{"id":2526,"date":"2026-06-25T10:47:08","date_gmt":"2026-06-25T10:47:08","guid":{"rendered":"https:\/\/vantageforwarding.com\/?p=2526"},"modified":"2026-06-25T10:47:11","modified_gmt":"2026-06-25T10:47:11","slug":"%e8%8b%b1%e5%9b%bd%e7%a8%8e%e5%8a%a1%e4%b8%8e%e6%b5%b7%e5%85%b3%e6%80%bb%e7%bd%b2%ef%bc%88hmrc%ef%bc%89%e6%b5%b7%e5%85%b3%e4%bc%b0%e4%bb%b7%e8%a7%84%e5%88%99","status":"publish","type":"post","link":"https:\/\/vantageforwarding.com\/zh\/uk-hmrc-customs-valuation-rules\/","title":{"rendered":"\u82f1\u56fd\u7a0e\u52a1\u4e0e\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u5173\u4e8e\u5962\u4f88\u54c1\u7684\u5173\u7a0e\u4f30\u4ef7\u89c4\u5219\uff1a\u907f\u514d\u56e0\u4f4e\u62a5\u800c\u53d7\u5230\u5904\u7f5a"},"content":{"rendered":"<p 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class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"719\" src=\"https:\/\/vantageforwarding.com\/wp-content\/uploads\/2026\/06\/HMRC.webp\" alt=\"\" class=\"wp-image-2527\" srcset=\"https:\/\/vantageforwarding.com\/wp-content\/uploads\/2026\/06\/HMRC.webp 1024w, https:\/\/vantageforwarding.com\/wp-content\/uploads\/2026\/06\/HMRC-300x211.webp 300w, https:\/\/vantageforwarding.com\/wp-content\/uploads\/2026\/06\/HMRC-768x539.webp 768w, https:\/\/vantageforwarding.com\/wp-content\/uploads\/2026\/06\/HMRC-18x12.webp 18w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u62a5\u544a\u5206\u6790\u4e86\u82f1\u56fd\u7a0e\u52a1\u4e0e\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u9488\u5bf9\u5962\u4f88\u54c1\u8fdb\u53e3\u5236\u5b9a\u7684\u6700\u65b0\u6d77\u5173\u4f30\u4ef7\u6846\u67b6\uff0c\u91cd\u70b9\u63a2\u8ba8\u4e86\u4f4e\u62a5\u98ce\u9669\u3001\u901a\u5173\u540e\u8865\u5f81\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u548c\u8bb8\u53ef\u8d39\u3001\u635f\u574f\u8d27\u7269\u3001B2B2C\u5206\u9500\u6a21\u5f0f\u3001\u6d77\u5173\u4f30\u4ef7\u7b80\u5316\u63aa\u65bd\u4ee5\u53ca\u81ea\u613f\u62ab\u9732\u7b56\u7565\u3002\u672c\u62a5\u544a\u65e8\u5728\u5e2e\u52a9\u4f01\u4e1a\u4e86\u89e3\u4f30\u4ef7\u98ce\u9669\u7684\u6765\u6e90\uff0c\u4ee5\u53caHMRC\u53ef\u80fd\u5982\u4f55\u8fdb\u884c\u8bc4\u4f30 <a href=\"https:\/\/vantageforwarding.com\/zh\/%e6%b6%b2%e4%bd%93%e5%92%8c%e7%b2%89%e6%9c%ab%e7%9a%84ddp%e8%bf%90%e8%be%93\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u9ad8\u4ef7\u503c<\/a> \u8fdb\u53e3\u7ed3\u6784\uff0c\u4ee5\u53ca\u8fdb\u53e3\u5546\u53ef\u4ee5\u91c7\u53d6\u54ea\u4e9b\u5b9e\u9645\u63aa\u65bd\uff0c\u5728\u786e\u4fdd\u5408\u89c4\u51c6\u5165\u7684\u540c\u65f6\u4fdd\u62a4\u5229\u6da6\u7387\uff0c\u4ee5 <a href=\"https:\/\/vantageforwarding.com\/zh\/2026-uk-luxury-goods-import-guide-cds-vat-hs-codes\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u82f1\u56fd<\/a> \u5e02\u573a\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7b80\u660e\u5b9a\u4e49<\/h2>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>\u82f1\u56fd\u7a0e\u52a1\u4e0e\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u7684\u6d77\u5173\u4f30\u4ef7\u89c4\u5219\u662f\u4ec0\u4e48\uff1f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u82f1\u56fd\u7a0e\u52a1\u4e0e\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u7684\u6d77\u5173\u4f30\u4ef7\u89c4\u5219\u6784\u6210\u4e86\u7528\u4e8e\u786e\u5b9a\u8fdb\u53e3\u5546\u54c1\u786e\u5207\u8d27\u5e01\u4ef7\u503c\u7684\u6cd5\u5b9a\u6cd5\u5f8b\u6846\u67b6\uff08\u4e3b\u8981\u4f9d\u636e\u300a2018\u5e74\u6d77\u5173\u8fdb\u53e3\u5546\u54c1\u4f30\u4ef7\u6761\u4f8b\u300b\uff08CIDEER 2018\uff09\u53ca\u5176\u540e\u7eed\u66f4\u65b0\uff09\uff0c\u4ee5\u6b64\u5728\u82f1\u56fd\u8fb9\u5883\u8ba1\u7b97\u4ece\u4ef7\u5173\u7a0e\u548c\u8fdb\u53e3\u589e\u503c\u7a0e\u3002.<\/p>\n<\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>\u4ec0\u4e48\u662f\u6d77\u5173\u4f30\u4ef7\u7b80\u5316\uff08CVA \u4fbf\u5229\u63aa\u65bd\uff09\uff1f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6d77\u5173\u4f30\u4ef7\u7b80\u5316\u662f\u7531\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u6388\u4e88\u7684\u4e00\u9879\u7ecf\u6388\u6743\u7684\u6cd5\u5f8b\u4fbf\u5229\u63aa\u65bd\uff0c\u5141\u8bb8\u7b26\u5408\u6761\u4ef6\u7684\u8fdb\u53e3\u5546\u4f7f\u7528\u9884\u5148\u786e\u5b9a\u7684\u516c\u5f0f\u6216\u56fa\u5b9a\u767e\u5206\u6bd4\u6765\u7533\u62a5\u53ef\u53d8\u6216\u4e0d\u786e\u5b9a\u7684\u4f30\u4ef7\u7ec4\u6210\u90e8\u5206\uff08\u4f8b\u5982\u6ce2\u52a8\u7684\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6216\u8ffd\u6eaf\u6027\u4ef7\u683c\u8c03\u6574\uff09\uff0c\u4ece\u800c\u907f\u514d\u9891\u7e41\u7684\u884c\u653f\u66f4\u6b63\u3002.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">\u300aS.I. 2025\/745\u53f7\u6cd5\u89c4\u4fee\u6b63\u6848\u300b\u5bf9\u9ad8\u4ef7\u503c\u8d27\u7269\u7684\u5f71\u54cd<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u5168\u7403\u4f9b\u5e94\u94fe\u9002\u5e94\u81ea\u52a8\u5316\u6267\u6cd5\u7684\u540c\u65f6\uff0c\u5173\u4e8e\u2026\u2026\u7684\u6cd5\u5b9a\u5b9e\u65bd <strong><a href=\"https:\/\/www.legislation.gov.uk\/uksi\/2025\/745\/contents\/made\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u300a2025\u5e74\u6d77\u5173\uff08\u6742\u9879\u4fee\u8ba2\uff09\u6761\u4f8b\u300b\uff08S.I. 2025\/745\uff09<\/a><\/strong>\u2014\u2014\u8be5\u6cd5\u89c4\u4e8e2025\u5e746\u670824\u65e5\u9881\u5e03\uff0c\u5e76\u4e8e2025\u5e747\u670816\u65e5\u6b63\u5f0f\u5168\u9762\u751f\u6548\u2014\u2014\u4ece\u6839\u672c\u4e0a\u91cd\u5851\u4e86\u82f1\u56fd\u6d77\u5173\u7533\u62a5\u7684\u8fd0\u4f5c\u673a\u5236\u3002\u5c3d\u7ba1\u300a2025\u5e74\u7b2c745\u53f7\u6cd5\u4ee4\u300b\uff08S.I. 2025\/745\uff09\u662f\u4e00\u9879\u5e7f\u6cdb\u7684\u76d1\u7ba1\u66f4\u65b0\uff0c\u4f46\u5176\u4e25\u683c\u7684\u89c4\u5b9a\u7ed9\u5962\u4f88\u54c1\u96f6\u552e\u751f\u6001\u7cfb\u7edf\u4e2d\u590d\u6742\u7684\u5b9a\u4ef7\u7ed3\u6784\u5e26\u6765\u4e86\u4e0d\u6210\u6bd4\u4f8b\u7684\u9ad8\u98ce\u9669\u5c40\u9762\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" data-src=\"https:\/\/vantageforwarding.com\/wp-content\/smush-webp\/2026\/06\/UK-Customs-Legislation-2026-1024x683.jpg.webp\" alt=\"\" class=\"wp-image-2528 