The latest 2025 customs tariff schedule shows that CNC equipment duty calculation involves three key indicators:HS Code classification,Origin determinationandComposition of dutiable valueTaking common machining center equipment as an example:
Basic tariff rates:
8457.1Category 0 (vertical machining centers) 7%
8458.9Category 0 (CNC grinding machines) 8%
8460.2Category 1 (CNC shearing machines) 9%
Uniform VAT rate of 13%
Special equipment surtax:
Laser processing equipment subject to additional 3% special tariff
Five-axis linkage system equipment eligible for 50% reduction
Major policy adjustments for 2025
Newly revisedAdministrative Measures for the Import of Mechanical and Electrical ProductsThe main changes are reflected in:
New equipment technical parameter sheet added to import declaration materials
Tariff preferences under the ASEAN Free Trade Agreement expanded to 93 tariff lines
Used equipment imports require original factory maintenance records
Transitional policy allows goods arriving at port before 2025年6月 30 to still apply the original tax rate, but customs clearance must be completed within 60 days after the bill of lading date.
Practical operations for tariff reduction and exemption
Professional agency services can help enterprises obtain preferential policies including:
Preferential policies for major technical equipment import catalog
Tax exemption approval for scientific research equipment (limited to universities and research institutes)
Case study: A company imported a 5-axis machining center worth 1.2 million euros. By properly applying the RCEP agreement and technical certification, the final tariff cost was reduced by 42%.
Strategy for Selecting Agency Services
Essential qualifications:
Customs AEO Advanced Certification
Import License for Mechanical and Electrical Products
Abnormal situation response time (recommended 48-hour response)
Completeness of customs data management system
Cost comparison between self-import and agency services
Project
Independent operation
Professional agency
Single customs declaration time
International Transportation
5-8 working days
Incidence of demurrage charges
38%
6%
Classification error penalty
Annual average of 120,000 yuan
0
It is recommended that enterprises focus on evaluating the following when selecting service providersDatabase of mechanical and electrical product import casesandExperience in tariff classification advance ruling applications, these two factors directly affect the actual results of tariff planning.