亞馬遜歐洲平臺(tái)開(kāi)店，需要注意哪些稅務(wù)和法規(guī)問(wèn)題（2）-ESG跨境

歐洲法規(guī)注意事項(xiàng)

海關(guān)

您在進(jìn)口貨物到歐盟時(shí)，需要遵守歐盟的海關(guān)法規(guī)，以及歐盟國(guó)家/地區(qū)適用于進(jìn)口事務(wù)的法律法規(guī)。請(qǐng)注意，未經(jīng)授權(quán)，您不得以 Amazon EU S.à r.l 或其他任何亞馬遜子公司或下屬機(jī)構(gòu)的名義（統(tǒng)稱為“亞馬遜”，其公司名稱統(tǒng)稱為“名稱”）進(jìn)口貨物，或在您的發(fā)貨單證的任何位置提及亞馬遜。否則，您的貨件可能會(huì)被退回其來(lái)源地、丟棄或棄置（具體由運(yùn)送您貨物的承運(yùn)人或貨運(yùn)代理自行決定），且相關(guān)費(fèi)用由您承擔(dān)。

進(jìn)口法規(guī)可能因不同的歐盟國(guó)家/地區(qū)而有所區(qū)別，這取決于您所選擇的配送方式。因此，您很有必要考慮雇用某個(gè)物流供應(yīng)商，比如某個(gè)報(bào)關(guān)行或貨運(yùn)代理，以便為您的公司辦理進(jìn)口手續(xù)或幫助您了解所有適用要求。

商業(yè)發(fā)票

當(dāng)您的貨物準(zhǔn)備從您的工廠、制造商或經(jīng)銷商處配送時(shí)，商業(yè)發(fā)票由發(fā)貨人準(zhǔn)備。保證商業(yè)發(fā)票準(zhǔn)確無(wú)誤非常重要，這可以避免。進(jìn)口貨物至某個(gè)歐盟國(guó)家/地區(qū)時(shí)，商業(yè)發(fā)票必須包含以下信息：

• 發(fā)票開(kāi)具日期。

• 出口商或發(fā)貨人（賣家或生產(chǎn)廠家）的全名和地址。

• 發(fā)貨人的聯(lián)系人姓名、公司名稱、地址和稅號(hào)。

• 收貨人地址。 提供公司的法定名稱，后接“c/o FBA”。 然后，您可以在下方寫(xiě)上貨物將要發(fā)往的亞馬遜運(yùn)營(yíng)中心的地址。然而，亞馬遜并沒(méi)有授權(quán)您在這個(gè)地址中包括任何“亞馬遜”字眼。請(qǐng)參閱以下示例。

• 海關(guān)登記進(jìn)口商： 提供貴公司或歐盟進(jìn)口代理人的法定名稱，隨附完整的聯(lián)系信息，經(jīng)濟(jì)營(yíng)運(yùn)者注冊(cè)和識(shí)別號(hào) (EORI) 及進(jìn)口國(guó)家/地區(qū)的注冊(cè)號(hào)（參見(jiàn)下面的示例）。發(fā)貨前，應(yīng)確保貴公司或代理人可以滿足在該進(jìn)口國(guó)家/地區(qū)作為海關(guān)登記進(jìn)口商的所有條件。如將此信息留空，也可能導(dǎo)致貨件被拒收或退貨。

  重要： 亞馬遜明確禁止將亞馬遜的名稱（包括其運(yùn)營(yíng)中心的名稱）用作任何亞馬遜物流庫(kù)存貨件的海關(guān)登記進(jìn)口商。任何試圖以亞馬遜作為海關(guān)登記進(jìn)口商的亞馬遜物流庫(kù)存貨件，無(wú)一例外將被拒收并退回給發(fā)貨人，且相關(guān)費(fèi)用由發(fā)貨人承擔(dān)。 如將此信息留空，也可能導(dǎo)致貨件被拒收或退貨。

  
  