lazyload\" data-srcset=\"https:\/\/vantageforwarding.com\/wp-content\/smush-webp\/2026\/06\/UK-Customs-Legislation-2026-1024x683.jpg.webp 1024w, https:\/\/vantageforwarding.com\/wp-content\/smush-webp\/2026\/06\/UK-Customs-Legislation-2026-300x200.jpg.webp 300w, https:\/\/vantageforwarding.com\/wp-content\/smush-webp\/2026\/06\/UK-Customs-Legislation-2026-768x512.jpg.webp 768w, https:\/\/vantageforwarding.com\/wp-content\/uploads\/2026\/06\/UK-Customs-Legislation-2026-18x12.jpg 18w, https:\/\/vantageforwarding.com\/wp-content\/smush-webp\/2026\/06\/UK-Customs-Legislation-2026.jpg.webp 1200w\" data-sizes=\"auto\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/683;\" data-original-sizes=\"(max-width: 1024px) 100vw, 1024px\" data-smush-webp-fallback=\"{&quot;data-src&quot;:&quot;https:\\\/\\\/vantageforwarding.com\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/UK-Customs-Legislation-2026-1024x683.jpg&quot;,&quot;data-srcset&quot;:&quot;https:\\\/\\\/vantageforwarding.com\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/UK-Customs-Legislation-2026-1024x683.jpg 1024w, https:\\\/\\\/vantageforwarding.com\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/UK-Customs-Legislation-2026-300x200.jpg 300w, https:\\\/\\\/vantageforwarding.com\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/UK-Customs-Legislation-2026-768x512.jpg 768w, https:\\\/\\\/vantageforwarding.com\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/UK-Customs-Legislation-2026-18x12.jpg 18w, https:\\\/\\\/vantageforwarding.com\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/UK-Customs-Legislation-2026.jpg 1200w&quot;}\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">1. \u7f3a\u9677\u548c\u635f\u574f\u5546\u54c1\u7684\u4f30\u503c\u6846\u67b6<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u91c7\u7528\u590d\u6742\u624b\u5de5\u5de5\u827a\u6216\u6613\u635f\u6709\u673a\u6750\u6599\u5236\u6210\u7684\u5962\u4f88\u54c1\uff0c\u7279\u522b\u5bb9\u6613\u56e0\u8fd0\u8f93\u800c\u8d2c\u503c\u30022025\u5e74\u4fee\u6b63\u6848\u901a\u8fc7\u5728\u57fa\u7840\u6027\u6cd5\u89c4\u300a2018\u5e74\u6d77\u5173\uff08\u8fdb\u53e3\u5173\u7a0e\uff09\uff08\u8131\u6b27\uff09\u6761\u4f8b\u300b\uff08CIDEER 2018\uff09\u4e2d\u589e\u8bbe\u5177\u4f53\u6280\u672f\u6761\u6b3e\uff08\u7b2c114A\u6761\u548c\u7b2c114B\u6761\uff09\uff0c\u89e3\u51b3\u4e86\u8fd9\u4e00\u95ee\u9898\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6e05\u5173\u540e\u4ef7\u503c\u51cf\u503c\uff08\u7b2c114A\u6761\uff09\uff1a<\/strong> \u5982\u679c\u8fdb\u53e3\u5546\u53d1\u73b0\u6f5c\u5728\u7684\u7ed3\u6784\u7f3a\u9677\u6216\u8d28\u91cf\u504f\u5dee <em>\u540e<\/em> \u5982\u679c\u8d27\u7269\u5df2\u5b8c\u6210\u901a\u5173\uff0c\u4e14\u5356\u65b9\u540c\u610f\u964d\u4f4e\u5546\u4e1a\u4ea4\u6613\u4ef7\u503c\uff0c\u5219\u8fdb\u53e3\u5546\u4f9d\u6cd5\u6709\u6743\u8ffd\u6eaf\u8c03\u6574\u6d77\u5173\u4ef7\u503c\uff0c\u5e76\u5411\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u7533\u8bf7\u6b63\u5f0f\u9000\u7a0e\u3002.<\/li>\n\n\n\n<li><strong>\u90e8\u5206\u4ea4\u8d27\u7684\u6309\u6bd4\u4f8b\u8ba1\u4ef7\uff08\u7b2c114B\u6761\uff09\uff1a<\/strong> \u5982\u679c\u4e00\u4e2a <a href=\"https:\/\/vantageforwarding.com\/zh\/%e7%94%b5%e5%ad%90%e4%ba%a7%e5%93%81%e7%9a%84ddp%e8%bf%90%e8%be%93\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u4e00\u8258\u8c6a\u534e\u8d27\u8f6e\u906d\u9047\u77ed\u7f3a<\/a>-\u5728\u53d1\u751f\u8fd0\u8f93\u635f\u574f\u6216\u90e8\u5206\u7269\u7406\u635f\u574f\u65f6\uff0c\u5fc5\u987b\u91c7\u7528\u4e25\u683c\u7684\u6309\u6bd4\u4f8b\u5206\u644a\u673a\u5236\u6765\u8ba1\u7b97\u6d77\u5173\u4ef7\u503c\uff0c\u4ece\u800c\u4e3a\u9ad8\u4ef7\u503c\u8d44\u4ea7\u7684\u6298\u65e7\u8bbe\u5b9a\u660e\u786e\u7684\u6cd5\u5f8b\u754c\u9650\u3002.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u6536\u7d27\u66ff\u4ee3\u4f30\u503c\u65b9\u6cd5\uff08\u65b9\u6cd52\u548c\u65b9\u6cd53\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u65b9\u6cd51\uff08\u4ea4\u6613\u4ef7\u503c\u6cd5\uff09\u56e0\u7f3a\u4e4f\u516c\u5e73\u4ea4\u6613\u6216\u5b58\u5728\u4eba\u4e3a\u7684\u4f01\u4e1a\u5185\u90e8\u8f6c\u8ba9\u5b9a\u4ef7\u626d\u66f2\u800c\u88ab\u4f9d\u6cd5\u6392\u9664\u65f6\uff0c\u8fdb\u53e3\u5546\u5fc5\u987b\u4f9d\u6b21\u9002\u7528\u65b9\u6cd52\uff08\u76f8\u540c\u5546\u54c1\u6cd5\uff09\u6216\u65b9\u6cd53\uff08\u7c7b\u4f3c\u5546\u54c1\u6cd5\uff09\u3002\u300a2025\u5e74\u7b2c745\u53f7\u6cd5\u4ee4\u300b\uff08S.I. 2025\/745\uff09\u901a\u8fc7\u4fee\u8ba2\u300aCIDEER\u6761\u4f8b\u300b\u7b2c120\u3001121\u548c122\u6761\uff0c\u5bf9\u8fd9\u4e9b\u673a\u5236\u65bd\u52a0\u4e86\u4e25\u683c\u9650\u5236\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u201c\u5408\u7406\u671f\u9650\u201d\u7684\u9650\u5236\uff1a<\/strong> \u9500\u5f80\u82f1\u56fd\u7684\u540c\u7c7b\u6216\u7c7b\u4f3c\u5546\u54c1\uff0c\u5176\u8fdb\u53e3\u65f6\u95f4\u5fc5\u987b\u5728\u201c\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u5b98\u5458\u8ba4\u4e3a\u5408\u7406\u201d\u7684\u4e25\u683c\u4e14\u72ed\u7a84\u7684\u65f6\u95f4\u8303\u56f4\u5185\uff0c\u4ece\u800c\u53d6\u4ee3\u4e86\u4ee5\u5f80\u7684\u5f00\u653e\u5f0f\u65f6\u95f4\u9650\u5236\u3002.<\/li>\n\n\n\n<li><strong>\u201c\u6700\u5c0f\u503c\u89c4\u5219\u201d\uff1a<\/strong> \u6839\u636e\u4fee\u8ba2\u540e\u7684\u7b2c122(1A)\u6761\u89c4\u5b9a\uff0c\u5982\u679c\u5728\u5408\u7406\u65f6\u95f4\u8303\u56f4\u5185\u67e5\u660e\u4e86\u591a\u7b14\u6709\u6548\u4e14\u76f8\u540c\u6216\u76f8\u4f3c\u7684\u53c2\u8003\u4ea4\u6613\uff0c\u8fdb\u53e3\u5546\u6216\u6d77\u5173\u5b98\u5458 <em>\u5fc5\u987b<\/em> \u9009\u62e9\u4f30\u503c\u6700\u4f4e\u7684\u4ea4\u6613\u4f5c\u4e3a\u7a0e\u6536\u57fa\u51c6\u3002\u8fd9\u4e00\u6280\u672f\u6027\u6bd4\u8f83\u4fdd\u969c\u63aa\u65bd\uff0c\u65e8\u5728\u9650\u5236\u901a\u8fc7\u9009\u62e9\u6027\u7b5b\u9009\u6570\u636e\u6765\u4eba\u4e3a\u538b\u4f4e\u8fb9\u5883\u7a0e\u57fa\u7684\u884c\u4e3a\u3002.