The core value of the tax exemption policy for educational equipment

According to Announcement No. 17 of 2025 by the Ministry of Finance, eligible schools?Equipment import?Eligible forFull exemption from tariffs, with VAT refunded after collectiondual benefits. The policy coverage extends from traditional teaching instruments to new intelligent teaching aids, but requires that the importing entity must hold a certificate issued by the provincial education department.Non-profit School Operating License, and the equipment must have a service life of no less than 5 years.

Three Key Areas for Duty-Free Equipment Declaration

The detailed tax-exempt equipment catalog under the 2025 policy includes:

• Basic teaching equipment
  • Physical/Chemical Experiment Bench (Unit Price ≤800,000 RMB)
  • Multimedia Teaching System (excluding entertainment function modules)
• Professional training equipment
  • Industrial-grade CNC machine tools (safety protection devices required)
  • Medical teaching manikin (must obtain CFDA certification)
• Special education equipment
  • Braille printer (supports multilingual conversion function)
  • Barrier-free Teaching Assistance System

The core value system of professional agency services

The three essential competency modules that a high-quality agency service provider should possess:

• Policy Fit Analysis: Match the applicable catalog based on the type of school (general education/vocational education/higher education).
• Document compliance management: Special equipment requires CCC certification preparation,?Certificate of Origin?Documents such as notices, etc., in 12 categories
• Express clearance solution: Utilize AEO certification to achieve 48-hour rapid clearance.

Common Declaration Errors Alert

Customs statistics from the past three years indicate the following major declaration issues:

• Declaring commercial equipment as teaching equipment (error rate 34%)
• Neglecting the requirements for functional module division of equipment (average loss of 17% tax refund).
• The declared value includes non-taxable software fees (maximum penalty per case: 890,000 yuan).

Key Points of End-to-End Risk Control

The safeguard mechanisms that professional agency services should include:

• Pre-classification service: Confirm commodity codes in advance 6 months.
• Tax Guarantee: Using a bank guarantee in lieu of cash deposit.
• Follow-up Supervision: Assist in establishing a dedicated ledger management system for duty-free equipment.

2025 Policy Outlook and Response

According to the implementation outline of the State Council's "Education Modernization 2035," three adjustments are expected:

• Newly Added Tax-Free Catalog for AI Teaching Equipment (Effective Q3 2025)
• Establish a system for evaluating equipment utilization efficiency (increase the annual inspection ratio to 20%).
• Pilot the implementation of tax incentives for cross-border equipment leasing.