  • Application of 2025 specific equipment import tariff reduction comparison table
  • It is recommended to verify through the following methods:Clear calculation matching agreement tariff rates
• VAT processing flow
  • Customs payment documents andImport Customs Declarationvoucher cross-checking
  • Cross-border service fee withholding tax processing standards

Four-dimensional cost control model implementation

A semiconductor equipment importer achieved a 21% reduction in total costs through the following strategies:

• Tariff optimization path
  • Free trade zone warehousing deferred tax payment scheme design
  • Utilization of tariff rate differences through split declaration of complete equipment sets
• Transportation cost control
  • Special container leasing and insurance combination plan
  • Multimodal transport node cost breakdown management
• Exchange Rate Risk Management
  • Payment timing and foreign exchange derivative tool combination strategy
  • Cross-border RMB settlement tax impact calculation

2025 new risk prevention guide

According to the latest announcement issued by the General Administration of CustomsKey inspection points for imported equipment announcement, special attention should be paid to:

• Disputes over commodity classification
  • Smart equipment hardware-software value split declaration requirements
  • Used equipment refurbishment level determination standard update
• Declaration material risks
  • Technical parameter specifications and test report consistency verification
  • Original manufacturer invoice and third-party trade document connection standards
• Post-Supervision Risks
  • Duty-free equipment usage tracking declaration mechanism
  • Royalty fee subsequent tax supplement declaration nodes

Typical scenario solutions

Case 1:An automobile production line importer throughEquipment functional module split declaration, reduced the core component tariff rate from 8% to 5%, saving 860,000 yuan in tariff expenses.

Case 2:Due to untimely declaration ofEquipment debugging technical service fees, a precision instrument importer was required to pay back taxes and late fees totaling 530,000 yuan, highlighting the importance of ancillary fee declarations.