{
 "about": "mouwise 小包裹到岸成本估算规则（机器可读）。只收录本站政策条目里写明的数字；每条规则注明对应政策 id 和来源等级。税号（HTS）税率因商品而异，必须由用户自己按税号查。仅供估算，不是报关或税务意见。",
 "updated": "2026-10-25",
 "currency_note": "金额用目的国申报币种：美国 USD、加拿大 CAD、墨西哥 USD（门槛按美元写）。",
 "rules": [
  {
   "id": "us-from-cn",
   "dest": "US",
   "dest_name": "美国",
   "origin": "CN",
   "origin_name": "中国",
   "channel": "快递和邮政",
   "threshold": 0,
   "threshold_currency": "USD",
   "threshold_note": "800 美元小额免税已暂停，第一美元起就要报关交税",
   "duty_mode": "user_hts",
   "default_extra_duty_pct": 12.5,
   "extra_duty_label": "新 301 关税（中国）",
   "vat_pct": 0,
   "vat_label": "无联邦增值税",
   "tax_base": "货值",
   "notes": [
    "基础关税和原有 301 关税按 HTS 税号查，请自己填入",
    "新 301 中国 12.5% 来自律所文章，尚未见官方全文（来源等级 B）",
    "海关手续费、报关行服务费、保证金另计，原文按情形不同，本工具不估"
   ],
   "policy_ids": [
    "us-de-minimis-suspended",
    "us-china-tariffs-2026",
    "us-postal-informal-entry"
   ],
   "source_level": "B",
   "sources": [
    {
     "policy_id": "us-de-minimis-suspended",
     "url": "https://mouwise.com/p/us-de-minimis-suspended.html",
     "checked_date": "2026-10-23",
     "original": [
      "https://www.federalregister.gov/documents/2026/06/24/2026-12670/indefinite-suspension-of-the-de-minimis-exemption-for-merchandise-arriving-through-all-modes-other",
      "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"
     ]
    },
    {
     "policy_id": "us-china-tariffs-2026",
     "url": "https://mouwise.com/p/us-china-tariffs-2026.html",
     "checked_date": "2026-10-23",
     "original": [
      "https://ustr.gov/about/policy-offices/press-office/press-releases/2026/july/ustr-takes-action-forced-labor-section-301-investigations",
      "https://www.bakerdonelson.com/forced-labor-section-301-tariffs-imposed-to-replace-expiring-section-122-tariffs-what-importers-need-to-know",
      "https://www.china-briefing.com/news/supreme-court-tariff-ruling-china-impact/"
     ]
    },
    {
     "policy_id": "us-postal-informal-entry",
     "url": "https://mouwise.com/p/us-postal-informal-entry.html",
     "checked_date": "2026-10-23",
     "original": [
      "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",
      "https://www.federalregister.gov/documents/2026/10/22/2026-21570/modification-of-the-test-of-the-new-electronic-informal-entry-process-for-mail"
     ]
    }
   ]
  },
  {
   "id": "ca-from-cn",
   "dest": "CA",
   "dest_name": "加拿大",
   "origin": "CN",
   "origin_name": "中国",
   "channel": "快递和邮政",
   "threshold": 20,
   "threshold_currency": "CAD",
   "threshold_note": "20 加元及以下免关税和税；超过就对全部价值征税，不只超出部分；不许拆单",
   "duty_mode": "user_hts",
   "default_extra_duty_pct": 0,
   "extra_duty_label": "",
   "vat_pct": 5,
   "vat_label": "GST 5%（部分省份为 HST 或另加 PST，请按省份改）",
   "tax_base": "货值 + 关税",
   "notes": [
    "关税按税号查，请自己填入",
    "GST 计税基数按货值加关税估算；省税请按收件省份调整"
   ],
   "policy_ids": [
    "ca-low-value-thresholds"
   ],
   "source_level": "A",
   "sources": [
    {
     "policy_id": "ca-low-value-thresholds",
     "url": "https://mouwise.com/p/ca-low-value-thresholds.html",
     "checked_date": "2026-10-23",
     "original": [
      "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-16-eng.html",
      "https://cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-2-eng.html",
      "https://www.cbsa-asfc.gc.ca/import/courier/menu-eng.html"
     ]
    }
   ]
  },
  {
   "id": "mx-from-cn-courier",
   "dest": "MX",
   "dest_name": "墨西哥",
   "origin": "CN",
   "origin_name": "中国",
   "channel": "快递（货值 2,500 美元以下）",
   "threshold": 0,
   "threshold_currency": "USD",
   "threshold_note": "无自贸协定国家没有免税额，第一美元起征",
   "duty_mode": "flat",
   "flat_pct": 33.5,
   "flat_label": "统一税率 33.5%（含关税和税）",
   "vat_pct": 0,
   "vat_label": "已含在 33.5% 里",
   "tax_base": "货值",
   "notes": [
    "满足条件且货值超过 117 美元的可按 19%，本工具不自动判断",
    "官方公报原文还没核对到（来源等级 C）"
   ],
   "policy_ids": [
    "mx-courier-33-5"
   ],
   "source_level": "C",
   "sources": [
    {
     "policy_id": "mx-courier-33-5",
     "url": "https://mouwise.com/p/mx-courier-33-5.html",
     "checked_date": "2026-10-23",
     "original": [
      "https://vinculum.mx/2025/07/31/mexico-actualiza-el-impuesto-a-importaciones-por-paqueteria-entra-en-vigor-tasa-del-33-5/",
      "https://www.99minutos.com/blog/aranceles-shein-temu-logistica-mexico/",
      "https://mexicobusiness.news/ecommerce/news/mexico-hike-import-tax-low-value-packages-335"
     ]
    }
   ]
  }
 ],
 "license": "https://creativecommons.org/licenses/by/4.0/",
 "formula": "若 货值 <= threshold 则税费为 0；否则 duty_mode=flat 时 税费 = 货值 × flat_pct；duty_mode=user_hts 时 关税 = 货值 × (用户填的税号税率 + default_extra_duty_pct)，增值税 = 计税基数 × vat_pct，计税基数见 tax_base。超过门槛按全部货值征。"
}