亚马逊美国站税务和法规的注意事项

亚马逊观察

2022-03-28

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亚马逊美国站税务和法规的注意事项

美国税务和法规注意事项

重要：本页信息不构成税务、法律或其他专业建议，也不得用作此类用途。如果您有任何疑问，应咨询您的专业顾问。

纳税身份信息的收集与验证（纳税访谈）

如果您是美国纳税人，通过完成卖家账户中的纳税访谈，您可以用 W-9 或 W-8BEN 表格向亚马逊提供相应的纳税身份信息。对于美国纳税人，为进行税法管理，美国国家税务局要求提供纳税人识别号 (TIN)。在大多数情况下，TIN 可以是雇主识别号 (EIN)，也可以是社会保障号 (SSN)。

即使您是外国卖家且不是美国纳税人，您也需要完成纳税访谈。系统将依据您对纳税访谈问题的回答为您生成相应的税务表格。根据美国国家税务局的规定，非美国纳税人需要向提供 W-8BEN 表格，以豁免美国报税要求。

其他资源

针对第三方 (3P) 付款交易的美国国家税务局报告法规

销售税

卖家有责任了解其计算和缴纳义务，包括在每个州登记、设置税务计算设置，以及缴纳针对配送至相应州的订单计算出的所有税费。

如果订单目的地位于已颁布商城征税法的某个州，亚马逊会自动收取和管理销售税。对于亚马逊不会自动对其收取税费的订单，则由您负责履行缴纳的义务。

如果您对自己的义务有任何疑问，应咨询税务专业人员。如果您没有税务专业人员，请参见第三方税务顾问帮助页面。

关税与税率制度

卖家有责任遵守所有美国海关法律法规，包括适用的关税和税收规定。无论是个体经营者还是商业实体，凡进口商品到美国均需缴纳进口关税和税费。有些商品可以不用缴纳关税。和边境保护署 (CBP) 不要求进口商拥有许可证或许可。其他机构可能要求提供许可、许可证或其他证明，具体取决于进口的具体商品。

注意：您有责任确保所有的商品都符合适用的法规要求。

您需要在进口报关表上填写进口商编号。此号码可以是您在美国国家税务局的公司注册号码；如果您的公司未在美国国家税务局登记或者您没有公司，则可以使用社会保障号。

报关行

由商业货运公司送达美国的货物必须由海关登记进口商 (IOR) 报关。海关登记进口商可以是货物所有人、购买人、其授权的正式员工，或者是所有人、购买人或收货人指定的授权报关行。报关行是美国海关法律唯一授权可作为进口商代理处理海关事务（含进口商品清关）的人。报关行是美国海关和边境保护署 (CBP) 许可的个人或企业，负责准备和提交所需的报关单证、安排应付关税的缴纳、采取措施放行 CBP 扣留的商品以及以其他方式代表进口商（即委托人）处理海关事务。这些服务的费用因具体报关行及提供的服务范围而异。

要联系报关行，请访问和边境保护署网站的【港口】部分。选择您要将商品进口到其中的州，点击城市，然后在城市信息下方找到【报关行列表】链接。

非居民进口商要求

进入美国的商品可以由非美国居民（外国）海关登记进口商办理进口手续。要成为非美国居民海关登记进口商，非美国居民个人、合伙企业或外国企业必须：

指定美国居民担任代理：非美国居民（外国）海关登记进口商必须指定一名美国居民担任代理，代收文件。通常，非美国居民海关登记进口商会指定他们的报关行作为其美国居民代理。非美国居民海关登记进口商通过书面授权委托书完成指定。
获取海关担保：海关法规要求海关登记进口商提供由美国担保公司提供的入关担保（又称连续多项入关担保）。担保的用途有两个。首先，当海关登记进口商未能支付估定关税时，海关可根据担保执行。第二，海关登记进口商受担保条件的约束，需要赔偿任何因为违反担保条件而产生的违约金。入关担保的条件包括但不限于：缴纳关税、税费及费用；及时促成或完成报关；出示进口所需的单证和证明并保留 5 年。海关有一份核准担保公司名单。担保公司一般会要求提供一定的财务信息，以确保海关登记进口商有足够的资金支付关税和费用。报关行可以协助联系作保的担保公司，并准备担保文件。
获取海关登记进口商编号：海关登记进口商必须向美国申请海关登记进口商身份编号（此号码通常是美国公司在美国国家税务局的编号或者为外国实体分配的编号）。报关行也可以协助获取该编号。

知识产权

您应该确保您拥有在美国销售商品所需的所有知识产权（例如，专利、商标或著作权）。特别是您的商品不得为伪造品。如果您发布的商品侵犯了他人的知识产权，我们可能会删除您的商品，或者暂停或撤销您的销售权限。卖家有责任确保他们销售的商品没有侵犯他人的知识产权。

