Exporting machinery and equipment requires two categories of procedures: enterprise qualifications and cargo documentation. Enterprise-level requirements: Filing as a foreign trade operator, Customs registration, foreign exchange directory registration, export tax refund filing, and E-Port IC card acquisition. Cargo-level requirements: Export contract, commercial invoice, packing list, customs declaration form, commodity inspection clearance (for items on the statutory inspection list), Certificate of Origin, Bill of Lading, and certification documents (note: used machinery requires additional filing).
I.
Enterprise Qualification Procedures
Foreign Trade Operator Filing (processed online via the Commerce Bureau/national system); Customs Registration (Customs Declaration Entity Registration Certificate); Foreign Exchange Directory Registration (Directory of Enterprises with Foreign Exchange Receipts and Payments for Trade in Goods; takes effect T+1); Export Tax Refund Filing (via the Electronic Tax Bureau); and E-Port IC Card (for electronic customs declaration operations). All five qualifications are required for self-operated exports (companies without these qualifications may use a foreign trade agent to handle exports).
II.
Cargo Documentation Procedures
Export Contract (between buyer and seller); Commercial Invoice (issued by the agent); Packing List (gross weight, net weight, and volume must match actual figures); Customs Declaration Form (HS Code Chapter 84 for machinery); Commodity Inspection Clearance (for equipment on the statutory inspection list: requires inspection report + declaration for inspection); Certificate of Origin (CO) (for tariff preferences in the importing country, e.g., FORM A or FTA certificates); and Bill of Lading (document of title for sea freight). Consistency between the documentation and the actual cargo is critical during Customs inspections.
III. Procedures for Special Equipment
Used Electromechanical Equipment: Filing/registration for export of used electromechanical products (mandatory for used equipment); Statutory Inspection Equipment: Commodity inspection (test reports + customs clearance certificates); Hazardous Goods: Packaging certificates/transport safety appraisals (for dust-generating or chemical processing equipment); Certification Documents: CE/UL/ATEX certificates accompanying the shipment (depending on the destination market); Dual-Use Items: Export licenses for controlled equipment (special cases)—specific export procedures for machinery are determined by equipment type (standard practice: first check regulatory conditions for HS Chapter 84).
IV.
Export Process Coordination
Booking (freight forwarder reserves space); Customs Declaration (via customs broker or self-managed electronic filing); Shipment (factory → port → loading onto vessel); Document Delivery (mailing Bill of Lading/Invoice/Certificate of Origin to the buyer); Tax Rebate (filing via customs declaration form + VAT invoice; 13% full rebate for machinery)—agents or freight forwarders can handle the entire process (commission: 1%–5%).
V.
Requirements for Overseas Buyers
First, Purchase Order (PO) (basis for the order); second, Proforma Invoice (PI) (confirmation of terms); third, Letter of Credit (L/C) (credit guarantee for large orders); fourth, Import Clearance Documents (Bill of Lading/Invoice/Certificate of Origin/Certifications); fifth, Destination Country Tariffs (check HS codes in advance)—equipment export involves five corporate qualifications and seven categories of cargo documents;
procedures such as used equipment filing, statutory inspection, and certification depend on the equipment type, and using an agent simplifies the process.
