A+物流計劃意大利路向是否有商戶應該知曉的VAT/關稅相關特殊事宜？

有。商戶們需要特別注意的是，意大利A+清關模式為DDP（“Delivered Duty Paid”，即“完稅后交貨”）。目前對于不同申報價值的包裹有不同處理方法：

1). 申報價值在22歐元以下的包裹，免收VAT和關稅；

2). 申報價值在22-150歐元的包裹（含22歐元，不含150歐元），會按照WishPost中的運單申報價值收取VAT（關稅免收）。對于申報價值在22-150歐元的包裹，使用的VAT統(tǒng)一稅率為22%，計稅基準為WishPost中的運單申報價值。VAT收費方式為，所產生的VAT將在商戶在WishPost創(chuàng)建運單之后從該商戶的WishPost賬號中扣除。 

3). 目前，A+物流計劃意大利路向暫時不接受申報價值大于等于150歐元的包裹；因此，如果wish商戶需配送申報價值大于等于150歐元的意大利路向包裹訂單，請聯(lián)系a_plus@wish.com將該訂單從A+物流計劃中移除，并直發(fā)該訂單。

請wish商戶如實填寫申報價值，若因為虛假申報造成的海關/物流商的退件風險將由商戶自行承擔，并會被另外收取不高于貨值10%的退件處理費。

另外，請注意，2021年7月1日起，價值不超過22歐元的小額貨物進口免征增值稅的政策將被取消。也就是說，新規(guī)則生效后，所有進口到西班牙的貨物，無論價值多少，都需要繳納。

3. Anything related to VAT/custom duty for Advanced Logistics Program for Italy-bound orders that merchants should be aware of?

Yes. Please specifically note that the Advanced Logistics Program for Italy-bound orders custom clearance mode is Delivered Duty Paid (DDP). Payments for VAT and customs duty are exempt for packages with declared value below 22 euros, while payments for for packages with declared value of 22 to 150 euros (including 22 euros, excluding 150 euros) will be charged based on the declared value (custom duty also exempt for these packages). Currently, the Advanced Logistics Program for Italy-bound orders does NOT accept packages with declared value greater than or equal to 150 euros.

For packages with declared value of 22 to 150 euros, the unified VAT rate employed by Wish is 22%. The tax basis for calculating VAT is the declared value in WishPost for the shipping order. The resulting VAT amount will be deducted from the merchants’ WishPost account after merchants create the shipping order in WishPost.

Please correctly declare the actual value of the packages. Merchants will be responsible for package return from the customs and/or shipping carriers due to incorrect/fake declared value, and will be charged an additional package return processing fee of up to 10% of the package value.

特別聲明：以上文章內容僅代表作者本人觀點，不代表ESG跨境電商觀點或立場。如有關于作品內容、版權或其它問題請于作品發(fā)表后的30日內與ESG跨境電商聯(lián)系。