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">3. \u7b80\u5316\u5165\u5883\u624b\u7eed\u548c\u4e34\u65f6\u5165\u5883\u671f\u9650\u5ef6\u957f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u9ad8\u7aef\u73e0\u5b9d\u5c55\u3001\u56fd\u9645\u65f6\u88c5\u79c0\u6216\u7f8e\u672f\u54c1\u62cd\u5356\u4f1a\uff0c\u2019\u4e34\u65f6\u8fdb\u53e3\u201d\u673a\u5236\u53ef\u63d0\u4f9b\u5b8c\u5168\u514d\u5f81\u8fdb\u53e3\u5173\u7a0e\u7684\u5f85\u9047\u3002S.I. 2025\/745 \u5c06\u827a\u672f\u54c1\u3001\u6536\u85cf\u54c1\u548c\u53e4\u8463\u7684\u514d\u7a0e\u6301\u6709\u671f\u9650\u4e0a\u9650\u4ece24\u4e2a\u6708\u5ef6\u957f\u81f3 <strong>48\u4e2a\u6708<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7136\u800c\uff0c\u6839\u636e\u4fee\u8ba2\u540e\u7684\u7b2c21\u300121A\u300127\u548c27ZA\u6761\u89c4\u5b9a\uff0c\u7533\u8bf7\u53e3\u5934\u7533\u62a5\u6216\u7b80\u5316\u201c\u6309\u884c\u4e3a\u201d\u7533\u62a5\u7684\u884c\u653f\u6807\u51c6\u5df2\u53d7\u5230\u4e25\u683c\u9650\u5236\u3002\u8fdb\u53e3\u5546\u5fc5\u987b\u4e8b\u5148\u83b7\u5f97\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u7684\u660e\u786e\u6279\u51c6\u3002\u5173\u952e\u5728\u4e8e\uff0c\u5982\u679cHMRC\u5b98\u5458\u672a\u80fd\u5728\u6cd5\u5b9a\u671f\u9650\u5185\u4f5c\u51fa\u660e\u786e\u51b3\u5b9a\uff0c\u8be5\u7533\u8bf7\u5728\u6cd5\u5f8b\u4e0a <strong>\u201c\u89c6\u4e3a\u62d2\u7edd\u3002\u201d<\/strong> \u82e5\u8bd5\u56fe\u901a\u8fc7\u4f5c\u51fa\u672a\u7ecf\u6279\u51c6\u7684\u53e3\u5934\u58f0\u660e\u6765\u89c4\u907f\u6b64\u8981\u6c42\uff0c\u5c06\u5bfc\u81f4\u8bb8\u53ef\u65e0\u6548\uff0c\u5e76\u7acb\u5373\u89e6\u53d1\u5f3a\u786c\u7684 <strong>\u7533\u62a5\u4e0d\u8db3\u7684\u5904\u7f5a<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u73b0\u4ee3\u96f6\u552e\u751f\u6001\u7cfb\u7edf\uff1a\u51fa\u53e3\u539f\u5219\u7684\u6700\u540e\u4e00\u6b21\u9500\u552e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e3a\u9632\u6b62\u8de8\u56fd\u5962\u4f88\u54c1\u96c6\u56e2\u901a\u8fc7\u7a7a\u58f3\u4e2d\u95f4\u5546\u6765\u964d\u4f4e\u5176\u5728\u82f1\u56fd\u7684\u7a0e\u52a1\u8d1f\u62c5\uff0c\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u4e25\u683c\u6267\u884c\u6e90\u81ea\u4e16\u754c\u6d77\u5173\u7ec4\u7ec7\uff08WCO\uff09\u548c\u4e16\u754c\u8d38\u6613\u7ec4\u7ec7\uff08WTO\uff09\u4f30\u4ef7\u539f\u5219\u7684\u201c\u6700\u540e\u51fa\u53e3\u9500\u552e\u201d\u539f\u5219\u3002\u5f53\u56fd\u9645\u4f9b\u5e94\u94fe\u5728\u8d27\u7269\u5b9e\u9645\u8de8\u8d8a\u82f1\u56fd\u8fb9\u5883\u4e4b\u524d\u6d89\u53ca\u4e00\u7cfb\u5217\u8fde\u7eed\u4ea4\u6613\u65f6\uff0c\u53ea\u6709\u76f4\u63a5\u89e6\u53d1\u8de8\u5883\u6d41\u52a8\u4e14\u4ee5\u82f1\u56fd\u56fd\u5185\u5e02\u573a\u4e3a\u76ee\u6807\u7684\u7279\u5b9a\u4ea4\u6613\uff0c\u624d\u80fd\u4f5c\u4e3a\u7b2c\u4e00\u79cd\u4f30\u4ef7\u65b9\u6cd5\u7684\u57fa\u51c6\u3002\u4e0a\u6e38\u8f6c\u8ba9\u5b9a\u4ef7\uff08\u524d\u671f\u9500\u552e\uff09\u5728\u6cd5\u5f8b\u4e0a\u65e0\u6548\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u5bf9\u6b64\u95ee\u9898\u7684\u4e25\u683c\u7acb\u573a\uff0c\u4f53\u73b0\u5728\u4e00\u9879\u9488\u5bf9\u8de8\u5883\u201c\u76f4\u63a5\u9762\u5411\u6d88\u8d39\u8005\u201d\uff08DTC\uff09\u7535\u5b50\u5546\u52a1\u6e20\u9053\u7684\u3001\u5177\u6709\u91cc\u7a0b\u7891\u610f\u4e49\u7684B2B2C\u6d77\u5173\u4f30\u4ef7\u9884\u88c1\u5b9a\u4e2d\u3002\u8be5\u6848\u4f8b\u5bf9\u4e00\u5bb6\u56fd\u9645\u65f6\u88c5\u516c\u53f8\u8fdb\u884c\u4e86\u5ba1\u8ba1\uff0c\u8be5\u516c\u53f8\u5229\u7528\u5176\u5728\u82f1\u56fd\u7684\u5f53\u5730\u5b50\u516c\u53f8\u4f5c\u4e3a\u540d\u4e49\u4e0a\u7684\u8bb0\u5f55\u8fdb\u53e3\u5546\uff0c\u5e76\u914d\u5408\u4e00\u5bb6\u72ec\u7acb\u7684\u7b2c\u4e09\u65b9\u201c\u8bb0\u5f55\u5546\u6237\u201d\uff08MoR\uff09\u5e73\u53f0\uff1a<\/p>\n\n\n\n<pre class=\"wp-block-code\"><code>&#91;Earlier Sale: EXCLUDED]                  &#91;Last Sale for Export: MANDATORY TAX BASE]\nOverseas Parent Co. -&gt; UK Subsidiary -&gt; Online MoR Platform -&gt; UK Consumer (\u00a3100 Base)\n                       (Factory Price: \u00a360)\n<\/code><\/pre>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u6b64\u7279\u5b9a\u7684\u8fd0\u8425\u6846\u67b6\u4e0b\uff0c\u7531\u4e8e\u6d88\u8d39\u8005\u5728\u524d\u7aef\u96f6\u552e\u7f51\u7ad9\u4e0a\u7684\u5728\u7ebf\u8ba2\u5355\u76f4\u63a5\u89e6\u53d1\u4e86\u4ece\u6d77\u5916\u67a2\u7ebd\u5f00\u59cb\u7684\u8de8\u5883\u7269\u6d41\u6d41\u7a0b\uff0c\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u88c1\u5b9a\uff0cMoR\u5e73\u53f0\u4e0e\u7ec8\u7aef\u6d88\u8d39\u8005\u4e4b\u95f4\u7684\u96f6\u552e\u4ea4\u6613\u4ef7\u503c\u5fc5\u987b\u4f5c\u4e3a\u6d77\u5173\u4f30\u4ef7\u4f9d\u636e\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u4e00\u9879\u81f3\u5173\u91cd\u8981\u7684\u5408\u89c4\u8b66\u544a\uff1a<\/strong> \u5c3d\u7ba1\u8be5\u88c1\u51b3\u53ef\u80fd\u4f7f\u8fb9\u5883\u7a0e\u57fa\u5411\u96f6\u552e\u603b\u4ef7\u9760\u62e2\uff0c\u4f46\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u5f3a\u8c03\uff0c\u201c\u6700\u7ec8\u9500\u552e\u539f\u5219\u201d\u5e76\u975e\u9002\u7528\u4e8e\u6240\u6709B2B2C\u6a21\u5f0f\u7684\u666e\u904d\u89c4\u5b9a\u3002\u8fdb\u53e3\u5546\u5fc5\u987b\u4ece\u5546\u4e1a\u89d2\u5ea6\u8bc4\u4f30\u6bcf\u4e2a\u5177\u4f53\u6848\u4f8b\uff0c\u5206\u6790\u5177\u4f53\u7684\u5408\u540c\u6761\u6b3e\u3001\u98ce\u9669\u5206\u914d\u4ee5\u53ca\u89e6\u53d1\u56fd\u9645\u7269\u6d41\u8def\u5f84\u7684\u786e\u5207\u6761\u4ef6\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b64\u5916\uff0c\u8de8\u5883\u7535\u5546\u6e05\u5173\u662f\u5728\u4e25\u683c\u7684 <strong>135 \u82f1\u9551\u7684\u6258\u8fd0\u9650\u989d<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u8d27\u503c\u8d85\u8fc7 135 \u82f1\u9551\u7684\u5305\u88f9\uff1a<\/strong> \u8fdb\u53e3\u5546\u5fc5\u987b\u5728\u8fb9\u5883\u7f34\u7eb3\u5168\u989d\u5173\u7a0e\u548c20%\u8fdb\u53e3\u589e\u503c\u7a0e\uff0c\u5176\u4e2d\u8fdb\u53e3\u589e\u503c\u7a0e\u7684\u8ba1\u7a0e\u57fa\u7840\u6309\u4ee5\u4e0b\u65b9\u5f0f\u8ba1\u7b97\uff1a <code>\u6d77\u5173\u4ef7\u503c + \u5173\u7a0e<\/code>.