关税和进口税
如果您进行跨国运输，那么您的客户在收到货件时可能需要支付额外的关税和进口税。如果您符合相关要求，则可在结账时收取关税和进口税。设置在结账时收取关税和进口税功能之前，请确保查看本页与关税和进口税相关的信息。
本页相关主题
承运商
海关费用
国际运输协议
应用关税和进口税的最低订单价值
承运商
承运商是运输产品的服务方。对于跨境发货的产品，承运商充当报关行，并负责收取关税和进口税。承运商从卖家或买家处收取这些费用，具体取决于货件使用的国际贸易术语。
承运商可能会针对其服务收取代理费/垫付款手续费。
国际贸易术语
管理关税和进口税的选项称为国际商业术语或国际贸易术语。国际贸易术语决定如何向客户收取费用，以及承运商如何收取关税和进口税的付款。
以下是两种最常用的国际贸易术语：
完税 (DDP)。此术语表示，卖家对货物跨境时可支付的任何进口成本（例如关税、进口税或代理费/垫付款手续费）负责。您可以在结账流程中收取这些费用的付款。当 DDP 国际贸易术语可用时，使用它可为客户提供产品的总价格，并帮助避免发货延迟。
目的地交货 (DAP)，也称为未完税交货 (DDU)。此术语表示卖家仅负责为产品发货，而客户负责在产品送达时向承运商支付任何进口费用，例如关税、进口税或代理费/垫付款手续费。如果未提前支付关税，一些承运商在配送时会收取额外的费用来用于支付关税。因此，使用 DAP 国际贸易术语可能会导致客户支付额外费用。
为了帮助客户避免额外的费用，您可以在结账时收取任何适用的关税和进口税。您的承运商后面将针对关税和进口税开具发票，然后您可以使用您从客户处收取的费用进行支付。
海关费用
低价值货物税
某些国家和地区对货件收取低价值货物税。此税费适用于低于特定价值阈值的商品，该阈值因不同国家和地区而异。例如，欧盟设定了低价值货物税阈值，即对等于或低于 150 欧元的跨境订单收取增值税，而英国设定了另外的低价值货物税阈值，即对等于或低于 135 英镑的跨境订单收取增值税。
以下国家/地区收取低价值货物税：
澳大利亚
新西兰
瑞士
挪威
欧盟
英国
在大多数情况下，当货件要发往具有低价值货物税的地区时，建议采用 DDP 国际贸易术语，以便在结账时对超出阈值的相关订单也能够计算关税和进口税。
例如，当您对欧盟使用 DDP 国际贸易术语时，则会出现以下情况：
对等于或低于 150 欧元的订单收取增值税。
对高于 150 欧元的订单收取进口 VAT 和关税。
当您对英国使用 DDP 国际贸易术语时，则会出现以下情况：
如果您在税费设置中输入了英国税务登记信息，则需要对等于或小于 135 英镑的订单收取增值税。
对高于 135 英镑的订单收取进口 VAT 和关税。
低价值货物税通常由商家通过纳税申报单汇给税务机构。如果您不确定如何汇出低价值货物税，请联系该国家/地区的税务机构或当地税务专家。
进口税
进口税由国家或地区的海关机构对超过最低价值的货件收取。在大多数情况下，此项税费相当于当地的销售税，例如 VAT 或 GST。
关税
关税是收货地国家或地区的海关机构对超过最低价值的货件收取的费用。关税根据以下因素计算：
产品的申报价值和运费
通过 HS 编码（协调商品描述和编码系统）确定的产品类别
原产地
目标国家的关税税率
适用的贸易条约
根据产品的申报价值计算的关税和进口税可能会受到折扣或免费商品的影响。
代理费和垫付款手续费
承运商可能会针对其服务收取代理费和垫付款手续费。启用在结账时收取关税和进口税功能时，此费用不适用。如果您需要向您的客户收取代理费和垫付款手续费，请考虑将相关费用添加到运费中。
国际运输协议
国际运输协议用于买家和卖家之间的货物运输。这些协议确定哪一方对运输过程中的货物负责。
以下是两种最常见的协议：
成本、保险、运费 (CIF)。此协议说明在买家收到货物之前由卖家承担保险和其他费用。
离岸价 (FOB)。本协议说明在货物发出后即由买家承担保险和其他费用。
大多数国家和地区在确定货件是否超过关税和进口税起征点时，都会纳入运费、装卸费和保险 (CIF)。有些国家和地区则不包括这些费用 (FOB)。如果您不确定您的适用协议，请联系承运商。最值得注意的不包括运费、装卸费和保险费的国家和地区如下：
加拿大
美国
澳大利亚
新西兰
南非
确保您将发货条款告知客户。
应用关税和进口税的最低订单价值
并非所有订单都会被收取关税和进口税。在收取关税和进口税之前，许多国家/地区都有最低订单价值，称为最低标准。下表提供了一些最低标准价值的示例。
| 国家/地区 | 关税最低标准价值 | 税费最低标准价值 |
|---|---|---|
| 美国 | 800 美元 | 800 美元 |
| 加拿大 | 20 加元 | 20 加元 |
| 墨西哥 | 50 美元 | 117 美元 |
| 澳大利亚 | 1000 澳元 | 0 澳元 |
| 中国 | 50 元 | 50 元 |
| 香港 | 0 港元 | 0 港元 |
| 爱尔兰 | 150 欧元 | 22 欧元 |
| 日本 | 10,000 日元 | 10,000 日元 |
| 瑞典 | 1,600 瑞典克朗 | 300 瑞典克朗 |
| 瑞士 | 5 瑞士法郎 | 5 瑞士法郎 |
最低标准因每个国家/地区而异，有些有特定的规则会影响最低标准价值，具体取决于货件的发货地。例如，如果货物价值达到或超过 150 加元，则从墨西哥或美国运送到加拿大的货物需缴纳关税，如果货物价值达到或超过 40 美元，则需缴纳进口税。
如果您不确定要运送到的国家/地区的最低标准价值是多少，请查看该国家/地区税务机关的网站，或咨询当地税务专家。
与本节相关的主题
在结账时收取关税和进口税的注意事项
在结账时收取国际关税和进口税
解决结账时的关税和进口税问题