如果我们认为商品详情页面或商品信息的内容属于违禁、涉嫌违法或者不当内容，我们会进行删除或修改，恕不另行通知。

商品合规性

请参见美国进口受限商品

United States Tax and Regulatory Considerations
Important: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional advisers if you have any questions.
Tax identity collection & validation (Tax Interview)
If you are a U.S. tax payer, by completing the tax interview in your seller account, you will be providing Amazon the appropriate tax identity in the form of a W-9 or W-8BEN form. For U.S. taxpayers, a Taxpayer Identification Number (TIN) is required by the IRS for the administration of tax laws. In most cases, your TIN is either an Employer Identification Number (EIN) or a Social Security Number (SSN).
If you are a foreign seller and not a U.S. taxpayer, you will still need to complete tax interview. The responses you provide to the tax interview questions will create the appropriate tax form on your behalf. IRS regulations require non-U.S. taxpayers to provide Form W-8BEN to Amazon in order to be exempt from U.S. tax reporting requirements.
Other resources
IRS Reporting Regulations on Third-Party (3P) Payment Transactions
U.S. Tax Interview FAQ
IRS Form 1099-K - Understanding transactional details FAQ
IRS Form 1099-K – Form Generation and Payee Information FAQ
Sales Tax
It is the seller’s responsibility to understand Amazon's tax policies, and their own sales tax calculation and remittance obligations. Including registering with all required states, setting up your tax calculation settings, and remitting any tax calculated on your orders to the state.
If the order is destined to a state or jurisdiction with Marketplace Tax Collection laws in effect at the time of order, sales tax will be automatically collected and managed by Amazon. For orders where tax is not automatically collected by Amazon, the sales tax obligation remains your responsibility.
If you have any questions about your obligation, you should consult with a tax professional. If you do not have a tax professional, please refer to External Tax Advisors.
Tariff and duty rates system
It is the seller's responsibility to comply with all U.S. customs laws and regulations, including applicable duty and tax requirements. Import duty and taxes are due when importing goods into the United States whether by a prie individual or a commercial entity. Some goods are not subject to duty. U.S. Customs and Border Protection does not require an importer to have a license or permit. Other agencies may require a permit, license, or other certification, depending on what is being imported.
Note: It is your responsibility to ensure all goods comply with applicable regulatory requirements.
Customs entry forms ask for your importer number. This is either your IRS business registration number, or if your business is not registered with the IRS or you do not have a business entity, your Social Security Number.
Customs brokers
Merchandise arriving in the United States by a commercial carrier must be entered by the Importer of Record (IOR). The IOR can be the owner, purchaser, his or her authorized regular employee, or by the licensed customs broker designated by the owner, purchaser, or consignee. Customs brokers are the only persons who are authorized by U.S. customs laws to act as agents for importers in customs matters, including customs clearance of imported goods. Customs brokers are prie individuals or firms licensed by Customs and Border Protection (CBP) to prepare and file the necessary customs entries, arrange for the payment of duties owed, take steps to release goods from CBP custody, and otherwise represent importers (i.e. principals) in customs matters. The fees charged for these services may vary according to the customs broker and the extent of services performed.
To obtain a customs broker, visit the Ports section of the U.S. Customs and Border Protection website. Select the state you will be importing into, click on the city, then find a link for Broker listing below the city information.
Non-resident importer requirements
Entry of goods into the United States may be made by a non-resident (foreign) IOR. To become a non-resident IOR, the non-resident individual, partnership, or foreign corporation must:
Appoint a resident agent: A non-resident (foreign) IOR must appoint a resident agent to receive documents on their behalf. Typically, non-resident IORs designate their customs brokers as their resident agent. The non-resident IOR makes this designation through a written power of attorney.
Procure a customs bond: Customs regulations require that the IOR file an import entry bond (also known as a continuous entry bond) guaranteed by a resident surety company. The bond serves two purposes. First, Customs can execute against the bond if the IOR fails to pay assessed duties. Second, the IOR is bound by the conditions of the bond for any liquidated damages arising out of its breach of those conditions. The conditions of the entry bond include but are not limited to: payment of duties, taxes and fees; making or completing timely entry; and keeping and producing required documents and evidence related to the importation for 5 years. Customs keeps a list of approved surety companies. Sureties usually request certain financial information to ensure that the IOR has sufficient resources to pay customs duties and charges. A customs broker may assist with finding a surety for the bond and preparing the bond documents.
Obtain an IOR number: An IOR must apply for an IOR identification number from U.S. Customs (this is typically the company's IRS number for US companies or a number assigned by U.S. Customs for foreign entities). Customs brokers can also assist with obtaining a number.
Intellectual property rights
You should ensure that you have all intellectual property rights (for example, patents, trade marks, or copyrights) necessary for listing your products in the United States. In particular, your products must not be counterfeits. Listing prohibited intellectual property may result in the cancellation of your listings, or the suspension or removal of your selling privileges. Sellers are responsible for ensuring that the products they offer do not infringe the intellectual property of others.
If we determine that the content of a product detail page or listing is prohibited, potentially illegal, or inappropriate, we may remove or alter it without prior notice.
Product compliance
Whether you are a domestic or international seller on Amazon, you are responsible to ensure your product is eligible to sell in the U.S. This includes delivering imported products to Amazon or a buyer directly. Review the U.S. Customs and Border Protection (CBP) site (external from Amazon) for additional information about Restricted products (downloads .pdf document from US CBP site) for import into the U.S.