{
 "site": "https://mouwise.com",
 "contact_email": "hi@mouwise.com",
 "name": "mouwise 跨境小包裹政策库",
 "description": "各国跨境小包裹（低价值进口）关税、增值税、免税门槛政策的免费整理。每条注明官方或第三方来源与核对日期。",
 "language": "zh-CN",
 "license": "CC BY 4.0",
 "updated": "2026-10-23",
 "focus": "北美",
 "source_levels": {
  "A": "官方原文：政府公报、海关、税务局、国家邮政原始文件，已亲自读过",
  "B": "律所整理：律所或会计所解读，待核官方原文",
  "C": "二手整理：物流公司、行业媒体、博客，待核官方原文"
 },
 "disclaimer": "本数据只是信息整理，不是法律、税务或报关意见。政策变化快，请以各国官方最新文件为准。",
 "policies": [
  {
   "id": "us-de-minimis-suspended",
   "region": "北美",
   "region_id": "na",
   "country": "美国",
   "country_code": "US",
   "title": "800 美元小额免税对所有国家、所有渠道暂停",
   "status": "已生效",
   "effective_date": "2025-08-29",
   "published_date": "2026-06-24",
   "facts": [
    [
     "暂停起",
     "2025-08-29（行政令）"
    ],
    [
     "无限期",
     "2026-06-24 两份临时最终规则"
    ],
    [
     "法定终止",
     "2027-07-01"
    ]
   ],
   "impact": "800 美元以下的货也要报关、交关税和手续费。快递和邮政都一样。2027-07-01 起法律上正式取消，就算行政暂停解除也回不去。注意：CBP 官网电商问答页还写着 800 美元免税，已过时。",
   "source_level": "A",
   "sources": [
    {
     "name": "联邦公报 2026-12670：非邮政渠道暂停",
     "url": "https://www.federalregister.gov/documents/2026/06/24/2026-12670/indefinite-suspension-of-the-de-minimis-exemption-for-merchandise-arriving-through-all-modes-other",
     "official": true
    },
    {
     "name": "联邦公报 2026-12669：邮政渠道暂停",
     "url": "https://www.federalregister.gov/documents/2026/06/24/2026-12669/indefinite-suspension-of-the-de-minimis-exemption-for-mail-shipments-and-new-postal-informal-entry",
     "official": true
    }
   ],
   "checked_date": "2026-10-23"
  },
  {
   "id": "us-postal-informal-entry",
   "region": "北美",
   "region_id": "na",
   "country": "美国",
   "country_code": "US",
   "title": "邮政小包新报关办法：要保证金，只能货主或持牌报关行申报",
   "status": "已生效",
   "effective_date": "2026-07-24",
   "published_date": "2026-06-24",
   "facts": [
    [
     "保证金要求",
     "2026-07-24 起"
    ],
    [
     "延迟合规",
     "2026-10-22"
    ],
    [
     "ET13 试点",
     "2026-09-22 起"
    ]
   ],
   "impact": "邮政 2,500 美元以下的包裹走新的邮政非正式报关：要 10 位 HTS 编码、货物描述、进口保证金。只有货主、买家或持牌报关行能申报。没有保证金不放行。受 301 关税的中国货和要 FDA、CPSC 等审批的货，原则上要走正式报关或 ET13。",
   "source_level": "A",
   "sources": [
    {
     "name": "联邦公报 2026-12669",
     "url": "https://www.federalregister.gov/documents/2026/06/24/2026-12669/indefinite-suspension-of-the-de-minimis-exemption-for-mail-shipments-and-new-postal-informal-entry",
     "official": true
    },
    {
     "name": "联邦公报 2026-21570：ET13 试点修改（2026-10-22）",
     "url": "https://www.federalregister.gov/documents/2026/10/22/2026-21570/modification-of-the-test-of-the-new-electronic-informal-entry-process-for-mail",
     "official": true
    }
   ],
   "checked_date": "2026-10-23"
  },
  {
   "id": "us-low-value-shipments-nprm-2026",
   "region": "北美",
   "region_id": "na",
   "country": "美国",
   "country_code": "US",
   "title": "拟议新规：小包裹到港当天或之前必须申报",
   "status": "拟议",
   "effective_date": null,
