Special Duties on Imports of Used Laser Marking Machines

Importing laser marking machines involves three core issues: tariff classification, special regulation of secondhand equipment, and tax calculation. New equipment is typically declared at an 8 % tariff, while secondhand equipment requires additional preparation of a pre-shipment inspection certificate and a condition certificate.Customs might adjust the tariff rate based on the equipment's power or color, so we suggest confirming the equipment's tariff code in advance and preparing all the necessary technical documents, to avoid incurring storage costs or fines for making an inaccurate declaration.

The basic points of the tariff for laser marking equipment.

When a laser marking machine is imported, customs usually classifies it according to the type of device and its use.New machinery normally falls under tariff code 8462.21, but second-hand equipment may fall under a different code, and may require additional proof of the condition of the equipment.It is important to note that the tariff rate is affected by the power of the laser. For example, the tariff rate may differ by 3-5 % between a fiber laser and a CO2 laser.

Why is there so much attention on second-hand equipment?

When secondhand laser markers are imported, customs officials will carefully check to see if they are on the list of old mechanical and electrical products.If they are classified as restricted secondhand machinery, the importer must apply in advance for an import permit, or they may be returned to the country of origin or even subject to a fine.We suggest that you get in touch with your customs broker as early as possible to confirm the production year and technical specifications of your equipment, in order to avoid being stuck in the customs clearance process.

How can you calculate import taxes without getting caught in a trap?

Import duty = customs duties + value-added tax (VAT) + (any consumption taxes that may apply).Here is a concrete example: A used fiber laser engraver is declared at NT $ 100,000. The tariff rate is 8 %, the VAT is 13 %, and the total tax is (NT $ 100,000 × 1.08 × 1.13) -NT $ 100,000 ≈ NT $ 23,000.But if customs officials question the declared price, an evaluation procedure may be initiated, and at this point the original purchase contract or a third-party appraisal report becomes especially important.

Don't forget to bring them.

In addition to the standard bill of lading and invoice, second-hand equipment must also provide a pre-shipment inspection certificate (especially for equipment from Europe, America, Japan, or South Korea), and a safety certification for the laser (such as CE or FDA).If the machine has been refurbished, be sure to have the overseas vendor provide a description of the refurbishing process. Otherwise, customs may treat it as scrap.

What happens if they are inspected?

If customs asks to open the containers to inspect them, we contact the customs broker right away to be on hand to assist.The focus is on whether the equipment has a nameplate and whether the laser wavelength parameters are consistent with what was reported.I've seen a case where a customer had to pay an additional 20 % in import duties because the laser power rating was unclear," says Chen. "Little things like that can save a lot of money.