亞馬遜墨西哥開店，需要注意哪些稅務(wù)和法規(guī)問題？（下）-ESG跨境

以海關(guān)登記進(jìn)口商身份銷售商品

如果您將庫(kù)存進(jìn)口到墨西哥，則必須支付目的國(guó)關(guān)稅、稅費(fèi)和清關(guān)費(fèi)用，然后才能在 Amazon.com.mx 上將商品銷售給買家或儲(chǔ)存在墨西哥的中心。

進(jìn)口商注冊(cè)

賣家接下來(lái)的步驟通常取決于他們是否是墨西哥的稅務(wù)居民。

居民

賣家作為他們自己的貨件的海關(guān)登記進(jìn)口商必須有一個(gè)稅號(hào)（墨西哥納稅登記號(hào)或“RFC”），并且必須通常為繳納所得稅的墨西哥居民。居民進(jìn)口商必須在財(cái)政和公共信貸秘書處 (Hacienda) 的進(jìn)口商注冊(cè)處 (Padrón de Importadores) 注冊(cè)和記錄。某些商品可能需要額外的注冊(cè)才能進(jìn)口。賣家應(yīng)當(dāng)咨詢墨西哥的報(bào)關(guān)行和/或法律顧問，確定合適其業(yè)務(wù)的解決方案。

對(duì)于美國(guó)和其他司法管轄區(qū)的賣家，也可在美國(guó)找到其他司法管轄區(qū)的指南。美國(guó)商務(wù)部的墨西哥營(yíng)商環(huán)境頁(yè)面。

非居民

大部分非居民在進(jìn)口商品到墨西哥時(shí)有三個(gè)選項(xiàng)：(i) 將最終買家列為海關(guān)登記進(jìn)口商（如果合適），(ii) 雇用經(jīng)授權(quán)可以進(jìn)口商品到墨西哥的第三方機(jī)構(gòu)，或 (iii) 在稅務(wù)部門前成立和注冊(cè)一家墨西哥當(dāng)?shù)貙?shí)體作為進(jìn)口商。無(wú)論是哪種情況，作為進(jìn)口商的一方都必須有一個(gè) RFC。因?yàn)槊糠N情況不一樣，賣家應(yīng)當(dāng)咨詢報(bào)關(guān)行和/或法律顧問，確定最合適其業(yè)務(wù)的解決方案。

正如上文所提到的那樣，亞馬遜及其運(yùn)營(yíng)中心不會(huì)充當(dāng)任何亞馬遜物流庫(kù)存貨件的海關(guān)登記進(jìn)口商。

清關(guān)

必須提供“pedimento de importación”（進(jìn)口報(bào)關(guān)文件）才能完成清關(guān)。通常由承運(yùn)人或報(bào)關(guān)行代表進(jìn)口商提供這些文件。進(jìn)口報(bào)關(guān)通常包括稅費(fèi)和政府收費(fèi)的相關(guān)信息，例如預(yù)審費(fèi)用、海關(guān)手續(xù)費(fèi)、反補(bǔ)貼稅、增值稅和進(jìn)口或出口關(guān)稅。

提交進(jìn)口報(bào)關(guān)時(shí)需要以下文件：

商業(yè)發(fā)票： 發(fā)票證明銷售是從出口國(guó)到進(jìn)口國(guó)。因此，發(fā)票對(duì)于確定商品的成交價(jià)格至關(guān)重要。墨西哥海關(guān)明確規(guī)定報(bào)關(guān)時(shí)必須包含發(fā)票。國(guó)外賣家或發(fā)貨人必須認(rèn)真準(zhǔn)備發(fā)票。

要求的信息可能有所不同，但是可能包括：

• 發(fā)票開具地點(diǎn)

• 發(fā)票開具日期

• 發(fā)票號(hào)碼

• 賣家名稱

• 賣家的完整郵寄地址

• 進(jìn)口商名稱

• 進(jìn)口商的完整郵寄地址（非郵政信箱）

• 商品的詳細(xì)描述（包括等級(jí)或質(zhì)量；避免使用代碼）

• 重量和尺寸

• 單價(jià)

• 發(fā)票總額（以及此類金額的貨幣）

• 原產(chǎn)國(guó)/原產(chǎn)地

• 商業(yè)術(shù)語(yǔ)（如 CIF - 到岸價(jià)格或 FOB - 離岸價(jià)格）

• 賣家的納稅識(shí)別號(hào)

• 每件商品或包裹的識(shí)別號(hào)，如序列號(hào)、零件號(hào)和款式編號(hào)

