由 caicai8478 The explosive growth of cross-border e-commerce (B2C) exports has posed a significant challenge to the traditional B2B-centric customs regulatory and taxation systems. To address this trend, Europe and the United States have successively introduced new regulations specifically targeting low-value B2C packages, fundamentally changing the rules of the game. Understanding these new models is crucial for your legal overseas expansion.
Part 1: Core Challenges – Regulatory Conflicts Between Traditional Trade and Cross-Border E-Commerce
Ambiguous Goods Attributes: A single package is both “goods” and “articles.” Should it be regulated under general trade regulations or handled through the postal channel?
Large Quantity, Low Value: The massive volume of small packages overwhelms the traditional ticket-by-ticket declaration model, leading to inefficient customs processing.
Serious Tax Leakage: A large number of low-value goods exploit “exempt quotas” to avoid taxes, creating unfair competition for local tax authorities and traditional retailers.
Security and Compliance Risks: Effective security, intellectual property, and product compliance supervision is difficult for the massive volume of small packages.
Part 2: Solutions for Europe and the United States: Two Main Declaration Models
Your packages primarily enter the European and American markets through one of the following two models:
Model A: Simple Declaration Model for Low-Value Goods
This is currently the most mainstream and important e-commerce package clearance model.
Core Features: Large quantities of low-value packages are declared in batches, rather than individually, significantly improving customs clearance efficiency.
Key Value Thresholds:
US: ≤ USD 800 (“De Minimis” clause)
EU/UK: ≤ EUR/GBP 150
Model B: General Trade Model for High-Value Goods
Applicable: When the value of a single package exceeds the above thresholds.
Features: Requires the traditional B2B trade process, requiring a complete customs declaration for each package, payment of duties and import value-added tax (e.g., VAT/GST), and submission of all relevant documents (e.g., commercial invoice, certificate of origin, etc.). This is costly and complex for e-commerce companies.
Part III: Detailed Explanation of the New Tax Policy: A Paradigm Shift from “Tax Exemption” to “Strict Taxation”
Europe and the United States have largely eliminated the “tax-free lunch” for e-commerce B2C packages. The core taxation principle has changed to: in principle, all imported goods are taxable, but a simplified declaration model has been established for convenience.
(I) EU: The IOSS Mechanism and VAT Reform
- Import One-Stop Shop (IOSS)
What is it: A simplified VAT declaration and payment system for e-commerce packages valued up to €150.
How it works:
You (a non-EU e-commerce seller) need to register an IOSS number in any EU member state.
When selling to EU consumers, you collect the EU destination country’s VAT directly at the point of sale (e.g., during website checkout).
You declare and pay all collected VAT once a month through the IOSS portal.
When goods enter the EU, customs declarations only require the IOSS number, eliminating the need to pay VAT, ensuring expedited clearance.
Huge Advantages:
Excellent Consumer Experience: End consumers pay a single price, with no hidden taxes, fees, or customs delays.
Fast Customs Clearance: Packages are deemed tax-free at customs and can proceed directly to logistics delivery.
Mandatory: Starting July 1, 2021, all sales made through e-commerce platforms will be obligated to collect and pay customs fees and use IOSS. For self-operated independent websites, registration is strongly recommended.
- Traditional Customs Clearance Process (Not Using IOSS)
If your package value is €150 or less and you don’t use IOSS, consumers may need to pay VAT and additional customs clearance fees charged by the courier upon delivery, resulting in a poor experience and potential returns.
(II) United States: Section 321 and Sales Tax
- “De minimis” (Section 321)
What is it: US law stipulates that goods valued at up to $800 per shipment to a single recipient are exempt from customs duties.
Important Note:
Tariff Exemption Only: This policy does not exempt other taxes, particularly state sales tax.
This is not a “duty-free channel”: It is a customs declaration channel for exemptions from customs duties, but goods still require customs declaration (usually electronic and automated).
- Sales Tax Challenges
Core Change: The 2018 Supreme Court case “South Dakota v. Wayfair” ruled that states can collect sales tax from remote sellers who meet the “economic nexus” threshold.
This means: Even if you are located in China, if your sales in a US state exceed a certain threshold (usually $100,000 or 200 transactions), you are obligated to register, collect, and report sales tax in that state.
Platform Withholding: Mainstream marketplaces like Amazon already collect and remit sales tax on behalf of sellers in most US states. However, for independent sellers, this is a compliance responsibility you must handle on your own.
Part 4: Strategic Action Checklist for Sellers
To ensure your cross-border e-commerce business is compliant and efficient, please follow these steps:
- Accurately categorize and value your products
Use the correct HS codes and prepare a true, legible commercial invoice for every order, accompanying your shipment. This is essential for taking advantage of the €800/€150 thresholds.
- Proactively register and plan for your tax bill
Trading with Europe:
Register for IOSS immediately, especially for independent sellers.
If your warehousing model involves transferring inventory across multiple European countries (such as Amazon’s European Fulfillment Network, EFN), you must understand and comply with One-Stop VAT (OSS) regulations.
Trading with the US:
Use professional tools (such as TaxJar or Avalara) to monitor your sales in each state. Once you meet the “economic nexus” threshold, register and begin reporting sales tax.
Ensure your independent seller’s shopping cart automatically calculates the correct sales tax based on the shipping address.
- Choose a logistics partner who understands e-commerce.
Ensure your freight forwarder or postal service provider fully understands and supports IOSS and Section 321 declarations. They need to be able to correctly process your IOSS number and use the correct customs declaration method.
- Optimize store and customer communication.
For the EU: Clearly indicate that VAT is included on the checkout page, and inform customers that using IOSS will ensure worry-free customs clearance.
For the US: Explicitly state that sales tax is your responsibility (or the platform), or collect it at checkout to avoid customer misunderstandings.
- Differentiate business models.
Small parcel direct delivery: Primarily utilizes IOSS (EU) and Section 321 (US).
Overseas warehouses/FBA: This falls under the general trade model. Upon the initial entry of goods into the warehouse, you must complete a formal customs declaration under your own name and pay all duties and import VAT. Subsequent sales are considered local sales.
Summary: The Inevitable Path from “Gray” to “Transparent”
The core purpose of the new customs and tax policies in Europe and the United States is to force cross-border e-commerce from the “uncontrolled growth” of the gray area to “fully compliant” transparent operations. While this increases initial compliance costs, it also brings:
More stable logistics: Expedited customs clearance and reduced delays.
Fairer competition: All sellers start from the same starting line when paying taxes.
More credible brands: Compliance is the cornerstone of building long-term brand trust.