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(wish要求支付消费者VAT)对于从中国大陆以外和欧盟境外发货的商户:

对于从欧盟境外和中国大陆以外发货的此类订单，wish商户必须使用下面列出的 Wish 认可的物流服务商之一来履行，且所选物流服务商必须提供 DDP（完税后交货）服务，并且可协助（向海关）代缴 Wish 代收的增值税和/或可能适用的关税。

请注意，如果商户打算使用下表中的“邮政”类物流服务商完成 DDP，商户必须与该物流服务商确认是否能够为其订单提供 DDP 服务。

商户可能还需要向物流服务商额外提供报关所需的某些订单信息。如需了解更多信息，请参阅这篇文章的“2. 从欧盟境外和中国大陆以外发货的欧盟路向订单”部分。

由于此类订单须办理正式报关手续，且须指定“登记进口商”(Importer of Record) 才能在欧盟海关清关，因此商户可能需要进行以下操作：

1). 将商户的欧盟 EORI 号码和/或增值税号码提供给物流服务商；并且/或者

2). 支付适用的进口关税和其他清关费用。

此外，物流服务商可能会要求从欧盟境外向欧盟境内发货的非欧盟本土商户指定一名欧盟本土代表，由该代表承担与进口相关的海关责任。该代表将负责配合非欧盟本土进口商，确保报关单的准确性，并对报关单的内容承担责任。如需了解更多信息，请咨询您的税务顾问和您选择的物流服务商。

wish商户官网原文详情：

For merchants shipping from outside of Mainland China and outside of the EU

Merchants shipping EU-bound orders from outside of the EU and outside of Mainland China are required to ship these orders with one of the below-listed acceptable shipping carriers that provides Delivered Duty Paid (DDP) service and offers support to remit (at customs) VAT amount collected by Wish and/or customs duties.

Please note that if merchants plan to use one of the Postal carriers outlined in the below table for their DDP services, merchants must confirm with the specific carrier that they will be able to provide DDP services for the order they are shipping.

Carrier Name	DDP Supported Origin Countries/Regions	Carrier Type
AsendiaUK	GB	Commercial
AsendiaUSA	US	Commercial
B2CEurope	EU	Commercial
BPost	BE	Postal
BRTBartolini	IT	Commercial
Colissimo	FR	Commercial
CorreosDeEspana	ES	Postal
CorreosExpress	ES, PT	Commercial
DanmarkPost	DK	Postal
DeutschePost	DE	Postal
DHL	US, CA, KR, JP, TR, JP, EU, MA, PK, IN	Commercial
DHLFreightSweden	SE	Commercial
DHLGermany	DE	Commercial
DHLPoland	PL	Commercial
DirectLink	EU	Commercial
DPD	EU, RU	Commercial
DPDFrance	FR	Commercial
DPDGermany	DE	Commercial
DPDUK	GB	Commercial
FedEx	US, CA, KR, JP, TR, JP, EU, MA, PK, IN	Commercial
GlobegisticsInc	US	Commercial
GLS	EU, US	Commercial
GLSNetherlands	NL	Commercial
GLSSpain	ES	Commercial
Hermes	GB	Commercial
HermesGermany	DE	Commercial
LandmarkGlobal	EU, US, CA, AU	Commercial
LaPosteColissimo	FR	Commercial
MagyarPosta	HU	Postal
ParcelForce	GB	Commercial
PortugalCTT	PT	Commercial
PosteItaliane	IT	Postal
PostNL	NL	Postal
PTSWorldwideExpress	TR	Commercial
PTTPosta	TR	Postal
QXPRESS	KR	Commercial
RoyalMail	GB	Postal
RRDonnelley	US	Commercial
Sagawa	JP	Commercial
Sending	GB	Commercial
Spring	EU	Commercial
TNT	EU, US, CA, MA	Commercial
TNTFrance	FR	Commercial
UPS	US, CA, KR, JP, TR, JP, EU, MA, IN	Commercial
USPS	US	Postal
Yamato	JP	Commercial

Merchants are also required to file certain additional order information with the shipping carriers as a necessary step to complete the customs declaration. Learn more by visiting this Help Center article and navigate to “2. Shipping to the EU from outside of the EU AND outside of Mainland China”.

As these orders will require a formal customs entry and appointed “Importer of Record” in order to clear EU customs, merchants should be aware that they may be required to take the following actions: 

1). Provide carriers with their own EU EORI and/or VAT number, AND/OR

2). Pay applicable customs duties and other customs clearance fees at the time of import. 

Additionally, shipping carriers may require non-EU domiciled merchants shipping into the EU from outside of the EU to appoint an EU-domiciled representative to assume customs liabilities associated with the entry. Such a partner will act in coordination with the non-EU-domiciled importer to ensure complete and accurate Customs declaration, and will assume liability for the contents of the customs declaration. Please consult your tax advisor and selected shipping carrier for more information.

文章内容来源：wish商户官方网站