我們建議您聯(lián)系您的報(bào)關(guān)行或法律顧問，了解您的商品應(yīng)當(dāng)包含哪些信息。

根據(jù)墨西哥的法律和法規(guī)，可以接受西班牙語(yǔ)、英語(yǔ)和法語(yǔ)的發(fā)票。其他語(yǔ)言的發(fā)票必須在原發(fā)票或隨附信件中翻譯成西班牙語(yǔ)。

運(yùn)輸單據(jù)： 由運(yùn)輸公司背書的提貨單同樣要附在海關(guān)報(bào)關(guān)文件中。這些單據(jù)一般用于證明商品進(jìn)入關(guān)稅區(qū)的日期。

證書、許可證和許可： 如果您的任何一件商品受到進(jìn)口管制，則文件中必須包含相應(yīng)的證書、許可證和許可。

根據(jù)情況，可能需要某些其他文件。這些文件可能包括：原產(chǎn)地證明（例如，適用優(yōu)惠關(guān)稅或反補(bǔ)貼稅的情況）；證明其他適用關(guān)稅（對(duì)于被低估價(jià)值的商品）的支付擔(dān)保的文件；安全/標(biāo)準(zhǔn)合規(guī)性（如適用）的非關(guān)稅規(guī)定和證書；以及序列號(hào)、零件號(hào)、品牌、款式編號(hào)或其他在識(shí)別商品時(shí)可能需要的信息。有關(guān)更多信息，請(qǐng)咨詢您的報(bào)關(guān)行或法律顧問。

所有進(jìn)入墨西哥的貨件都應(yīng)當(dāng)有一個(gè)追蹤編碼。

關(guān)稅和稅費(fèi)

進(jìn)口到墨西哥的商品必須標(biāo)示有適當(dāng)?shù)?8 位墨西哥關(guān)稅分類編號(hào)。這將決定關(guān)稅的稅率并建立任何適用的非關(guān)稅壁壘。

有關(guān)墨西哥關(guān)稅表的信息，請(qǐng)?jiān)L問 Sistema Integral de Información de Comercio Exterior 網(wǎng)站（僅提供西班牙語(yǔ)版本）或咨詢您的報(bào)關(guān)行、承運(yùn)人或法律顧問。

可能適用的其他稅費(fèi)和附加費(fèi)包括：

• 增值稅 (IVA)： 海關(guān)對(duì)進(jìn)口到墨西哥的貨物征收；

• 特殊稅 (IEPS)： 適用于某些進(jìn)口商品（如酒類飲料），稅率的浮動(dòng)范圍可能為 25% 到 160%；

• 海關(guān)手續(xù)費(fèi) (DTA)；以及

• 預(yù)審費(fèi) (prevalidación)： 由墨西哥海關(guān)征收的費(fèi)用（有時(shí)由海關(guān)雇用的私人公司征收），與進(jìn)口報(bào)關(guān)中信息的驗(yàn)證相關(guān)，預(yù)審之后報(bào)關(guān)文件才會(huì)提交給海關(guān)。

在結(jié)帳時(shí)給買家的報(bào)價(jià)應(yīng)當(dāng)包含所有稅費(fèi)和關(guān)稅。買家沒有義務(wù)在訂單配送或清關(guān)時(shí)支付任何其他關(guān)稅和稅費(fèi)。

遠(yuǎn)程配送（買家作為 IOR）

如果您通過遠(yuǎn)程配送在墨西哥銷售商品，則無(wú)需支付任何進(jìn)口關(guān)稅，因?yàn)橘I家是海關(guān)登記進(jìn)口商。將配送您的商品并向買家，并代表買家支付目的國(guó)關(guān)稅、稅費(fèi)和清關(guān)費(fèi)用。

不得通過遠(yuǎn)程配送進(jìn)口液體、凝膠、粉末、膠囊、藥丸或任何其他無(wú)法證實(shí)其性質(zhì)、成分或?qū)嵸|(zhì)的商品。

商品售出后，亞馬遜會(huì)向您提供商城費(fèi)用的發(fā)票。亞馬遜提供的這項(xiàng)服務(wù)將包含 16% 的增值稅。

Selling products as the IOR

If you import your inventory into Mexico, you must pay destination duties, taxes, and customs-clearance fees before your product can be sold to customers on Amazon.com.mx or stored in a fulfillment center in Mexico.

Importer registration

Sellers' next steps generally depend on whether or not they're residents of Mexico for tax purposes.

Residents

Sellers acting as importer of record on their own shipments must have a tax number (Registro Federal de Contribuyentes or "RFC") and must generally be residents of Mexico for income-tax purposes. Resident importers must be registered and listed on the Importers' Registry (Padrón de Importadores) of the Secretariat of Finance and Public Credit (Hacienda). Certain products may require additional registrations for import. Sellers should consult a customs broker, legal adviser, or both in Mexico to identify the appropriate solution for their business.