在结账时收取关税和进口税的其他任务
Shopify商户官网原文详情：
Duties and import taxes
If you ship internationally, then your customers might be charged additional duties and import taxes when they receive their shipments. You can charge duties and import taxes at checkout if you meet the requirements. Before you set up charging duties and import taxes at checkout, ensure that you review this information about duties and import taxes.
On this page
Carriers
Customs fees
International shipping agreements
Minimum order value before duties and import taxes are applied
Carriers
A carrier is a service that transports a product. For products that are shipped across borders, they act as a customs broker and are responsible for collecting duties and import taxes. Carriers collect these fees either from the seller or the buyer, depending on the incoterms that are used for the shipment.
Carriers might charge a brokerage and disbursement fee for their services.
Incoterms
The options for how to manage duties and import taxes are called international commerce terms, or incoterms. Incoterms determine how your customer is charged, and how your shipping carrier collects payment for duties and import taxes.
The following are the two most frequently used incoterms:
Delivered duty paid (DDP). This term indicates that the seller assumes responsibility for any import costs that might be payable when goods cross borders, such as duties, import taxes, or brokerage/disbursement fees. You can collect payment for these charges during the checkout process. When the DDP incoterm is available, using it provides customers with a total price for the product and helps to avoid shipping delays.
Delivered at place (DAP), also called delivered duty unpaid (DDU). This term indicates that the seller is only responsible for shipping the product, and that the customer is responsible for paying any import costs to the shipping carrier, such as duties, import taxes, or brokerage/disbursement fees upon delivery. Some shipping carriers charge additional fees for collecting duties upon delivery if the duties haven't been paid in advance. Using the DAP incoterm might result in additional charges to the customer.
To help your customers avoid additional fees, you can charge any applicable duties and import taxes in your checkout. Your carrier invoices you later for duties and import taxes, which you can then pay with the fees that you collect from your customer.
