在结账时收取关税和进口税的注意事项

在结账时征收关税和进口税之前，请查看以下注意事项。

本页相关主题

• 与其他 Shopify 功能的兼容性

• 税费设置

• 发货要求

• 关税和进口税估算

• 针对折扣商品和免费商品的关税计算

• 不支持在结账时收取关税和进口税的国家和地区

• 仅收取跨境税费

• 第三方应用

与其他 Shopify 功能的兼容性

在结账时收取关税和进口税可能与某些 Shopify 功能冲突。

• 某些结账自定义项可能会与在结账时收取关税和进口税冲突。如果您已自定义结账流程，请在启用关税和进口税功能之前检查您的自定义项。

• 不支持对草稿订单计算关税和进口税，但支持对草稿订单电子邮件发票进行此计算。

税费设置

在结账时收取关税和进口税可能会与某些税费设置冲突。

• 在结账时收取关税和进口税功能与手动税费或手动税率不兼容。如果您有任何手动税费或手动费率，则它们仅适用于您所在区域内的销售。国际销售的手动税费和手动费率由结账时的关税和进口税功能代替。

• 如果您启用在结账时收取关税和进口税，但随后禁用该功能，您之前的税费设置将恢复。

• 在结账时收取关税和进口税可能会影响您的税费设置。

• 如果您的商店使用基于登记的税费，则只有在为该国家/地区启用收取关税和进口税功能时，才能针对国际订单收取 VAT 或销售税等税费。如果您需要对该国家/地区的国际订单收取税费，则还必须启用在结账时收取关税和进口税功能。如果您对此类国家和地区采用 DDU/DAP 国际贸易术语进行发货，则不需要进行税务登记。

• 如果您的商店使用基于地点的税费，则不会对国际订单收取 VAT 或销售税等税费。在结账时收取关税和进口税功能与手动输入的税率不兼容。

发货要求

在结账时收取关税和进口税有一些要求，可能会限制您的发货设置或使用的承运商。

• 若要在结账时收取关税和进口税，则只能对每个国家或地区使用 DDP 或 DAP/DDU。您不能同时向同一国家/地区的买家提供这两者。

• Shopify Shipping 不支持 DDP。

• 并非所有承运商都支持 DDP 发货标签，一些承运商仅支持对某些目的地使用此类标签。请联系您的承运商，了解他们是否支持以及在哪些地方支持 DDP 发货标签。

• 您无法在结账时对世界其他国家/地区配送区域收取关税和进口税。若要对某一国家/地区收取关税和进口税，请将其添加到现有配送区域或创建新的配送区域。

• Shopify 发货网络不支持在结账时收取关税和进口税。

关税和进口税估算

结账时收取的关税和进口税是国家/地区税务机关收取的税费的估算值。

• 征收的关税和进口税是根据客户下单时的最新信息计算的估计值。可能会出于不同原因收取额外的关税，例如已支付的关税不正确或 HS 编码不正确。

• 关税和进口税计算中不包含手续费、代理费和支付款。如果您与承运商的合同中不包含免除付款手续费，请考虑将费用添加到产品价格或运费中。

针对折扣商品和免费商品的关税计算

关税和进口税由国家/地区的税务机构根据客户支付的费用来确定，而不是根据商品的常规成本来确定。如果您对折扣订单收取关税和进口税，请查看商业发票，以确保记录的价格正确。

• 关税和进口税根据客户在结账时为商品支付的价格进行计算。如果您以折扣价销售产品，请确认您的商业发票已更新为使用这些产品的折扣价格，而不是产品的常规价格

• 当您向客户提供免费产品或样品，或者进行买 X 得 Y（买一送一）促销时，该货件中的某些商品不会有与其相关联的费用。在计算关税和进口税时，商品的申报价值不能为 0 美元。