<\/li>\n\n\n\n<li><strong>\u8d27\u503c\u7b49\u4e8e\u6216\u4f4e\u4e8e 135 \u82f1\u9551\u7684\u8d27\u7269\uff1a<\/strong> \u867d\u7136\u514d\u5f81\u5173\u7a0e\uff0c\u4f46\u5e73\u53f0\u6216\u5356\u5bb6\u5fc5\u987b\u5728\u9500\u552e\u70b9\uff08POS\uff09\u76f4\u63a5\u4ee3\u653620%\u4f9b\u5e94\u589e\u503c\u7a0e\uff0c\u8ba1\u7b97\u65f6\u5e94\u91c7\u7528\u5185\u5728\u4ef7\u503c\u6cd5\uff0c\u4e14\u4e25\u683c\u6392\u9664\u5355\u72ec\u5217\u660e\u7684\u8fd0\u8d39\u548c\u4fdd\u9669\u8d39\u3002.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u8d22\u52a1\u7a0e\u52a1\u98ce\u9669\uff1a\u62c6\u5206\u6a21\u578b\u4e0e\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u7684\u7a7f\u900f\u5f0f\u4f30\u503c<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u6570\u636e\u6a21\u578b\u5c55\u793a\u4e86\u5982\u679c\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u62d2\u7edd\u8ba4\u53ef\u5185\u90e8\u8f6c\u8ba9\u5b9a\u4ef7\uff0c\u5e76\u5f3a\u5236\u6267\u884c\u201c\u7a7f\u900f\u5f0f\u201d\u6700\u540e\u9500\u552e\u91cd\u4f30\uff0c\u5c06\u4f1a\u9020\u6210\u4f55\u7b49\u4e25\u91cd\u7684\u8d22\u52a1\u5f71\u54cd\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>\u8bc4\u4f30\u7ef4\u5ea6<\/strong><\/td><td><strong>\u9646\u4e0a\u7533\u62a5\u6a21\u578b\uff08\u65e9\u671f\u9500\u552e\uff09<\/strong><\/td><td><strong>\u82f1\u56fd\u7a0e\u52a1\u4e0e\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u6e17\u900f\u5f0f\u91cd\u4f30\uff08\u6700\u540e\u4e00\u6b21\u9500\u552e\uff09<\/strong><\/td><td><strong>\u8d22\u52a1\u5dee\u5f02\u4e0e\u8fd0\u8425\u5f71\u54cd<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>\u57fa\u51c6\u6d77\u5173\u4ef7\u503c<\/strong><\/td><td>60.00 \u82f1\u9551\uff08\u5185\u90e8\u8f6c\u8d26\u4ef7\u683c\uff09<\/td><td>100.00 \u82f1\u9551\uff08\u7ec8\u7aef\u6d88\u8d39\u8005\u96f6\u552e\u4ef7\uff09<\/td><td>\u7a0e\u57fa\u589e\u52a0\u4e86 <strong>66.7%<\/strong> \u901a\u8fc7\u7ed3\u6784\u6027\u91cd\u4f30\u3002.<\/td><\/tr><tr><td><strong>\u8fdb\u53e3\u5173\u7a0e (10%)<\/strong><\/td><td>\u00a36.00<\/td><td>\u00a310.00<\/td><td>\u6bcf\u5355\u4f4d\u7684\u7edd\u5bf9\u5173\u7a0e\u6210\u672c\u589e\u52a04.00\u82f1\u9551\u3002.<\/td><\/tr><tr><td><strong>\u8fdb\u53e3\u589e\u503c\u7a0e\uff0820% \u6807\u51c6\u7a0e\u7387\uff09<\/strong><\/td><td>13.20\u82f1\u9551\uff08\u630960\u82f1\u9551\u8d27\u503c+6\u82f1\u9551\u5173\u7a0e\u8ba1\u7b97\uff09<\/td><td>22.00 \u82f1\u9551\uff08\u6309 100 \u82f1\u9551\u8d27\u503c + 10 \u82f1\u9551\u5173\u7a0e\u8ba1\u7b97\uff09<\/td><td>\u8fdb\u53e3\u589e\u503c\u7a0e\u5e94\u7eb3\u7a0e\u989d\u4e0a\u5347\u4e86 <strong>66.7%<\/strong>, \uff0c\u5bfc\u81f4\u4f01\u4e1a\u6d41\u52a8\u6027\u67af\u7aed\u3002.<\/td><\/tr><tr><td><strong>\u8fb9\u5883\u7a0e\u5e94\u7eb3\u7a0e\u989d\u603b\u989d<\/strong><\/td><td><strong>\u00a319.20<\/strong><\/td><td><strong>\u00a332.00<\/strong><\/td><td>\u6bcf\u7b14\u4ea4\u6613\u7684\u51c0\u8d22\u52a1\u98ce\u9669\u655e\u53e3\u589e\u52a012.80\u82f1\u9551\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u65e0\u5f62\u8d44\u4ea7\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u4e0e\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u5173\u8054<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5962\u4f88\u54c1\u724c\u5bf9\u77e5\u8bc6\u4ea7\u6743\u3001\u8bbe\u8ba1\u4e13\u5229\u548c\u5168\u7403\u8425\u9500\u8d44\u4ea7\u7684\u4f9d\u8d56\uff0c\u4f7f\u5176\u6210\u4e3a\u4f9d\u636e\u300a2018\u5e74CIDEER\u6761\u4f8b\u300b\u7b2c113\u6761\u8fdb\u884c\u6df1\u5165\u4f01\u4e1a\u5ba1\u8ba1\u7684\u4e3b\u8981\u76ee\u6807\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. \u95f4\u63a5\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u548c\u8bb8\u53ef\u8d39\u7684\u5408\u5e76<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6216\u8bb8\u53ef\u8d39\u65e2\u201c\u4e0e\u8d27\u7269\u6709\u5173\u201d\uff0c\u53c8\u6784\u6210\u8be5\u7b49\u8d27\u7269\u201c\u9500\u552e\u7684\u6761\u4ef6\u201d\uff0c\u8fdb\u53e3\u5546\u5fc5\u987b\u5c06\u5176\u8ba1\u5165\u6d77\u5173\u4ef7\u503c\u3002\u6839\u636e\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u66f4\u65b0\u7684\u5ba1\u8ba1\u6807\u51c6\uff0c\u8fd9\u4e9b\u8d39\u7528\u662f\u76f4\u63a5\u652f\u4ed8\u7ed9\u5236\u9020\u5546\uff0c\u8fd8\u662f\u95f4\u63a5\u901a\u8fc7\u7b2c\u4e09\u65b9\u77e5\u8bc6\u4ea7\u6743\u6301\u6709\u516c\u53f8\uff08\u7279\u6b8a\u76ee\u7684\u5b9e\u4f53\/SPV\uff09\u652f\u4ed8\uff0c\u5747\u4e0d\u5f71\u54cd\u8fd9\u4e00\u5224\u5b9a\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53c2\u7167\u5168\u7403\u6d77\u4e8b\u6848\u4ef6\u7684\u5224\u4f8b\uff08\u4f8b\u5982\u5728\u65e0\u77e5\u8bc6\u4ea7\u6743\u7ea0\u7eb7\u4e2d\u7684 <em>Triumph Motors<\/em> \u548c <em>\u65af\u7279\u6797\u00b7\u6885\u5854\u00b7\u666e\u62c9\u65af\u7279\u5370\u5ea6\u516c\u53f8<\/em>)\uff0c\u5173\u4e8e\u201c\u9500\u552e\u6761\u4ef6\u201d\u7684\u6cd5\u5f8b\u5224\u65ad\u6807\u51c6\u53d6\u51b3\u4e8e\u5b9e\u9645\u63a7\u5236\u6743\u3002\u5982\u679c\u5408\u540c\u6761\u6b3e\u89c4\u5b9a\uff0c\u5f53\u4e70\u65b9\u672a\u652f\u4ed8\u95f4\u63a5\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u65f6\uff0c\u6d77\u5916\u5236\u9020\u5546\u6216\u6743\u5229\u4eba\u6709\u6743\u4f9d\u6cd5\u505c\u6b62\u751f\u4ea7\u3001\u963b\u6b62\u5b9e\u7269\u53d1\u8d27\u6216\u7ec8\u6b62\u4f9b\u8d27\u5408\u540c\uff0c\u5219\u8be5\u8d39\u7528\u5e94\u7eb3\u7a0e\uff0c\u4e14\u5fc5\u987b\u8ba1\u5165\u6d77\u5173\u5e94\u7a0e\u57fa\u7840\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u8bbe\u8ba1\u4e0e\u5de5\u7a0b\u4e3a\u7ba1\u7406\u63d0\u4f9b\u201c\u652f\u6301\u201d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5962\u4f88\u54c1\u724c\u901a\u5e38\u4f1a\u5411\u6d77\u5916\u751f\u4ea7\u57fa\u5730\u63d0\u4f9b\u4e13\u7528\u5de5\u5177\u3001\u5b9a\u5236\u6a21\u5177\u6216\u827a\u672f\u8bbe\u8ba1\u56fe\u7eb8\u3002\u8fd9\u4e9b\u6295\u5165\u6784\u6210\u201c\u8f85\u52a9\u6750\u6599\u201d\uff0c\u5fc5\u987b\u5728\u6d77\u5173\u4ef7\u503c\u4e2d\u4e88\u4ee5\u8ba1\u5165\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u786c\u4ef6\u8f85\u52a9\uff1a<\/strong> \u8fdb\u53e3\u5546\u63d0\u4f9b\u7684\u5b9a\u5236\u6a21\u5177\u3001\u6a21\u5177\u6216\u4e13\u7528\u751f\u4ea7\u673a\u68b0\uff0c\u5fc5\u987b\u6839\u636e\u5176\u5b9e\u9645\u8d2d\u7f6e\u6216\u751f\u4ea7\u6210\u672c\uff0c\u5e76\u6309\u5386\u53f2\u6298\u65e7\u989d\u8fdb\u884c\u8c03\u6574\u540e\u8fdb\u884c\u7533\u62a5\u3002.