Additional guidance that may be helpful for sellers in the U.S. and other jurisdictions can be found on the U.S. Department of Commerce’s Doing business in Mexico page.

Nonresidents

Most nonresidents have three options for importing goods into Mexico: (i) listing the end customer (where appropriate) as the importer of record, (ii) engaging a third party authorized to import into Mexico, or (iii) incorporating and registering before tax authorities a local Mexican entity to act as the importer. In each case, the party acting as the importer must have an RFC. Because each situation is different, sellers should consult with a customs broker, legal adviser, or both to identify a solution most appropriate to their business.

As noted above, Amazon and its fulfillment centers will not serve as the importer of record for any shipment of FBA inventory.

Customs clearance

A "pedimento de importación" (import declaration) must be filed to obtain customs clearance. A carrier or customs broker often files this on the importer's behalf. The pedimento generally includes information on taxes and governmental fees, such as prescreening fees, customs processing fees, countervailing duties, value-added tax, and import or export duties.

The following documents are required for filing the pedimento:

Commercial invoice: The invoice documents the sale for export to the country of importation. Thus, the invoice is essential to determine the transaction value of the goods. Mexican customs regulations are detailed concerning the information that the invoice must contain. Foreign sellers or shippers must exercise care in preparing invoices.

Required information varies but may include:

• Place where the invoice was issued

• Date on which the invoice was issued

• Invoice number

• Seller's name

• Seller's full mailing address

• Importer's name

• Importer's full mailing address (no P.O. box)

• Detailed description of the goods (including grade or quality; avoid using codes)

• Quantities in weights and measures

• Unit prices

• Total value of the invoice (and currency of such amount)

• Country of origin

• Commercial terms (e.g., CIF or FOB)

• Seller's tax-identification number

• Identification numbers—such as serial, part, and model numbers—of each good or package

We suggest you contact your customs broker or legal adviser to understand what information should be included for your products.

The invoice is accepted in Spanish, English, and French, in accordance with Mexican law and regulations. Invoices in any other language must be translated into Spanish within the same invoice or in a letter attached to it.

Transportation documents: The bill of lading, endorsed by the transport company, is also attached to the customs declaration. These documents normally prove the date on which the goods entered the customs territory.

Certificates, licenses and permits: If any of the goods are subject to import controls, the appropriate certificates, licenses and permits must be included with the documentation.

Depending on the circumstances, certain additional documents may be required. These can include: proof of origin (for example, if preferential duties or countervailing duties apply); document(s) demonstrating guarantee of payment of additional applicable duties (for undervalued goods); nontariff regulations and certificates of safety/standards compliance (if applicable); and serial numbers, part numbers, brand, model numbers, or other information that may be needed to identify the goods. For more information, check with your customs broker or legal adviser.

All shipments entering Mexico should have a tracking number.

Duties and taxes

Merchandise imported into Mexico must be identified with the proper, eight-digit Mexican tariff classification number. This will determine the duty rate and establish any applicable nontariff barriers.

For information on Mexico's tariff schedule see the Sistema Integral de Información de Comercio Exterior website (Spanish language only) or consult with your customs broker, carrier, or legal adviser.

Additional taxes and surcharges may apply, including:

• Value-added tax (IVA): Customs authorities collect a value-added tax () upon entry of the goods into Mexico;

• Special tax (IEPS): Applies to imports of certain products (e.g., alcoholic beverages) and can range from 25% to 160%;

• Customs processing fee (DTA); and

• Prescreening fee (prevalidación): Fee charged by Mexican customs (or sometimes by prie companies that customs engages) in connection with validation of the information in pedimentos before submission to customs.

The price quoted to the customer at checkout should include all taxes and duties. The customer should not be obligated to pay any additional duties or taxes at the time of the delivery of the order or at customs clearance.

Remote Fulfillment with FBA (customer as IOR)

If you sell products in Mexico through Remote Fulfillment with FBA, you aren’t required to pay any import duties, because the customer is the IOR. Amazon will fulfill your products and collect from the customer, paying the destination duties, taxes, and customs-clearance fees on the customer’s behalf.

Liquids, gels, powders, capsules, pills, or any other product whose nature, composition, or essence is not verifiable by sight cannot be imported through the Remote Fulfillment.

Amazon will give you an invoice for the marketplace fee once your product is sold. It will include the 16% VAT for this Amazon-provided service.

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特別聲明：以上文章內(nèi)容僅代表作者本人觀點(diǎn)，不代表ESG跨境電商觀點(diǎn)或立場(chǎng)。如有關(guān)于作品內(nèi)容、版權(quán)或其它問題請(qǐng)于作品發(fā)表后的30日內(nèi)與ESG跨境電商聯(lián)系。