• 若要计算使用买 X 得 Y折扣（其中第二件或第三件商品免费）的商品的关税和进口税，所有商品将平摊费用。例如，如果一件衬衫是 100 美元，而第二件衬衫免费，则以每件衬衫 50 美元的价格计算关税和进口税。

• 如果货件中有免费产品或样品，则该免费商品的价格将显示为 1 美元，这 1 美元的价格将从该货件中的所有其他商品中平均扣除。例如，如果货件中有五件商品，其中一件商品是免费的，则该免费商品的价格将显示为 1 美元，其他四件商品的价格将各扣除 0.25 美元。

不支持在结账时收取关税和进口税的国家和地区

以下国家和地区不支持在结账时收取关税和进口税。您无法在这些地区收取关税和进口税。

非洲

• 佛得角共和国 (CV)

• 苏丹共和国 (SD)

• 南苏丹共和国 (SS)

• 索马里联邦共和国 (SO)

南极洲

• 南乔治亚岛和南桑威奇群岛 (GS)

亚洲

• 伊拉克共和国 (IQ)

• 阿拉伯叙利亚共和国 (SY)

• 东帝汶民主共和国（东帝汶）(TL)

• 土库曼斯坦 (TM)

欧洲

• 北爱尔兰 (XI)

• 俄罗斯联邦 (RUS)

大洋洲

• 密克罗尼西亚联邦 (FM)

• 马绍尔群岛共和国 (MH)

• 帕劳共和国 (PW)

北美洲

• 圣皮埃尔和密克隆群岛 (PM)

• 波多黎各自由联邦 (PR)

南美

• 巴西联邦共和国 (BR)

• 福克兰群岛 (FK)

仅收取跨境税费

启用在结账时收取关税和进口税功能后，结账时将同时收取关税和税费。启用该功能后，无法仅收取税费。如果您只需要收取跨境税费，例如在英国或欧盟，则请勿启用在结账时收取关税和进口税功能。

第三方应用

如果您的商店使用用于第三方物流的应用，请确认您的应用和集成已配置为支持在结账时收取关税和进口税功能。例如，您的应用和集成需要支持 DDP 国际贸易术语并向产品应用正确的 HS 编码。

Shopify商户官网原文详情：

Considerations for charging duties and import taxes at checkout

Before you collect duties and import taxes in your checkout, review the following considerations.

On this page

• Compatibility with other Shopify features

• Tax settings

• Shipping requirements

• Duties and import tax estimates

• Duties calculation on discounted and free items

• Countries and regions where charging duties and import taxes at checkout is not supported

• Collecting only cross-border taxes

• Third-party apps

Compatibility with other Shopify features

Collecting duties and import taxes in the checkout might conflict with some Shopify features.

• Some checkout customizations might conflict with collecting duties and import taxes at checkout. If you've customized your checkout, then review your customizations before you enable the duties and import taxes feature.

• Calculating duties and import taxes isn't supported in draft orders, but is supported in draft order email invoices.

Tax settings

Collecting duties and import taxes in the checkout might conflict with some tax settings.

• Collecting duties and import taxes at checkout isn't compatible with tax overrides or manual tax rates. If you have any tax overrides or manual rates, then they only apply to sales within your region. Overrides and manual rates for international sales are overridden by the duties and import taxes at checkout feature.

• If you enable collecting duties and import taxes at checkout and disable it afterwards, then your previous tax settings are restored.

• Collecting duties and import taxes at checkout might affect your tax setup.

• If your store uses registration-based taxes, then taxes such as VAT or sales tax are collected on international orders only if you enable collecting duties and import tax for that country or region. If you need to collect taxes on international orders in that country or region, then you must also enable collecting duties and import taxes at checkout. Tax registrations are not used if you ship using the DDU/DAP incoterm for such countries or regions.

• If your store uses location-based taxes, then taxes such as VAT or sales tax are not collected on international orders. Collecting duties and import taxes at checkout isn't compatible with manually entered tax rates.