<\/li>\n\n\n\n<li><strong>\u8bbe\u8ba1\u8f85\u52a9\uff1a<\/strong> \u5b8c\u6210\u4e86\u5148\u8fdb\u7684\u827a\u672f\u6784\u601d\u3001\u5de5\u7a0b\u8349\u56fe\u548c\u65bd\u5de5\u56fe <em>\u5916\u9762<\/em> \u5728\u82f1\u56fd\uff0c\u8fd9\u4e9b\u4ea7\u54c1\u9700\u5168\u989d\u7eb3\u7a0e\uff0c\u5e76\u9700\u6309\u8fdb\u53e3\u4ea7\u54c1\u6279\u6b21\u8fdb\u884c\u79d1\u5b66\u644a\u9500\u3002.<\/li>\n\n\n\n<li><strong>\u514d\u7a0e\u7814\u7a76\u8c41\u514d\uff1a<\/strong> \u521d\u6b65\u8bbe\u8ba1\u8349\u56fe\u2014\u2014\u6839\u636eCIDEER\u6307\u5357\u7684\u5b9a\u4e49\uff0c\u662f\u6307\u4ec5\u7528\u4e8e\u793a\u610f\u7684\u9ad8\u5c42\u6b21\u6982\u5ff5\u6027\u6548\u679c\u56fe\uff0c <em>\u4ec0\u4e48<\/em> \u201c\u5efa\u8bbe\u201d\u800c\u975e <em>\u5982\u4f55<\/em> \u7528\u4e8e\u6784\u5efa\u8be5\u9879\u76ee\u7684\u8d39\u7528\u2014\u2014\u4ee5\u53ca\u7eaf\u7cb9\u7684\u672c\u5730\u5316\u8425\u9500\u8d39\u7528\u2014\u2014\u5747\u4e0d\u5c5e\u4e8e\u5e94\u7a0e\u8303\u56f4\uff0c\u5fc5\u987b\u5728\u516c\u53f8\u4f1a\u8ba1\u8d26\u7c3f\u4e2d\u4e25\u683c\u533a\u5206\u5f00\u6765\uff0c\u4ee5\u907f\u514d\u88ab\u591a\u5f81\u7a0e\u6b3e\u3002.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u4f01\u4e1a\u4ea4\u53c9\u70b9\uff1a\u8f6c\u8ba9\u5b9a\u4ef7\u4e0e2027\u5e74ICTS\u6307\u4ee4<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u867d\u7136\u4f01\u4e1a\u76f4\u63a5\u7a0e\u56e2\u961f\u4f1a\u5229\u7528\u8ffd\u6eaf\u6027\u7684\u8f6c\u8ba9\u5b9a\u4ef7\uff08TP\uff09\u8c03\u6574\uff0c\u5728\u5e74\u5e95\u5c06\u8de8\u56fd\u516c\u53f8\u7684\u5229\u6da6\u7387\u4e0e\u7ecf\u5408\u7ec4\u7ec7\uff08OECD\uff09\u7684\u201c\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u201d\u4fdd\u6301\u4e00\u81f4\uff0c\u4f46\u95f4\u63a5\u7a0e\u90e8\u95e8\u5219\u8981\u6c42\u5728\u96c6\u88c5\u7bb1\u8d8a\u8fc7\u8fb9\u5883\u7684\u7cbe\u786e\u65f6\u523b\u786e\u5b9a\u4e00\u4e2a\u56fa\u5b9a\u7684\u4ea4\u6613\u4ef7\u503c\u3002B2B\u5962\u4f88\u54c1\u7f51\u7edc\u5fc5\u987b\u4e3a\u82f1\u56fd\u5373\u5c06\u5b9e\u65bd\u7684\u7a0e\u6536\u7ed3\u6784\u6539\u9769\u505a\u597d\u51c6\u5907\uff0c\u8fd9\u4e9b\u6539\u9769\u65e8\u5728\u5f25\u5408\u8fd9\u4e00\u6570\u636e\u5dee\u8ddd\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u82f1\u56fd\u7a0e\u52a1\u4e0e\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u76ee\u524d\u7684\u7acb\u6cd5\u89c4\u5212\uff0c\u5f15\u5165\u8be5 <strong>\u300a\u56fd\u9645\u53d7\u63a7\u4ea4\u6613\u9644\u8868\u300b\uff08ICTS\uff09<\/strong> \u5c06\u8981\u6c42\u5bf9\u6240\u6709\u8de8\u5883\u5173\u8054\u65b9\u4ea4\u6613\u3001\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5\u4ee5\u53ca\u5168\u7403\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6d41\u5411\u8fdb\u884c\u5168\u9762\u3001\u540c\u6b65\u7684\u62a5\u544a\u3002ICTS\u89c4\u5b9a\u8ba1\u5212\u9002\u7528\u4e8e\u81ea\u2026\u2026\u8d77\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u4f1a\u8ba1\u671f\u95f4\u3002 <strong>2027 \u5e74 1 \u6708 1 \u65e5<\/strong>, \uff0c\u76f8\u5173\u914d\u5957\u5b9e\u65bd\u6cd5\u89c4\u5c06\u6700\u7ec8\u786e\u5b9a\u5177\u4f53\u7684\u62a5\u544a\u5b57\u6bb5\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b64\u5916\uff0c\u5173\u4e8e\u2026\u2026\u7684\u6761\u6b3e\u8349\u6848 <strong>\u672a\u8bc4\u4f30\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u5229\u6da6\uff08UTPP\uff09<\/strong> \u5904\u7f5a\u6846\u67b6\u89c4\u5b9a\u4e86\u4e00\u9879\u60e9\u7f5a\u6027\u7a0e\u7387\uff0c\u5176\u7a0e\u7387\u4e3a <strong>\u6bd4\u6807\u51c6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7387\u9ad8\u51fa6\u4e2a\u767e\u5206\u70b9<\/strong> \uff08\u6839\u636e\u5f53\u524d25%\u57fa\u51c6\uff0c\u7a0e\u7387\u4e3a31%\uff0c\u9488\u5bf9\u4e13\u4e1a\u91d1\u878d\u884c\u4e1a\u6700\u9ad8\u53ef\u8fbe34%\uff09\u3002\u8be5\u81ea\u52a8\u5316\u7533\u62a5\u57fa\u7840\u8bbe\u65bd\u5c06\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u6570\u636e\u4e0e\u60a8\u7684\u5b9e\u65f6\u6d77\u5173\u7533\u62a5\u670d\u52a1\uff08CDS\uff09\u6570\u636e\u76f4\u63a5\u5173\u8054\uff0c\u8fd9\u610f\u5473\u7740\uff0c\u82e5\u60a8\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u5229\u6da6\u7387\u4e0e\u7533\u62a5\u7684\u6d77\u5173\u4ef7\u503c\u4e4b\u95f4\u5b58\u5728\u4efb\u4f55\u683c\u5f0f\u4e0d\u4e00\u81f4\uff0c\u5c06\u7acb\u5373\u89e6\u53d1\u591a\u90e8\u95e8\u8054\u5408\u5ba1\u8ba1\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7ed3\u6784\u6027\u5dee\u5f02\uff1a\u76f4\u63a5\u7a0e\u4e0e\u95f4\u63a5\u5173\u7a0e\u8fb9\u5883\u6267\u6cd5<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>\u5408\u89c4\u5c5e\u6027<\/strong><\/td><td><strong>\u82f1\u56fd\u8f6c\u8ba9\u5b9a\u4ef7\uff08\u300a2010\u5e74\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u6848\u300b\uff08TIOPA 2010\uff09\/\u7ecf\u5408\u7ec4\u7ec7\uff09<\/strong><\/td><td><strong>\u82f1\u56fd\u6d77\u5173\u4f30\u4ef7\uff08CIDEER 2018 \/ S.I. 2025\/745\uff09<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>\u76d1\u7ba1\u6267\u6cd5<\/strong><\/td><td>\u76f4\u63a5\u7a0e\u53f8\uff08\u4f01\u4e1a\u6240\u5f97\u7a0e\u4fdd\u969c\uff09<\/td><td>\u95f4\u63a5\u7a0e\u5904\uff08\u5173\u7a0e\u3001\u8fdb\u53e3\u589e\u503c\u7a0e\uff09<\/td><\/tr><tr><td><strong>\u4e3b\u8981\u8c03\u6574\u65b9\u6cd5<\/strong><\/td><td>\u8ffd\u6eaf\u6027\u5e74\u672b\u5229\u6da6\u7387\u8c03\u6574<\/td><td>\u5b9e\u65f6\u660e\u7ec6\u884c\u4f30\u503c\u589e\u52a0 \/ \u65b9\u6cd5 2 \u548c 3<\/td><\/tr><tr><td><strong>ICTS\u5408\u89c4\u5f71\u54cd<\/strong><\/td><td><strong>\u81ea2027\u5e74\u8d77\u5f3a\u5236\u5b9e\u65bd<\/strong> \u81ea2027\u5e741\u67081\u65e5\u8d77\u7684\u671f\u95f4<\/td><td>\u5b9e\u65f6\u6570\u636e\u4e0e\u8fb9\u5883\u7533\u62a5\u8bb0\u5f55\u7684\u4ea4\u53c9\u6bd4\u5bf9<\/td><\/tr><tr><td><strong>\u8fdd\u89c4\u5904\u7f5a<\/strong><\/td><td>UTPP\u60e9\u7f5a\u6027\u7a0e\u7387\uff08\u6807\u51c6\u57fa\u672c\u7a0e\u7387 + 6%\uff09<\/td><td>\u8ffd\u6eaf\u6027C18\u7d22\u8d54\u3001\u5229\u606f\u53ca\u6c11\u4e8b\u7f5a\u6b3e<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u82f1\u56fd\u4e0e\u300a\u78b3\u8fb9\u5883\u8c03\u6574\u673a\u5236\u300b\uff08CBAM\uff09\u63a5\u8f68\u5e26\u6765\u7684\u884d\u751f\u54c1\u98ce\u9669<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u79cd\u8de8\u90e8\u95e8\u7684\u6570\u636e\u8ffd\u8e2a\u8fd8\u5ef6\u4f38\u5230\u4e86\u73af\u5883\u5408\u89c4\u9886\u57df\u3002\u8be5 <strong>\u82f1\u56fd\u78b3\u8fb9\u5883\u8c03\u6574\u673a\u5236\uff08CBAM\uff09<\/strong> \u8ba1\u5212\u4e8e <strong>2027 \u5e74 1 \u6708 1 \u65e5<\/strong>, \uff0c\u6b64\u524d\u57282026\u5e74\u5168\u5e74\u7ecf\u5386\u4e86\u4e00\u6bb5\u7d27\u5f20\u7684\u8fc7\u6e21\u671f\u548c\u516c\u4f17\u54a8\u8be2\u671f\u3002\u884c\u653f\u6cd5\u89c4\u8349\u6848\u786e\u8ba4\uff0c\u53d7\u9650\u8fdb\u53e3\u5546\u54c1\u7684\u78b3\u7a0e\u8bc4\u4f30\u76f4\u63a5\u4e0e\u6839\u636e\u6807\u51c6\u6d77\u5173\u89c4\u5219\u786e\u5b9a\u7684\u6d77\u5173\u4ef7\u503c\u6302\u94a9\u3002\u56e0\u6b64\uff0c\u82e5\u4f01\u4e1a\u91c7\u7528\u6fc0\u8fdb\u7684\u4f4e\u62a5\u7b56\u7565\u6765\u964d\u4f4e\u8fb9\u5883\u5173\u7a0e\u98ce\u9669\uff0c\u5c06\u81ea\u52a8\u5f15\u53d1\u53e6\u4e00\u9879\u4f01\u4e1a\u98ce\u9669\uff1a\u5728\u82f1\u56fdCBAM\u6846\u67b6\u4e0b\u63d0\u4ea4\u4e0d\u51c6\u786e\u7684\u73af\u5883\u7533\u62a5\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5b9e\u65bd\u6d77\u5173\u4f30\u4ef7\u7b80\u5316\u63aa\u65bd\uff08CVA\u7b80\u5316\u63aa\u65bd\uff09<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e3a\u4e86\u89e3\u51b3\u56e0\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6ce2\u52a8\u548c\u5e74\u672b\u8ffd\u6eaf\u6027\u8f6c\u8ba9\u5b9a\u4ef7\u8c03\u6574\u6240\u5bfc\u81f4\u7684\u8fd0\u8425\u4e0d\u7a33\u5b9a\u6027\uff0c\u9876\u7ea7\u5962\u4f88\u54c1\u8fdb\u53e3\u5546\u91c7\u7528\u4e86\u9ad8\u5ea6\u7ed3\u6784\u5316\u7684 <strong>\u6d77\u5173\u4f30\u4ef7\u7b80\u5316<\/strong> CDS\u7cfb\u7edf\u5185\u7684(CVA)\u5730\u5f79\u6743\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"768\" data-src=\"https:\/\/vantageforwarding.com\/wp-content\/smush-webp\/2026\/06\/Implementing-Customs-Valuation-Simplification-CVA-Easement-1024x768.jpg.webp\" alt=\"\" class=\"wp-image-2529 lazyload\" 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class=\"wp-block-paragraph\">\u5728\u6b64\u6846\u67b6\u4e0b\uff0c\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u4f1a\u5ba1\u67e5\u4f01\u4e1a\u7684\u5386\u53f2\u6570\u636e\uff0c\u5e76\u6279\u51c6\u4e00\u4e2a\u56fa\u5b9a\u4e14\u9759\u6001\u7684\u52a0\u6210\u6bd4\u4f8b\uff0c\u8be5\u6bd4\u4f8b\u5c06\u5728\u8fb9\u5883\u7edf\u4e00\u9002\u7528\uff08\u4f8b\u5982\uff0c\u5bf9\u6240\u6709\u8fdb\u53e3\u76ae\u9769\u5236\u54c1\u7684\u5546\u4e1a\u53d1\u7968\u4ef7\u683c\u81ea\u52a8\u52a0\u65364.2%\u7684\u52a0\u6210\uff0c\u4ee5\u8ba1\u5165\u54c1\u724c\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff09\u3002\u4e00\u65e6\u83b7\u5f97\u6388\u6743\uff0c\u8be5\u8ba1\u7b97\u65b9\u5f0f\u5c06\u5728\u5165\u5883\u53e3\u5cb8\u4ea7\u751f\u5177\u6709\u6cd5\u5f8b\u7ea6\u675f\u529b\u7684\u201c\u6700\u7ec8\u4ef7\u503c\u201d\u3002\u8fdb\u53e3\u5546\u65e0\u9700\u8fdb\u884c\u671f\u672b\u5bf9\u8d26\uff0c\u4ece\u800c\u5f7b\u5e95\u6d88\u9664\u4e86\u8ffd\u6eaf\u66f4\u6b63\u5e26\u6765\u7684\u884c\u653f\u8d1f\u62c5\u3002.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u673a\u5236 2\uff1a\u57fa\u4e8e\u6838\u5bf9\/\u8c03\u6574\u7684\u7b80\u5316<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u65b9\u6848\u4e13\u4e3a\u65e0\u5f62\u652f\u51fa\u6ce2\u52a8\u5267\u70c8\u4e14\u76f4\u63a5\u4e0e\u8fc7\u53bb\u5e74\u5ea6\u96f6\u552e\u4e1a\u7ee9\u6302\u94a9\u7684\u4f9b\u5e94\u94fe\u800c\u8bbe\u8ba1\u3002\u6839\u636e\u6b64\u6388\u6743\uff0c\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u5141\u8bb8\u8fdb\u53e3\u5546\u5728\u9996\u6b21\u62a5\u5173\u65f6\u4f7f\u7528\u4e34\u65f6\u4f30\u7b97\u516c\u5f0f\u3002\u5728\u6307\u5b9a\u7684\u5bf9\u8d26\u8282\u70b9\uff08\u5982\u5b63\u5ea6\u6216\u5e74\u5ea6\u4f1a\u8ba1\u7ed3\u7b97\uff09\uff0c\u4f01\u4e1a\u5fc5\u987b\u63d0\u4ea4\u5b9e\u9645\u8d22\u52a1\u652f\u51fa\u6c47\u603b\u8868\uff0c\u4ee5\u6267\u884c\u6b63\u5f0f\u7684\u201c\u6838\u5bf9\u201d\u6d41\u7a0b\uff0c\u4f9d\u6cd5\u4e0e\u6d77\u5173\u7ed3\u6e05\u4efb\u4f55\u591a\u7f34\u6216\u5c11\u7f34\u7684\u7a0e\u6b3e\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u4e00\u9879\u7edd\u5bf9\u7684\u6cd5\u5f8b\u6392\u9664\u6761\u6b3e\uff1a<\/strong> \u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u660e\u786e\u6307\u51fa\uff0cCVA\u6388\u6743\u5e76\u4e0d\u81ea\u52a8\u6db5\u76d6\u56e0\u81ea\u613f\u6027\u3001\u8ffd\u6eaf\u6027\u8f6c\u8ba9\u5b9a\u4ef7\u5229\u6da6\u91cd\u65b0\u5206\u914d\u8c03\u6574\u800c\u5bfc\u81f4\u7684\u7ed3\u6784\u6027\u4ef7\u683c\u53d8\u52a8\u3002\u96c6\u56e2\u5229\u6da6\u91cd\u65b0\u5206\u914d\u4e0d\u6784\u6210\u6709\u6548\u7684\u4ea4\u6613\u4ef7\u503c\u53d8\u66f4\uff0c\u5fc5\u987b\u901a\u8fc7\u6807\u51c6\u7684\u6e05\u5173\u540e\u4fee\u8ba2\u6e20\u9053\u8fdb\u884c\u5904\u7406\u3002.