   "published_date": "2026-10-08",
   "facts": [
    [
     "发布",
     "2026-10-08"
    ],
    [
     "意见截止",
     "2026-12-07"
    ],
    [
     "预计生效",
     "2027 年（官方成本分析的假设）"
    ]
   ],
   "impact": "如果通过：邮政和 11 类非正式报关要在到港当天或之前申报（现在是到港后 15 天内）；强制保证金；CBP 可按卖家或商品类别要求正式报关；每次违规最低罚 1,000 美元；15 天没正确申报的邮件视为放弃。",
   "source_level": "A",
   "sources": [
    {
     "name": "联邦公报 2026-20650「Low-Value Shipments」",
     "url": "https://www.federalregister.gov/documents/2026/10/08/2026-20650/low-value-shipments",
     "official": true
    }
   ],
   "checked_date": "2026-10-23"
  },
  {
   "id": "us-china-tariffs-2026",
   "region": "北美",
   "region_id": "na",
   "country": "美国",
   "country_code": "US",
   "title": "中国货关税：新 301 关税 12.5% 接替到期的 10% 全球关税",
   "status": "已生效",
   "effective_date": "2026-07-24",
   "published_date": null,
   "facts": [
    [
     "起",
     "2026-07-24"
    ],
    [
     "叠加",
     "基础关税 + 原 301（按税号）+ 新 301 + 手续费"
    ]
   ],
   "impact": "2026-02 最高法院裁定 IEEPA 关税越权后，10% 全球关税（122 条款）2026-07-24 到期，由强迫劳动 301 关税接替：据律所文章中国 12.5%，加拿大、墨西哥 10%。原有对中国的 301（7.5% 到 100%）和 232 关税仍有效。具体税率按 HTS 税号查。中国 12.5% 尚未见官方全文。",
   "source_level": "B",
   "sources": [
    {
     "name": "USTR 新闻稿：强迫劳动 301 行动",
     "url": "https://ustr.gov/about/policy-offices/press-office/press-releases/2026/july/ustr-takes-action-forced-labor-section-301-investigations",
     "official": true
    },
    {
     "name": "Baker Donelson 律所",
     "url": "https://www.bakerdonelson.com/forced-labor-section-301-tariffs-imposed-to-replace-expiring-section-122-tariffs-what-importers-need-to-know",
     "official": false
    },
    {
     "name": "China Briefing",
     "url": "https://www.china-briefing.com/news/supreme-court-tariff-ruling-china-impact/",
     "official": false
    }
   ],
   "checked_date": "2026-10-23"
  },
  {
   "id": "ca-low-value-thresholds",
   "region": "北美",
   "region_id": "na",
   "country": "加拿大",
   "country_code": "CA",
   "title": "从中国寄加拿大：快递和邮政都是 20 加元以上就全额征税",
   "status": "已生效",
   "effective_date": null,
   "published_date": null,
   "facts": [
    [
     "依据",
     "CBSA 备忘录 D8-2-16（快递）、D8-2-2（邮政）"
    ],
    [
     "状态",
     "现行，2026 年未见取消"
    ]
   ],
   "impact": "非美国、墨西哥来源：20 加元以下免关税和税。来自美国或墨西哥的快递：150 加元以下免关税，40 加元以下免销售税。超过门槛对全部价值征税，不只超出部分。按发货地算。拆单不允许。另交 5% GST 或各省 HST/PST。",
   "source_level": "A",
   "sources": [
    {
     "name": "CBSA D8-2-16 快递免税令",
     "url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-16-eng.html",
     "official": true
    },
    {
     "name": "CBSA D8-2-2 邮政免税令",
     "url": "https://cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-2-eng.html",
     "official": true
    },
    {
     "name": "CBSA 邮寄和快递进口",
     "url": "https://www.cbsa-asfc.gc.ca/import/courier/menu-eng.html",
     "official": true
    }
   ],
   "checked_date": "2026-10-23"
  },
  {
   "id": "mx-courier-33-5",
   "region": "北美",