Customs fees
Low-value goods tax
A low-value goods tax is applied to shipments in some countries and regions. This tax affects goods below a certain value threshold, which varies between different countries and regions. For example, The European Union has a low-value tax threshold where VAT is collected on cross-border orders that are equal to or less than 150 EUR, while the United Kingdom has a low-value tax threshold where VAT is collected on cross-border orders that are equal to or less than 135 GBP.
Low-value goods taxes apply in the following countries:
Australia
New Zealand
Switzerland
Norway
the European Union
the United Kingdom
In most cases, the DDP incoterm is recommended for shipments to areas with a low-value goods tax so that orders that go above the threshold also have the duties and import taxes calculated at checkout.
For example, when you use the DDP incoterm for the European Union, the following occurs:
VAT is applied to orders that are equal to or less than 150 EUR.
Import VAT and duties are applied to orders that are greater than 150 EUR.
When you use the DDP incoterm for the United Kingdom, the following occurs:
VAT is applied to orders that are equal to or less than 135 GBP if you have entered a tax registration for the UK in your tax settings.
Import VAT and duties are applied to orders that are greater than 135 GBP.
Low-value goods taxes are generally remitted to tax authorities by the merchant by using a tax return. If you're not sure how to remit low-value goods taxes, then contact the country or region's tax authority or a local tax expert.
Import tax
Import taxes are charged by a country or region's customs authority for shipments that are above the de minimis. In most cases, this tax is equivalent to the local sales tax, such as VAT or GST.
Customs duty
Customs duty is a charge applied to shipments by the receiving country or region's customs authority for shipments that are above the de minimis. Customs duty is calculated based on the following factors:
the product’s declared value and shipping costs
the product category as determined by the HS code (Harmonized Item Description and Coding System)
the country or region of origin
the destination country's tariff rates
applicable trade treaties
Duties and import tax based on the product's declared value might be affected by discounts or free items.
Brokerage and disbursement fees
Carriers might charge a brokerage and disbursement fee for their services. This charge is not included when charging duties and import taxes at checkout is enabled. If you need to charge your customers a brokerage and disbursement fee, then consider adding the cost of the fee to your shipping rates.
International shipping agreements
International shipping agreements are used in the transportation of goods between a buyer and a seller. These agreements determine who takes responsibility for the goods while they're in transit.
The following are the two most common agreements:
Cost, insurance, freight (CIF). This agreement indicates that the seller assumes insurance and other costs until the goods are received by the seller.
Free on board (FOB). This agreement indicates that insurance and other costs are assumed by the buyer as soon as the goods have been shipped.
Most countries and regions include shipping, handling, and insurance (CIF) when they determine whether a shipment is above duties and import tax thresholds. Others exclude these costs (FOB). If you're not sure which agreements are available to you, then contact your shipping carrier. The most notable countries and regions that do not include the costs for shipping, handling, and insurance are the following:
Canada
The United States
Australia
New Zealand
South Africa
Ensure that you inform your customers of the shipping terms.
Minimum order value before duties and import taxes are applied
Not all orders are subject to duties and import taxes. Many countries or regions have a minimum order value called a de minimis, before duties and import taxes apply. The following table provides some examples of de minimis values.
Country Duty de minimis value Tax de minimis value United States 800 USD 800 USD Canada 20 CAD 20 CAD Mexico 50 USD 117 USD Australia 1000 AUD 0 AUD China 50 CNY 50 CNY Hong Kong 0 HKD 0 HKD Ireland 150 EUR 22 EUR Japan 10,000 JPY 10,000 JPY Sweden 1,600 SEK 300 SEK Switzerland 5 CHF 5 CHF The de minimis is different for each country or region, and some have specific rules that affect the de minimis value depending on where the shipment originates. For example, goods that are shipped into Canada from Mexico or the United States are subject to duties if the goods are valued at $150 CAD or more, and subject to import taxes if the goods are valued at $40 or more.
If you're not sure what the de minimis value is for the country or region that you ship to, then check the website of that country or region's tax authority, or consult a local tax expert.
In this section
Considerations for charging duties and import taxes at checkout
Collecting international duties and import taxes at checkout
Troubleshooting duties and import taxes at checkout
Additional tasks for collecting duties and import taxes at checkout
文章内容来源：Shopify商户官方网站