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u6c11\u4e8b\u5904\u7f5a\u3001C18\u8981\u6c42\u4ee5\u53caC2001\u62ab\u9732\u81ea\u6211\u6551\u6d4e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u8ba4\u5b9a\u67d0\u8fdb\u53e3\u5546\u7cfb\u7edf\u6027\u5730\u4f4e\u62a5\u8d27\u7269\u4ef7\u503c\uff0c\u5219\u6267\u6cd5\u7a0b\u5e8f\u5c06\u9075\u5faa\u4e25\u683c\u4e14\u9010\u6b65\u5347\u7ea7\u7684\u6cd5\u5b9a\u6d41\u7a0b\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. C18\u8868 \u901a\u5173\u540e\u50ac\u7f34\u901a\u77e5\u5355<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65e6\u53d1\u73b0\u7a0e\u6b3e\u7f34\u7eb3\u4e0d\u8db3\uff0c\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u5c06\u53d1\u51fa\u6b63\u5f0f\u7684\u300a\u610f\u5411\u4e66\u300b\uff0c\u7ed9\u4e88\u8fdb\u53e3\u554630\u5929\u7684\u201c\u9648\u8ff0\u610f\u89c1\u6743\u201d\u671f\u9650\uff0c\u4ee5\u4fbf\u5176\u63d0\u4f9b\u7ecf\u8ba4\u8bc1\u7684\u5ba1\u8ba1\u8bc1\u636e\u5bf9\u8c03\u67e5\u7ed3\u679c\u63d0\u51fa\u5f02\u8bae\u3002\u5982\u679c\u6297\u8fa9\u672a\u679c\uff0cHMRC\u5c06\u53d1\u51fa <strong>C18\u8868 \u901a\u5173\u540e\u50ac\u7f34\u901a\u77e5\u5355<\/strong> \u4ee5\u8ffd\u7f34\u672a\u7f34\u5173\u7a0e\u548c\u8fdb\u53e3\u589e\u503c\u7a0e\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>3\u5e74\u6807\u51c6\u65f6\u6548\uff1a<\/strong> \u5bf9\u4e8e\u4e0d\u5177\u6709\u6b3a\u9a97\u610f\u56fe\u7684\u6807\u51c6\u884c\u653f\u9519\u8bef\uff0c\u53d1\u51faC18\u8ffd\u5f81\u901a\u77e5\u7684\u6cd5\u5b9a\u65f6\u6548\u4e0a\u9650\u4e3a\u81ea\u521d\u59cb\u6d77\u5173\u7533\u62a5\u88ab\u53d7\u7406\u4e4b\u65e5\u8d773\u5e74\u3002.<\/li>\n\n\n\n<li><strong>\u6b3a\u8bc8\u7f6a\u768420\u5e74\u8ffd\u8bc9\u671f\u5ef6\u957f\uff1a<\/strong> \u5982\u679c\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u67e5\u660e\u67d0\u8fdb\u53e3\u5546\u84c4\u610f\u9690\u7792\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u534f\u8bae\u3001\u4f2a\u9020\u5546\u4e1a\u53d1\u7968\u6216\u6545\u610f\u9690\u7792\u5e94\u7a0e\u6536\u5165\uff0c\u5219\u5f81\u7a0e\u671f\u9650\u5c06\u5ef6\u957f\u81f3 <strong>20\u5e74<\/strong> \uff08\u9002\u7528\u4e8e2021\u5e741\u67081\u65e5\u53ca\u4e4b\u540e\u5b8c\u6210\u6e05\u5173\u7684\u8d27\u7269\uff09\u3002.<\/li>\n\n\n\n<li><strong>\u5229\u606f\u7684\u5f3a\u5236\u6267\u884c\uff1a<\/strong> \u8fdb\u53e3\u5546\u5fc5\u987b\u5728C18\u901a\u77e5\u53d1\u51fa\u540e10\u5929\u5185\u7ed3\u6e05\u6b3e\u9879\uff0c\u903e\u671f\u672a\u7ed3\u6e05\uff0c\u5269\u4f59\u4f59\u989d\u5c06\u81ea\u52a8\u6309\u8f83\u9ad8\u6cd5\u5b9a\u5229\u7387\u8ba1\u606f\u3002.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u884c\u653f\u5904\u7f5a\u5236\u5ea6<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9664\u4e86\u8ffd\u56de\u57fa\u51c6\u7a0e\u6536\u7f3a\u53e3\u5916\uff0c\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u8fd8\u4f1a\u5bf9\u8fdd\u89c4\u884c\u4e3a\u5904\u4ee5\u4e25\u683c\u8d23\u4efb\u7684\u6c11\u4e8b\u7f5a\u6b3e\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6d77\u5173\u884c\u653f\u5904\u7f5a\u901a\u77e5\u4e66\uff08CCPN\uff09\uff1a<\/strong> \u5bf9\u4e8e\u975e\u6b3a\u8bc8\u6027\u7684\u5408\u89c4\u758f\u6f0f\u2014\u2014\u4f8b\u5982\u7cfb\u7edf\u6027\u7684\u5f55\u5165\u9519\u8bef\u6216\u6587\u4ef6\u4fdd\u5b58\u4e0d\u5584\uff0c\u5bfc\u81f4\u5c11\u7f34\u7a0e\u6b3e\u8d85\u8fc710,000\u82f1\u9551\u2014\u2014\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u5c06\u5f00\u5177\u300a\u5408\u89c4\u901a\u77e5\u4e66\u300b\uff08CCPN\uff09\u3002\u7f5a\u6b3e\u91d1\u989d\u5c06\u6309\u7167\u4e25\u683c\u7684\u68af\u5ea6\u6807\u51c6\u9010\u7ea7\u9012\u589e\uff1a <code>\u00a3250 -> \u00a3500 -> \u00a31,000 -> \u00a32,000 -> \u00a32,500<\/code> \u6bcf\u6b21\u8fdd\u89c4\u3002\u5bf9\u4e8e\u5355\u7b14\u6b20\u7f34\u91d1\u989d\u8d85\u8fc7100,000\u82f1\u9551\u7684\u60c5\u51b5\uff0c\u65e0\u8bba\u6b64\u524d\u5408\u89c4\u8bb0\u5f55\u5982\u4f55\uff0c\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u5747\u53ef\u7acb\u5373\u5904\u4ee5\u6700\u9ad82,500\u82f1\u9551\u7684\u7f5a\u6b3e\u3002.<\/li>\n\n\n\n<li><strong>\u6c11\u4e8b\u89c4\u907f\u5904\u7f5a\uff08CEP\uff09\uff1a<\/strong> \u5982\u679c\u5ba1\u8ba1\u53d1\u73b0\u5b58\u5728\u84c4\u610f\u6b3a\u8bc8\u6216\u6545\u610f\u9003\u7a0e\u884c\u4e3a\uff0c\u6c11\u4e8b\u5904\u7f5a\u5c06\u63d0\u9ad8\u81f3 <strong>\u603b\u7533\u62a5\u4e0d\u8db3\u7a0e\u989d\u7684100%<\/strong>. \u6839\u636e\u6807\u51c6\u7684CEP\u51cf\u7f13\u89c4\u5219\uff0c\u5168\u9762\u3001\u53ca\u65e9\u7684\u5408\u4f5c\u53ef\u4ee5\u786e\u4fdd\u83b7\u5f97\u4e00\u4e2a <strong>80% \u7f5a\u91d1\u51cf\u514d<\/strong> \uff08\u56e0\u63d0\u4f9b\u4e86\u79ef\u6781\u4e3b\u52a8\u4e14\u900f\u660e\u7684\u89e3\u91ca\uff0c\u51cf\u514d40%\uff1b\u56e0\u5728\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u5168\u529b\u914d\u5408\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\uff0c\u989d\u5916\u51cf\u514d40%\uff09\u3002.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">3. C2001 \u81ea\u613f\u62ab\u9732\u4e0ePVA\u4f1a\u8ba1\u9677\u9631<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fdb\u53e3\u5546\u5982\u679c\u5728\u5185\u90e8\u5ba1\u67e5\u4e2d\u53d1\u73b0\u4ee5\u5f80\u5b58\u5728\u7533\u62a5\u91d1\u989d\u504f\u4f4e\u7684\u60c5\u51b5\uff0c\u53ef\u5728\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u542f\u52a8\u6b63\u5f0f\u8c03\u67e5\u4e4b\u524d\u63d0\u4ea4\u201c\u81ea\u613f\u62ab\u9732\u201d\u7533\u8bf7\uff0c\u4ee5\u6b64\u7ef4\u62a4\u5176\u4f01\u4e1a\u4fe1\u8a89\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u7279\u5b9a\u7cfb\u7edf\u7684\u63d0\u4ea4\u6e20\u9053\uff1a<\/strong> \u5bf9\u4e8e\u5728\u5f53\u524dCDS\u7cfb\u7edf\u4e2d\u6267\u884c\u7684\u5386\u53f2\u5f55\u5165\u9519\u8bef\uff0c\u8fdb\u53e3\u5546\u5fc5\u987b\u901a\u8fc7\u5b98\u65b9\u201c\u653f\u5e9c\u95e8\u6237\u201d\uff08Government Gateway\uff09\u7f51\u7ad9\uff0c\u5229\u7528\u5728\u7ebfC2001\u63a5\u53e3\u63d0\u4ea4\u7535\u5b50\u7248\u81ea\u613f\u62ab\u9732\u6587\u4ef6\u3002\u5bf9\u4e8e\u65e7\u7248CHIEF\u8bb0\u5f55\uff0c\u5219\u5fc5\u987b\u63d0\u4ea4\u7eb8\u8d28\u7248C2001\u8868\u683c\u3002\u5728\u76d1\u7ba1\u673a\u6784\u4ecb\u5165\u4e4b\u524d\u63d0\u4ea4\u5b8c\u6574\u7684\u81ea\u613f\u62ab\u9732\u6587\u4ef6\uff0c\u53ef\u786e\u4fdd <strong>100% \u8c41\u514d<\/strong> \u6c11\u4e8b\u5904\u7f5a\u3002.