請(qǐng)注意各個(gè)地址之間的差異。“收貨人”地址包括運(yùn)營(yíng)中心；而“海關(guān)登記進(jìn)口商”地址包括賣家或賣家代理的注冊(cè)地址。

• 貨件編號(hào)（亞馬遜物流證明）。這是您使用亞馬遜賣家賬戶創(chuàng)建貨件時(shí)收到的編碼。如果出現(xiàn)海關(guān)問(wèn)題，這將確保亞馬遜可以快速確定貨件是否屬于亞馬遜物流。如果您在賣家平臺(tái)的“亞馬遜物流貨件編號(hào)”中未包含“FBA”，請(qǐng)?jiān)诎l(fā)票上的顯要位置添加該字樣。

• 已開(kāi)發(fā)票的貨物的詳細(xì)描述。除其他必填信息外，還需要包括：

• 協(xié)調(diào)關(guān)稅表代碼（HTS 代碼）

• 商品數(shù)量

• 每件商品的價(jià)值。對(duì)于沒(méi)有商業(yè)價(jià)值的樣品或商品，為清關(guān)目的必須標(biāo)注名義價(jià)值或公允市價(jià)

• 貨件中所有商品的總價(jià)值

• 交易貨幣

可能還需要其他信息。這些要求如有變更，恕不另行通知。您必須自行判斷并遵守進(jìn)口要求。

根據(jù)商品的類型，進(jìn)口時(shí)可能會(huì)有額外的證書(shū)和許可證要求，可能需要提供合格聲明、檢測(cè)報(bào)告或皮革證書(shū)。

請(qǐng)與您的物流供應(yīng)商或報(bào)關(guān)行協(xié)商，確保您有進(jìn)口到歐盟目的國(guó)所需的完整證明文件。

最佳配送實(shí)踐

亞馬遜運(yùn)營(yíng)中心對(duì)于接收的貨件設(shè)有相關(guān)要求，包含托拍的尺寸和運(yùn)貨至運(yùn)營(yíng)中心的卡車類型。 了解這些要求和最佳實(shí)踐，有助于避免在向亞馬遜運(yùn)營(yíng)中心運(yùn)輸庫(kù)存以及向買家配送的過(guò)程中出現(xiàn)延誤。

使用標(biāo)準(zhǔn)的郵遞服務(wù)

在將您的貨件運(yùn)輸?shù)街行臅r(shí)，不推薦使用諸如、英國(guó)皇家郵政、Parcelforce、德國(guó)郵政等郵遞服務(wù)。相比于貨運(yùn)或快遞承運(yùn)商，郵遞服務(wù)商作為海關(guān)登記進(jìn)口商可能需要滿足不同的貨件要求。您可以通過(guò)郵遞服務(wù)配送您的貨物，但不能以海關(guān)登記進(jìn)口商的身份向亞馬遜運(yùn)營(yíng)中心發(fā)貨。如果您考慮選擇郵遞服務(wù)進(jìn)行配送，便應(yīng)發(fā)貨到進(jìn)口國(guó)家/地區(qū)代理人的地址，待貨件送達(dá)后，再將貨物轉(zhuǎn)運(yùn)至中心所在地址。發(fā)貨前，您可能需要與郵遞服務(wù)公司核實(shí)貴公司或代理人是否可以作為海關(guān)登記進(jìn)口商通關(guān)。

知識(shí)產(chǎn)權(quán)

您應(yīng)該確保您擁有在歐盟發(fā)布商品或者在歐盟內(nèi)部銷售商品所需的所有知識(shí)產(chǎn)權(quán)（例如：專利、商標(biāo)或著作權(quán)）。您可能需要獲取品牌所有者的許可，以避免在指定的歐盟成員國(guó)銷售其產(chǎn)品時(shí)出現(xiàn)知識(shí)產(chǎn)權(quán)侵權(quán)問(wèn)題（假設(shè)您擁有的知識(shí)產(chǎn)權(quán)許可僅在特定國(guó)家/地區(qū)有效）。尤其要注意的是，您的商品不能是偽造品或非法平行進(jìn)口商品。