   "region_id": "na",
   "country": "墨西哥",
   "country_code": "MX",
   "title": "无自贸协定国家（含中国）快递小包统一 33.5%",
   "status": "已生效",
   "effective_date": "2025-08-15",
   "published_date": "2025-07-28",
   "facts": [
    [
     "生效",
     "2025-08-15（RGCE 规则 3.7.35 修改）"
    ],
    [
     "上限",
     "货值 2,500 美元"
    ]
   ],
   "impact": "从中国直发墨西哥，第一美元就要交约 33.5%，没有免税额（原来 19%）。满足条件且货值超过 117 美元的可按 19%。美国、加拿大来源：50 美元以下免，50 到 117 美元 17%。官方公报原文还没核对到。",
   "source_level": "C",
   "sources": [
    {
     "name": "Vinculum",
     "url": "https://vinculum.mx/2025/07/31/mexico-actualiza-el-impuesto-a-importaciones-por-paqueteria-entra-en-vigor-tasa-del-33-5/",
     "official": false
    },
    {
     "name": "99minutos",
     "url": "https://www.99minutos.com/blog/aranceles-shein-temu-logistica-mexico/",
     "official": false
    },
    {
     "name": "Mexico Business News",
     "url": "https://mexicobusiness.news/ecommerce/news/mexico-hike-import-tax-low-value-packages-335",
     "official": false
    }
   ],
   "checked_date": "2026-10-23"
  },
  {
   "id": "mx-tigie-2026",
   "region": "北美",
   "region_id": "na",
   "country": "墨西哥",
   "country_code": "MX",
   "title": "1,463 个税号对无自贸协定国家提到 5% 到 50%",
   "status": "已生效",
   "effective_date": "2026-01-01",
   "published_date": "2025-12-29",
   "facts": [
    [
     "生效",
     "2026-01-01"
    ],
    [
     "重点",
     "服装、纺织、鞋约 25% 到 35%；汽车 50%"
    ]
   ],
   "impact": "走正式进口的货要按税号查新税率，再叠加 0.8% 海关手续费和 16% 增值税。主要针对中国货。官方公报原文还没核对到。",
   "source_level": "C",
   "sources": [
    {
     "name": "Cargix",
     "url": "https://cargixhub.com/es/blog/aranceles-mexico-2026-productos-china",
     "official": false
    }
   ],
   "checked_date": "2026-10-23"
  },
  {
   "id": "br-remessa-conforme-zero-50",
   "region": "南美",
   "region_id": "sa",
   "country": "巴西",
   "country_code": "BR",
   "title": "50 美元以内联邦进口税降为 0，州税 ICMS 照收",
   "status": "已生效",
   "effective_date": "2026-05-13",
   "published_date": "2026-05-12",
   "facts": [
    [
     "依据",
     "临时措施 MP 1.357/2026；2026-09 国会通过、总统签署"
    ],
    [
     "ICMS",
     "各州 17% 到 20%"
    ]
   ],
   "impact": "要走 Remessa Conforme 认证平台或渠道。50 到 3,000 美元仍有联邦税（可降到最高 30%）。ICMS 是价内税，实际负担比名义税率高。非认证渠道的包裹，买家要到港补税，容易弃收。",
   "source_level": "A",
   "sources": [
    {
     "name": "巴西邮政 Correios 公告 13/05/26",
     "url": "https://www.correios.com.br/central-de-informacoes/boletim-aos-clientes/comunicado-13-05-26-2013-atualizacao-das-regras-de-tributacao-simplificada-das-remessas-internacionais",
     "official": true
    },
    {
     "name": "巴西税务局：Remessa Conforme 说明",
     "url": "https://www.gov.br/receitafederal/pt-br/assuntos/aduana-e-comercio-exterior/manuais/remessas-postal-e-expressa/programa-remessa-conforme-o-que-e-como-funciona",
     "official": true
    }
   ],
   "checked_date": "2026-10-23"
  },
  {
   "id": "cl-iva-low-value",
   "region": "南美",
   "region_id": "sa",
   "country": "智利",