<\/li>\n\n\n\n<li><strong>\u201c\u9012\u5ef6\u589e\u503c\u7a0e\u4f1a\u8ba1\uff08PVA\uff09\u201d\u7684\u62d2\u7edd\u9677\u9631\uff1a<\/strong> \u8fdb\u53e3\u5546\u5728\u66f4\u6b63\u539f\u59cb\u8fdb\u53e3\u7533\u62a5\u4e2d\u91c7\u7528\u201c\u589e\u503c\u7a0e\u9012\u5ef6\u6838\u7b97\u201d\uff08PVA\u2014\u2014E\u680f\/\u9012\u5ef6\u4ee3\u7801G\uff09\u7684\u7533\u62a5\u5185\u5bb9\u65f6\uff0c\u7ecf\u5e38\u4f1a\u5bfc\u81f4\u4e25\u91cd\u9519\u8bef\u3002\u6839\u636e\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u7684\u5f3a\u5236\u6027\u6267\u6cd5\u6307\u5357\uff0c\u5982\u679c\u8fdb\u53e3\u5546\u53d1\u73b0\u56e0\u7533\u62a5\u4ef7\u503c\u504f\u4f4e\u800c\u540c\u65f6\u5bfc\u81f4\u5173\u7a0e\u548c\u8fdb\u53e3\u589e\u503c\u7a0e\u88ab\u4f4e\u62a5\u7684\u60c5\u51b5\uff0c\u5219\u5176\u5c06 <strong>\u4e25\u7981<\/strong> \u65e0\u6cd5\u4f7f\u7528 C2001 \u6846\u67b6\u6765\u7f34\u7eb3\u672a\u7f34\u7684\u8fdb\u53e3\u589e\u503c\u7a0e\u3002\u5173\u7a0e\u77ed\u7f3a\u5fc5\u987b\u901a\u8fc7 C2001 \u5de5\u5177\u7533\u62a5\uff08\u7531\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\u901a\u8fc7 C18 \u7f34\u6b3e\u901a\u77e5\u4e66\u8ffd\u7f34\uff09\uff0c\u4f46\u7f3a\u5931\u7684\u8fdb\u53e3\u589e\u503c\u7a0e <strong>\u5fc5\u987b\u4ec5\u5728\u8fdb\u53e3\u5546\u7684\u5f53\u524d\u300a\u589e\u503c\u7a0e\u5b9a\u671f\u7533\u62a5\u8868\u300b\u4e0a\u624b\u52a8\u8fdb\u884c\u8c03\u6574<\/strong>. \u82e5\u5c1d\u8bd5\u76f4\u63a5\u901a\u8fc7C2001\u95e8\u6237\u6e05\u7b97PVA\u9012\u5ef6\u7684\u8fdb\u53e3\u589e\u503c\u7a0e\uff0c\u7cfb\u7edf\u5c06\u81ea\u52a8\u62d2\u7edd\u8be5\u64cd\u4f5c\u3002.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u4f01\u4e1a\u5408\u89c4\u603b\u76d1\u6218\u7565\u884c\u52a8\u8ba1\u5212<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e3a\u4e86\u4fdd\u62a4\u60a8\u7684\u5962\u4f88\u54c1\u4f9b\u5e94\u94fe\u514d\u53d7\u6fc0\u8fdb\u7684\u8fb9\u5883\u5e72\u9884\uff0c\u5e76\u4e3a\u5373\u5c06\u5230\u6765\u7684\u7a0e\u52a1\u4e00\u4f53\u5316\u91cd\u8981\u8282\u70b9\u505a\u597d\u51c6\u5907\uff0c\u60a8\u7684\u5408\u89c4\u56e2\u961f\u5e94\u7acb\u5373\u6267\u884c\u4ee5\u4e0b\u56db\u9879\u63aa\u65bd\uff1a<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>\u6267\u884c\u201c\u6700\u540e\u6210\u4ea4\u4ef7\u201d\u98ce\u9669\u8bc4\u4f30\uff1a<\/strong> \u5bf9\u6240\u6709\u6d41\u5165\u82f1\u56fd\u7684\u8de8\u5883\u591a\u5c42\u5206\u9500\u8def\u5f84\u548c\u7535\u5b50\u5546\u52a1\u76f4\u63a5\u9762\u5411\u6d88\u8d39\u8005\uff08DTC\uff09\u7269\u6d41\u6d41\u7a0b\u8fdb\u884c\u5ba1\u8ba1\u3002\u5c06\u8d27\u7269\u6d41\u5411\u4e0e\u60a8\u7684\u8d22\u52a1\u4ea4\u6613\u8fdb\u884c\u6bd4\u5bf9\uff0c\u4ee5\u786e\u5b9a\u60a8\u7533\u62a5\u7684\u8d27\u503c\u662f\u5426\u5bb9\u6613\u53d7\u5230\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u57fa\u4e8e\u201c\u6700\u7ec8\u9500\u552e\u201d\u539f\u5219\u7684\u91cd\u65b0\u4f30\u503c\u5ba1\u67e5\u3002.<\/li>\n\n\n\n<li><strong>\u5206\u79bb\u65e0\u5f62\u8d44\u4ea7\u548c\u8f85\u52a9\u6210\u672c\u5206\u7c7b\u8d26\u9879\u76ee\uff1a<\/strong> \u5bf9\u6240\u6709\u6709\u6548\u7684\u96c6\u56e2\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u534f\u8bae\u548c\u5168\u7403\u8425\u9500\u5408\u540c\u8fdb\u884c\u5185\u90e8\u5ba1\u8ba1\u3002\u5bf9\u6240\u6709\u8de8\u5883\u77e5\u8bc6\u4ea7\u6743\u4ed8\u6b3e\u8fdb\u884c\u9500\u552e\u6761\u4ef6\u538b\u529b\u6d4b\u8bd5\uff0c\u5e76\u5bf9\u975e\u5e94\u7a0e\u7684\u521d\u6b65\u6982\u5ff5\u8349\u56fe\u4e0e\u5e94\u7a0e\u7684\u786c\u4ef6\u6216\u8bbe\u8ba1\u8f85\u52a9\u670d\u52a1\u5b9e\u65bd\u4f1a\u8ba1\u5206\u79bb\u3002.<\/li>\n\n\n\n<li><strong>\u4e3b\u52a8\u7533\u8bf7CVA\u5730\u5f79\u6743\uff1a<\/strong> 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class=\"wp-block-heading\">\u201c\u6700\u7ec8\u7b80\u5316\u201d\u4e0e\u201c\u57fa\u4e8e\u5bf9\u8d26\u7684CVA\u5730\u5f79\u6743\u201d\u6709\u4f55\u533a\u522b\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u201c\u6700\u7ec8\u7b80\u5316\u201d\u63aa\u65bd\u5141\u8bb8\u8fdb\u53e3\u5546\u4e0e\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u5c06\u5546\u5b9a\u7684\u52a0\u6210\u767e\u5206\u6bd4\u6c38\u4e45\u6027\u5730\u7eb3\u5165\u6d77\u5173\u4ef7\u503c\uff0c\u5c06\u5176\u89c6\u4e3a\u6700\u7ec8\u5e94\u7a0e\u91d1\u989d\uff0c\u6b64\u540e\u4e0d\u518d\u8fdb\u884c\u8c03\u6574\u3002\u201c\u6838\u5bf9\u201d\u4fbf\u5229\u63aa\u65bd\u5141\u8bb8\u5728\u8fb9\u5883\u4f7f\u7528\u4e34\u65f6\u8ba1\u7b97\u516c\u5f0f\uff0c\u8981\u6c42\u8fdb\u53e3\u5546\u5b9a\u671f\u63d0\u4ea4\u5b9e\u9645\u8d22\u52a1\u6570\u636e\uff0c\u4ee5\u8fdb\u884c\u201c\u591a\u9000\u5c11\u8865\u201d\u7684\u7ed3\u7b97\u3002.<\/p>\n\n\n\n<h4 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They fail because the supporting customs value cannot withstand scrutiny. For luxury brands, independent retailers, marketplace operators, and multinational logistics compliance teams, customs valuation is no longer a routine declaration task. It directly affects landed cost, import VAT, duty exposure, audit risk, and [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2530,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[284,285],"class_list":["post-2526","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs-clearance","tag-hmrc-compliance","tag-luxury-supply-chain"],"_links":{"self":[{"href":"https:\/\/vantageforwarding.com\/zh\/wp-json\/wp\/v2\/posts\/2526","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vantageforwarding.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vantageforwarding.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vantageforwarding.com\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vantageforwarding.com\/zh\/wp-json\/wp\/v2\/comments?post=2526"}],"version-history":[{"count":1,"href":"https:\/\/vantageforwarding.com\/zh\/wp-json\/wp\/v2\/posts\/2526\/revisions"}],"predecessor-version":[{"id":2531,"href":"https:\/\/vantageforwarding.com\/zh\/wp-json\/wp\/v2\/posts\/2526\/revisions\/2531"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vantageforwarding.com\/zh\/wp-json\/wp\/v2\/media\/2530"}],"wp:attachment":[{"href":"https:\/\/vantageforwarding.com\/zh\/wp-json\/wp\/v2\/media?parent=2526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vantageforwarding.com\/zh\/wp-json\/wp\/v2\/categories?post=2526"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vantageforwarding.com\/zh\/wp-json\/wp\/v2\/tags?post=2526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}