25. What should be noted when declaring construction machinery for export?

First confirm the accurate HS code. The HS code is the core basis for customs declaration and directly determines the export tax rebate rate and customs supervision conditions; excavators, cranes and mixer trucks have different codes, so the supervision conditions corresponding to the code must be checked. Different codes have different supervision requirements — for example, excavators have a 0 tariff and 13% rebate, but the supervision conditions include O-certificate and A-certificate, which must be obtained in advance; some high-end CNC machine tools and dual-use (civil-military) equipment are export-controlled items and require an export license from the Ministry of Commerce in advance.