HS codes for machinery and equipment can be checked via three types of channels: the General Administration of Customs (GAC) official website (tariff codes/commodity classification notes/advance classification rulings/tax rate inquiries), China International Trade “Single Window” (singlewindow.cn/tariff; covers MFN, FTA, and provisional rates), and the Electronic Tax Bureau (export tax rebate rate inquiries). Machinery generally falls under Chapter 84 (e.g., excavators, generators, CNC machines, pumps; export tax rebate rate: 13%).
I.
Official Inquiry Channels
General Administration of Customs: Information Inquiry section (tariff codes/commodity classification notes/advance classification rulings/import-export commodity tax rates); Single Window (www.singlewindow.cn/tariff: search by HS code or keyword for MFN rates, FTA preferential rates, provisional rates, and regulatory requirements); Electronic Tax Bureau (export tax rebate rate inquiry: enter commodity code or name); Taxation Official Website (Tax Services → Export Tax Rebate Rate Inquiry)—official channels offer the most authoritative data and real-time updates (the 2026 Tariff Adjustment Plan is effective from January 1, 2026).
II. Key Points for HS Classification of Machinery
Machinery falls under Chapter 84 (nuclear reactors, boilers, and mechanical appliances): items such as excavators, CNC machine tools, pumps, generators, and printing presses are classified based on function (e.g., 8430.69 engineering drilling rigs, 8443 printing presses, 8456–8466 CNC machine tools); for multi-function machines, the primary function determines the classification (e.g., 8443 if printing is primary; Chapter 90—specifically 9006/9007—if scanning is primary); basis for classification: Tariff Schedule headings + General Rules for the Interpretation (GIR) + Section/Chapter Notes—incorrect HS classification leads to errors across the board regarding tax rates, regulatory requirements, and export tax rebates.
III.
Reference for Tax Rates and Export Rebates
Export Tax Rebates: Most Chapter 84 machinery qualifies for a full 13% rebate (e.g., excavators, generators, CNC machines, pumps—based on XILINK standards; specific subheadings may qualify for 9%); Import MFN Rates: 0–15% for Chapter 84 equipment such as CNC machine tools (with some temporary rates at 5–9%); VAT: 13%; Tariff Preferences: Reduced rates via FTA Certificates of Origin (e.g., RCEP)—export rebate rates and import tariffs vary by HS subheading for the same piece of equipment, so item-by-item verification is required.
IV.
Handling Classification Uncertainty
Advance Classification Ruling (apply to the General Administration of Customs; official documents are legally binding, helping to avoid future disputes); Classification Decision Inquiry (refer to previously published ruling cases); Customs Broker Pre-classification Review (professional classification services); Laboratory Testing (Customs conducts testing to determine classification when material composition is uncertain)—for high-value or multi-purpose equipment, obtaining an advance ruling prior to customs declaration is recommended.
V. Notes for Overseas Buyers
Key considerations include: Export HS Code (China Customs Chapter 84) + Import HS Code (destination country tariff code); Tax Refund Eligibility (13% refund for factories/agents); FTA Rules of Origin (use of FORM A/FTA certificates for tariff reductions); Regulatory Requirements (statutory inspection/licensing based on HS code); and New Tariff Schedules (tariff adjustments effective January 2026). HS code lookup channels include the General Administration of Customs, the “Single Window” platform, and the Electronic Tax Bureau; the tax refund rate for Chapter 84 machinery is 13%;
and “advance rulings” should be sought if classification is uncertain.
