Mining?Equipment Export?New Trends in Tariff Classification

According to the 2025 edition of the General Administration of Customs of China《Import and exportThe Customs Tariff, mining equipment mainly involves three key tariff codes:

• 8430.49項: Crushing/Grinding Machinery (Current Export Rebate Rate 13%)
• 8428.32項: Material conveying equipment (tax rebate rate 9%)
• 8474.20項: Mineral Sorting Equipment (Tax Rebate Rate 11%)

The tariff-reduction potential brought by regional trade agreements

For the Southeast Asian market, the RCEP agreement offers additional tariff reductions:

• The Indonesian market is available for application.5%→0%Preferential import tariff for crushers
• The Philippines imposes on mineral-processing equipment3-year graduated tax reductionpolicies
  • 2025: Basic tax rate 7% → Actual implementation 5%
  • 2026: Agreement tariff 3.5%

Key operational milestones for VAT refunds

To successfully claim the 13% tax rebate rate, the following conditions must be met:

• Equipment manufacturing raw materialsLocalization rate ≥ 65%
• Provide completeProduction process flowchart
• Customs Advance Classification Opinion

Common Filing Misconceptions and Compliance Recommendations

• Misunderstanding 1:Declaring complete sets of equipment as individual parts (resulting in a 4–7 percentage-point reduction in the tax rebate rate)
• Compliance Plan:Application for the determination of a combined commodity code by customs
• Misunderstanding 2:Ignoring the rules of origin cumulation (loss of RCEP regional value content deduction)

Special Scenario Handling Guidelines

Special attention must be paid when exporting second-hand equipment:

• ProvideEquipment Depreciation Assessment Report
• Some countries requireCE Certification Update
• African countries generally impose3-5%Additional environmental tax

Practical Tip:It is recommended to sign theforeign tradeWhen drafting the agency agreement, clearly stipulate a mechanism for handling tariff disputes and include customs classification disagreements under the force majeure clause to effectively control trade compliance risks.