   "country_code": "CL",
   "title": "500 美元以内的境外网购，统一收 19% 增值税、免关税",
   "status": "已生效",
   "effective_date": "2025-10-25",
   "published_date": null,
   "facts": [
    [
     "依据",
     "第 21.713 号法律；SII 第 103 号决议"
    ],
    [
     "门槛",
     "500 美元"
    ]
   ],
   "impact": "原来 41 美元以内免税的优惠，对平台下单的货已没用。外国平台或卖家要在智利税务局注册，结账时代收 19%；不注册的，买家到海关补缴，派送慢。500 美元以上按正常进口，关税 6%。",
   "source_level": "A",
   "sources": [
    {
     "name": "智利税务局 SII：低价货物 IVA",
     "url": "https://www.sii.cl/destacados/iva_bienes/",
     "official": true
    }
   ],
   "checked_date": "2026-10-23"
  },
  {
   "id": "th-1-baht-vat",
   "region": "东南亚",
   "region_id": "sea",
   "country": "泰国",
   "country_code": "TH",
   "title": "1 泰铢起征：网购进口商品不再有 1,500 泰铢免税",
   "status": "已生效",
   "effective_date": "2026-01-01",
   "published_date": null,
   "facts": [
    [
     "生效",
     "2026-01-01"
    ],
    [
     "税率",
     "增值税 7%，另加关税"
    ]
   ],
   "impact": "再小的包裹也要交关税和 7% 增值税。Shopee、Lazada 等平台会在结账时代收。定价时要把税算进去。",
   "source_level": "C",
   "sources": [
    {
     "name": "CrossBorderTaxTool 整理",
     "url": "https://crossbordertaxtool.com/en/guide/thailand-de-minimis-vat-2026",
     "official": false
    },
    {
     "name": "Tilleke & Gibbins 律所",
     "url": "https://www.tilleke.com/insights/thailand-to-remove-import-duty-exemption-for-low-value-goods/68/",
     "official": false
    }
   ],
   "checked_date": "2026-10-23"
  },
  {
   "id": "vn-threshold-draft-2026",
   "region": "东南亚",
   "region_id": "sea",
   "country": "越南",
   "country_code": "VN",
   "title": "快递免税门槛拟从 100 万越南盾降到 10 万越南盾",
   "status": "草案",
   "effective_date": null,
   "published_date": "2026-09-09",
   "facts": [
    [
     "现行",
     "快递货值 100 万越南盾以下免进口税；2025 年 2 月起已收增值税"
    ],
    [
     "状态",
     "2026-09 征求意见中"
    ]
   ],
   "impact": "如果通过，约 3.8 美元以上的包裹就要交进口税。多数跨境小包会受影响。",
   "source_level": "C",
   "sources": [
    {
     "name": "WhyItLands 整理（引 Viet Nam News 2026-09-09）",
     "url": "https://www.whyitlands.com/radar/vn-low-value-import-duty-threshold",
     "official": false
    }
   ],
   "checked_date": "2026-10-23"
  },
  {
   "id": "id-min-100-permendag-19-2026",
   "region": "东南亚",
   "region_id": "sea",
   "country": "印尼",
   "country_code": "ID",
   "title": "跨境电商直发每件最低 100 美元，3 美元以上交关税",
   "status": "已生效",
   "effective_date": "2026-06-08",
   "published_date": null,
   "facts": [
    [
     "新规",
     "贸易部条例 Permendag 19/2026（生效日待核）"
    ],
    [
     "税",
     "3 到 1,500 美元关税 7.5%，另加 11% 增值税"
    ]
   ],
   "impact": "低于 100 美元的成品，除非在豁免清单里，不能跨境直卖到印尼。外国卖家还要营业执照认证、SNI 等合规证明、印尼语描述。包、鞋、纺织品税率另算。",
   "source_level": "B",
   "sources": [
    {
     "name": "Nusantara 律所解读",
     "url": "https://www.nusantaradfdl.com/insights/indonesia-ecommerce-regulation-permendag-19-2026/",
     "official": false
    },
    {
     "name": "CPT Corporate 解读",