對(duì)于您想要開(kāi)店的平臺(tái)國(guó)家/地區(qū)，您應(yīng)該對(duì)其知識(shí)產(chǎn)權(quán)法律進(jìn)行調(diào)研，因?yàn)槟鶕碛械闹R(shí)產(chǎn)權(quán)可能只在特定國(guó)家/地區(qū)有效。

另外，您也可能希望保護(hù)好您自己在歐盟的知識(shí)產(chǎn)權(quán)。

其他資源

如果您在歐洲經(jīng)濟(jì)區(qū)外采購(gòu)商品，商品的知識(shí)產(chǎn)權(quán)所有者（特別是商標(biāo)所有者、版權(quán)持有者和許可證持有人）可能會(huì)禁止您在歐洲經(jīng)濟(jì)區(qū)進(jìn)口或銷售他們的商品。

即使權(quán)利所有者只是在歐洲經(jīng)濟(jì)區(qū)分銷同類商品，或者并不在歐洲經(jīng)濟(jì)區(qū)進(jìn)行分銷，只要其持有歐洲經(jīng)濟(jì)區(qū)的知識(shí)產(chǎn)權(quán)，此禁令同樣適用。因此，如果您計(jì)劃在亞馬遜歐洲商城發(fā)布您從其他區(qū)域采購(gòu)的商品（例如品牌商品或媒介類商品），請(qǐng)尋求專業(yè)法律建議，并確保權(quán)利所有者不反對(duì)此類平行進(jìn)口。否則，權(quán)利所有者可能會(huì)以知識(shí)產(chǎn)權(quán)侵權(quán)為由要求亞馬遜下架您在亞馬遜歐洲商城發(fā)布的商品。如果知識(shí)產(chǎn)權(quán)侵權(quán)問(wèn)題一再出現(xiàn)，還會(huì)影響您繼續(xù)在亞馬遜上銷售商品的權(quán)限。

如果非歐洲經(jīng)濟(jì)區(qū)商品在任何方面（例如：包裝、質(zhì)保范圍、商品變體）與歐洲經(jīng)濟(jì)區(qū)版商品存在差異，即使在征得權(quán)利所有者同意的情況下，在歐洲經(jīng)濟(jì)區(qū)銷售從歐洲經(jīng)濟(jì)區(qū)外采購(gòu)的平行進(jìn)口商品仍可能會(huì)影響買家體驗(yàn)。請(qǐng)正確描述您的商品，以避免收到負(fù)面買家反饋。

European regulatory considerations

Customs

When you import goods into the European Union (EU), you will need to comply with EU customs laws, as well as laws and regulations that are applicable to the EU country of import. Please note that you are not authorized to import your goods in the name of Amazon EU S.à r.l. or any other Amazon subsidiary or affiliate (indistinctly referred to as "Amazon" and its corporate name as an "Amazon name") or to reference Amazon anywhere in your shipping documentation. Otherwise, your shipments may be returned to their origin, abandoned, or disposed of at your cost, at the discretion of the carrier or freight forwarder carrying your goods.

Importation regulations may differ between countries in the EU and will depend on the mode of shipping you choose. Therefore, you should strongly consider hiring a logistics provider, such as a customs broker or freight forwarder, to handle the importation process for your company and help you understand all applicable requirements.

Commercial invoice

When your goods are ready to be shipped from your facility, manufacturer, or distributor, the shipper prepares the commercial invoice. It is critical that the commercial invoice be accurate to avoid delays in clearing customs. The following information must be included on the commercial invoice when importing goods into an EU country:

• Invoice issue date.

• The complete name and address of the exporter or shipper (seller or manufacturer).

• The shipper's contact name, company name, address, and tax ID number.