Shipping requirements

Collecting duties and import taxes in the checkout has some requirements that might limit your shipping settings or the carrier that you use.

• To collect duties and import taxes at checkout, you can only use either DDP or DAP/DDU for each country or region. You can't offer both incoterms to buyers in the same country or region.

• Shopify Shipping does not support DDP.

• Not all carriers support DDP shipping labels, and some support them for only certain destinations. Contact your shipping carriers to find out if and where they support DDP shipping labels.

• You can't collect duties and import taxes at checkout in the Rest of world shipping zone. To collect duties and import taxes for a country or region, add it to an existing shipping zone or create a new one.

• The Shopify Fulfillment Network does not support collecting duties and import taxes at checkout.

Duties and import tax estimates

The duties and import taxes collected in the checkout is an estimate of what will be charged by a country or region's tax authority.

• The duties and import taxes that are charged are estimates based on the latest information at the time that the customer places their order. Additional duties might be charged for different reasons, such as incorrect duties paid or incorrect HS codes.

• Handling fees and brokerage and disbursement fees are not included in duties and import tax calculations. If your contract with a carrier does not include waived fees, then consider adding the cost of the fees to your product prices or your shipping rates.

Duties calculation on discounted and free items

Duties and import taxes are determined by a country or region's tax authority based on what the customer pays, not on an item's regular cost. If you collect duties and import taxes on a discounted order, review your commercial invoice to verify that the correct prices are recorded.

• Duties and import taxes are calculated based on the price the customer pays for an item at checkout. If you sell products at a discount, then verify that your commercial invoice is updated with the discount price for those products, rather than the regular price for the product

• When you offer free products or samples to customers or run a Buy X and Get Y (BOGO) sale, then some items in the shipment have no cost associated with them. For the calculation of duties and import taxes, items can't have a $0 declared value.

• To calculate duties and import taxes for Buy X and Get Y discounts where the second or third item is free, the cost is split evenly across all items. For example, if one shirt is $100 and the second shirt is free, then each shirt is represented as costing $50 to calculate the duties and import taxes.

• When there are free products or samples in the shipment, then the free item is represented as costing $1, and the $1 price is deducted evenly from every other item in the shipment. For example, if a shipment has five items and one of the items is free, then the free item is represented as costing $1, and $.25 is deducted from the price of the other four items in the order.

Countries and regions where charging duties and import taxes at checkout is not supported

The following countries and regions are not supported for charging duties and import taxes at checkout. You can't collect duties and import taxes in these regions.

Africa

• Republic of Cabo Verde (CV)

• Republic of the Sudan (SD)

• Republic of South Sudan (SS)

• Federal Republic of Somalia (SO)

Antarctica

• South Georgia and the South Sandwich Islands (GS)

Asia

• Republic of Iraq (IQ)

• Syrian Arab Republic (SY)

• Democratic Republic of Timor-Leste (East Timor) (TL)

• Turkmenistan (TM)

Europe

• Northern Ireland (XI)

• Russian Federation (RUS)

Oceania

• Federated States of Micronesia (FM)

• Republic of the Marshall Islands (MH)

• Republic of Palau (PW)

North America

• Territorial Collectivity of Saint-Pierre and Miquelon (PM)

• Commonwealth of Puerto Rico (PR)

South America

• Federative Republic of Brazil (BR)

• Falkland Islands (FK)

Collecting only cross-border taxes

When collecting duties and import taxes at checkout is enabled, both duties and taxes are charged at checkout. It isn't possible to charge only taxes when the feature is enabled. If you need to collect cross-border taxes only, such as in the United Kingdom or the European Union, then do not enable collecting duties and import taxes at checkout.

Third-party apps

If your store uses apps for third-party logistics, then verify that your apps and integrations are configured to support charging duties and import taxes at checkout. For example, your apps and integrations need to support the DDP incoterm and apply the correct HS codes to your products.

文章内容来源：Shopify商户官方网站