Three core changes in 2025 import tax refund policy

According to the latest Notice on Improving Import Tax Policies for Major Technical Equipment issued by the Ministry of Finance, the 2025 tax refund policy features the following structural adjustments:

• Gradual adjustment of refund rates: Basic manufacturing equipment maintains 13% base rate, intelligent equipment manufacturing categories can enjoy 15% special refund rate
• Dynamic update of industry catalog: Newly addedNew energy8 key supported fields including automotive manufacturing and semiconductor production equipment
• Electronicization of declaration materials: Enterprises in customs special supervision zones can submit tax refund application materials entirely online

Complete breakdown of agency import tax refund process

Professionalforeign tradeAgency services can help enterprises complete the following key operations:

• Qualification confirmation phase
  • HS code classification verification for equipment
  • Pre-review service for import license documents
  • Policy Applicability Analysis Report
• Material Preparation Phase
  • Three-Document Matching (Customs Declaration Form, VAT Invoice, Payment Voucher)
  • Technical Parameter Specification Translation Certification
  • Warehouse Entry/Exit Certificate for Customs Special Supervision Areas
• Declaration and review stage
  • Electronic Port System Operation
  • Emergency Handling of Tax Abnormalities
  • Multi-Department Communication and Coordination

Analysis of Common Practical Issues for Enterprises

According to statistics from the General Administration of Customs in June 20251-, the main issues in tax refund applications are concentrated in:

• Time Cycle Control: The regular review cycle has been shortened to 45 working days, but complex cases involving technical verification still require 60-90 days
• Material Correction Standards: The new declaration system has specific technical requirements for document scanning resolution and signature placement
• Exchange Rate Fluctuation Management: Adopting the middle exchange rate on the first working day of the payment month as the locking mechanism

Three Key Compliance Operation Considerations

• The actual usage of equipment must strictly match the declared purpose
• Equipment disposal within the five-year supervision period requires prior reporting
• Cross-border leased equipment requires separate application for special tax refund qualifications

Value Demonstration of Agency Services

An imported precision instrument case shows that professional agency services can help enterprises:

• Avoid RMB 1.2 million tax losses caused by classification errors
• Shorten the 45-day declaration preparation cycle
• Achieve 30-day early arrival of tax refunds

With the improvement of the dynamic adjustment mechanism for the imported equipment catalog in 2025, enterprises are advised to establish a quarterly policy tracking mechanism and rely on professional agencies technical support to ensure full enjoyment of policy benefits. Special attention should be paid to the upcoming high-end medicalequipment. 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.Special Tax Policies.