• Ship-to address. Provide the legal name of your company, followed by "c/o FBA." Below this, you may use the address of the Amazon fulfillment center to which your goods should be delivered. Amazon does not, however, authorize you to include any Amazon name in this address. Please see the example below.

• Importer of record: Provide the legal name of your company or EU import representative, along with full contact details, Economic Operators' Registration and Identification number (EORI) and registration number for the country of import (example below). Prior to shipping, you should consider ensuring that your company or representative can fulfill all criteria to act as importer of record in the country of import. Leaving this information blank also can result in your shipment being refused and returned.

  Important: Amazon expressly prohibits the use of an Amazon name, including a fulfillment center's name, as the importer of record for any shipment of FBA inventory. Any inventory shipment attempting to make entry with an Amazon name as the importer of record will be refused and returned at the shipper's expense —no exceptions. Leaving this information blank also can result in your shipment being refused and returned.

  
  

Example "Ship to/Deliver to" field	Example "Importer of record" field
[Seller legal name] c/o FBA 1401 Rue du Champ Rouge 45770 Saran, France	[Seller legal name] or [Seller's representative legal name] 1234 Rue de Lyon 9876 Paris, France EORI: XY123456789 ID: YX87654321

Please note the differences in addresses. The "Ship-to" address includes the Amazon fulfillment center, while the "Importer of record" address includes the seller's or seller representative's registered address.

• FBA Shipment ID (FBA reference). This is the number you receive when you create the shipment in your Amazon seller account. This ensures that Amazon can quickly identify the shipment as belonging to FBA if customs questions arise. If your FBA Shipment ID in Seller Central does not contain "FBA," please add it in a visible place on the invoice.

• Detailed description of the goods invoiced. Includes, among other required elements, the following:

• Harmonized Tariff Schedule Code (HTS Code)

• Product quantity

• Value of each product. For samples or products with no commercial value, a nominal or fair-market value must be stated for customs purposes

• Total value of all products in a shipment

• Currency of the transaction

Additional information may also be required. These requirements are subject to change. It is your responsibility to determine and comply with import requirements.

Depending on the type of product, there may be additional certificates and licenses required for import. These can include a Declaration of Conformity, test reports or leather certificates.

Please check with your logistics provider or customs broker to ensure that you have the complete documentation needed to import into the EU destination country.

Delivery best practices

Amazon fulfillment centers have requirements for the shipments they receive, including the size of the pallets and the type of truck that can deliver to the fulfillment center. Paying attention to these requirements and best practices will help avoid delays in getting your inventory to the fulfillment center and into your customers' hands.

Using standard postal services

Using postal services such as China Post, Royal Mail, Parcelforce, and Deutsche Post to send your shipments to Amazon fulfillment centers is not recommended. Postal services may have different importer of record requirements for their shipments than for freight or express carrier shipments. It is possible that by using postal services to ship your goods, you could not ship to an Amazon fulfillment center as the IOR. If you are considering a postal service as a shipping option, you should consider sending the shipment to the address of your representative in the country of import and, after the shipment is delivered, forward the goods to the Amazon fulfillment center address. Prior to shipping, you may want to check with the postal service that your company or representative can be the importer of record.

Intellectual property rights

You should ensure that you have all intellectual property rights (such as patents, trademarks, or copyrights) necessary for listing your products in the EU or selling them cross-border within the EU. You may need to have the permission of the brand owner to sell their products in a given EU member state in order to avoid an infringement of intellectual property rights (as in the case where your license to the intellectual property is only valid for a specific country). In particular, your products must not be counterfeit or illegal parallel imports.

You should investigate the law governing intellectual property for every country where you want to list your products because your rights in intellectual property may only be valid for a particular country.

In addition, you may want to protect your own intellectual property in the EU.

Other resources

United Kingdom	Intellectual Property Office	English
Germany	GRUR	German
German Patent and Trade Mark Office	English
France	INPI	French
Italy	Ufficio Italiano Brevetti e Marchi	Italian
Spain	Propiedad Intelectual	Spanish

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