     "url": "https://www.cptcorporate.com/minister-of-trade-regulation-no-19-of-2026-a-practical-guide-to-indonesias-new-e-commerce-rules",
     "official": false
    }
   ],
   "checked_date": "2026-10-23"
  },
  {
   "id": "za-sars-low-value",
   "region": "非洲",
   "region_id": "af",
   "country": "南非",
   "country_code": "ZA",
   "title": "R500 以下免 VAT 的小包优惠已取消",
   "status": "已生效",
   "effective_date": "2024-09-01",
   "published_date": null,
   "facts": [
    [
     "加收 VAT",
     "2024-09-01"
    ],
    [
     "改按商品分类征税",
     "2024-11-01"
    ]
   ],
   "impact": "原来 R500 以下按统一 20% 关税、不收 VAT。现在要加 VAT，并按商品类别征税，服装鞋类最贵。个人用 70707070 代码进口，每年累计上限 R150,000（2025-11-20 起），转卖的小店会被卡。",
   "source_level": "A",
   "sources": [
    {
     "name": "SARS：Changes to Customs import system",
     "url": "https://www.sars.gov.za/media-release/changes-to-customs-import-system/",
     "official": true
    },
    {
     "name": "SARS：70707070 代码通知",
     "url": "https://www.sars.gov.za/latest-news/notice-importers-declaring-goods-under-customs-code-70707070/",
     "official": true
    }
   ],
   "checked_date": "2026-10-23"
  },
  {
   "id": "ng-300-usd-threshold",
   "region": "非洲",
   "region_id": "af",
   "country": "尼日利亚",
   "country_code": "NG",
   "title": "300 美元以下免关税，每人每年限 4 次",
   "status": "已生效",
   "effective_date": "2025-09-08",
   "published_date": null,
   "facts": [
    [
     "门槛",
     "300 美元"
    ],
    [
     "限制",
     "每年 4 次，禁止拆单"
    ]
   ],
   "impact": "适用于快递、电商包裹和旅客行李。同一买家一年只有 4 次免税机会。7.5% 增值税是否同时免，还没找到明确说法。",
   "source_level": "A",
   "sources": [
    {
     "name": "尼日利亚海关董事会公告（信息部转载）",
     "url": "https://fmino.gov.ng/nigeria-customs-service-board-approves-de-minimis-threshold-to-enhance-trade-facilitation-issues-stern-warning-to-officers-against-unethical-behaviour/",
     "official": true
    }
   ],
   "checked_date": "2026-10-23"
  }
 ],
 "trends": [
  {
   "id": "na-trend-warehouse",
   "title": "直邮小包变贵，海外仓和本地发货会更多",
   "body": "美国取消小额免税后，每个包裹都要报关交税。单件直邮的成本和麻烦都上去了。货量稳定的卖家，可能更多把货先批量运到美国仓库，再从当地发货。",
   "basis": "美国联邦公报 2026-12669、2026-12670",
   "date": "2026-10-23"
  },
  {
   "id": "na-trend-broker",
   "title": "选物流商，先看它能不能帮你报关",
   "body": "新规要求到港前申报、提供寄件人信息，罚款最低 1,000 美元。新手卖家自己很难办，能代报关、有保证金的物流商会更吃香。",
   "basis": "美国联邦公报 2026-20650（拟议）",
   "date": "2026-10-23"
  },
  {
   "id": "na-trend-transship",
   "title": "从美国转运加拿大、墨西哥的玩法要重新算账",
   "body": "加拿大、墨西哥对美国发出的包裹税更低。但美国这头已经不免税了，先进美国再转出去，两边的税和费都要算清楚。",
   "basis": "本站加拿大、墨西哥条目",
   "date": "2026-10-23"
  }
 ],
 "faq": [
  [
   "发美国的小包裹现在还免税吗？",
   "不免了。800 美元小额免税对所有国家、所有渠道暂停，2027-07-01 法律上正式取消。依据美国联邦公报 2026-12669、2026-12670。"
  ],
  [
   "哪些市场的小包裹规则变化最大？",
   "2025 到 2026 年，美国、墨西哥、泰国、印尼、南非都取消或大幅收紧了小包裹免税。巴西反而把 50 美元以内的联邦进口税降为 0，但州税照收。"
  ],
  [
   "「官方原文」和「待核原文」有什么区别？",
   "「官方原文」是我们读过政府或邮政的原始文件。「待核原文」是来自律所、物流公司或新闻的整理，我们还在找原始文件核对。做决定前请以官方原文为准。"
  ],
  [
   "这些信息收费吗？AI 可以引用吗？",
   "全部免费，按 CC BY 4.0 授权，AI 和个人都可以引用，请注明 mouwise.com 和原始来源。"
  ]
 ]
}