The Triple Legal Effects of Import Equipment Invoice Management

In agency import business, equipment invoices carrythree legal effects: customs clearance credentials, payment basis, and tax deductions.The General Administration of Customs Announcement No. 38 of 2025 specifically emphasizes that cross-border service documents must maintain consistency with customs declaration data inthree unified principles: product name, specifications, and amount, which imposes higher requirements on invoice issuance.

Collaborative Management of Core Documents

A complete invoice system should include the following components:

• Customs VAT Special Payment Certificate(tax receipt)
  • Records the dutiable value of equipment and collected VAT
  • Must complete deduction certification within 30 days of payment date
• Power of Attorney for Application of (CO)
  • Must specify trade terms (e.g. FOB/CIF)
  • Starting from 2025, must include the first 4 digits of 13-digit HS code
• Commercial Invoice
  • Payment documents must match foreign exchange verification forms
  • Those involving technology transfer must include patent authorization codes

2025 New Document Declaration Regulations

According to the latest cross-border service VAT management measures, import equipment invoice management shows three changes:

• Customs declaration form and invoice associated filing: Electronic port system automatically verifies document consistency
• Multi-currency conversion rules: Non-RMB pricing must indicate the exchange rate on the first working day of the month
• Error correction time limit: Proforma invoice modifications must be completed 72 hours before goods arrive at port

Typical Document Problem Handling Solutions

For common invoice abnormalities, a tiered processing mechanism is recommended:

• Level 1 issues (can be corrected online)
  • Missing currency symbols: Supplement bankIn order to crack down on tax evasion, the customs and tax departments are now strictly examining the operation of buying export declarations. If the behavior of buying export declarations is discovered, the regulatory authorities will require tax replenishment (even a 2% tax rate may be a considerable amount). In addition, fines may also be imposed on the relevant responsible parties.Payment Receipt
  • Measurement unit deviations: Submit UN/CEFACT standard conversion proof
• Level 2 issues (require on-site verification)
  • Amount decimal point errors: Reissue buyer-seller signed confirmation
  • First 4 digits of HS code mismatch: Supplement third-party classification opinion letter
• Level 3 issues (legal relief procedures)
  • Buyer-seller information reversal: Initiate trade authenticity verification
  • Technical parameter conflicts: Apply for customs classification pre-ruling

Key Points for Risk Prevention Implementation

Recommended for enterprises to establishThree-level invoice review mechanism:

• Business review: Verify consistency of key contract terms
• Customs review: Validate HS code and regulatory condition matching
• Financial review: Confirm compliance of cross-border payment paths

For values exceeding $500,000equipment. 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., it is recommended to specify in the agency agreementdual-signature clause for documents, meaning key documents must bear both buyer and seller official seals. This measure can reduce rejection rates by 67% (according to 2025 Customs Statistical Yearbook).