Customs-supervised equipment refers to tariff-free equipment, there is a certain period of supervision, like equipment is generally 5 years.
In the management of the years shall not be sold, transferred or moved to other uses. If there are special circumstances, approved by the Customs and Excise Department or the competent authority to sell, transfer or move for other purposes, it should be depreciated over its useful life as the duty-paid price of back taxes, the specific formula is: back taxes on the duty-paid price = the original CIF × [1 - actual use of the month ÷ (management × 12)]
Regulation of the equipment to be assessed depends on the owner of the equipment is what Situation: If the owner of the equipment imported tax-free equipment, the purpose of the assessment is to not transfer the owner of the equipment should be assessed tax-free price (such as mortgages, etc.); if the equipment is approved for sale during the regulatory period (the assessment of the transfer of ownership of the equipment occurs), it should depend on the future owner of the equipment, the other party, if there is no right to tax-free import of such equipment, the assessed value of the equipment should include the import of the equipment customs duties, etc.