亚马逊墨西哥开店，，，，，，，，需要注重哪些税务和规则问题 ？？？？？？？ ？（下）
以海关挂号入口商身份销售商品
若是您将库存入口到墨西哥，，，，，，，，则必需支付目的国关税、税费和清关用度，，，，，，，，然后才华在 Amazon.com.mx 上将商品销售给买家或贮保存墨西哥的亚马逊运营中心。。。。。
入口商注册
卖家接下来的办法通常取决于他们是否是墨西哥的税务住民。。。。。
住民
卖家作为他们自己的货件的海关挂号入口商必需有一个税号（墨西哥纳税挂号号或“RFC”），，，，，，，，并且必需通常为缴纳所得税的墨西哥住民。。。。。住民入口商必需在财务和公共信贷秘书处 (Hacienda) 的入口商注册处 (Padrón de Importadores) 注册和纪录。。。。。某些商品可能需要特另外注册才华入口。。。。。卖家应当咨询墨西哥的报关行和/或执法照料，，，，，，，，确定合适其营业的解决计划。。。。。
关于美国和其他司法统领区的卖家，，，，，，，，也可在美国找到其他司法统领区的指南。。。。。美国商务部的墨西哥营商情形页面。。。。。
非住民
大部分非住民在入口商品到墨西哥时有三个选项：(i) 将最终买家列为海关挂号入口商（若是合适），，，，，，，，(ii) 招聘经授权可以入口商品到墨西哥的第三方机构，，，，，，，，或 (iii) 在税务部分前建设和注册一家墨西哥外地实体作为入口商。。。。。无论是哪种情形，，，，，，，，作为入口商的一方都必需有一个 RFC。。。。。由于每种情形纷歧样，，，，，，，，卖家应当咨询报关行和/或执法照料，，，，，，，，确定最合适其营业的解决计划。。。。。
正如上文所提到的那样，，，，，，，，亚马逊及其运营中心不会充当任何亚马逊物流库存货件的海关挂号入口商。。。。。
清关
必需提供“pedimento de importación”（入口报关文件）才华完成清关。。。。。通常由承运人或报关行代表入口商提供这些文件。。。。。入口报关通常包括税费和政府收费的相关信息，，，，，，，，例如预审用度、海关手续费、反津贴税、增值税和入口或出口关税。。。。。
提交入口报关时需要以下文件：
商业发票： 发票证实销售是从出口国到入口国。。。。。因此，，，，，，，，发票关于确定商品的成交价钱至关主要。。。。。墨西哥海关明确划定报关时必需包括发票。。。。。外洋卖家或发货人必需认真准备发票。。。。。
要求的信息可能有所差别，，，，，，，，可是可能包括：
发票开具所在
发票开具日期
发票号码
卖家名称
卖家的完整邮寄地点
入口商名称
入口商的完整邮寄地点（非邮政信箱）
商品的详细形貌（包括品级或质量；；；；；阻止使用代码）
重量和尺寸
单价
发票总额（以及此类金额的钱币）
原产国/原产地
商业术语（如 CIF - 到岸价钱或 FOB - 离岸价钱）
卖家的纳税识又名
每件商品或包裹的识又名，，，，，，，，如序列号、零件号和名目编号
我们建议您联系您的报关行或执法照料，，，，，，，，相识您的商品应当包括哪些信息。。。。。
凭证墨西哥的执法和规则，，，，，，，，可以接受西班牙语、英语和法语的发票。。。。。其他语言的发票必需在原发票或随附信件中翻译成西班牙语。。。。。
运输票据： 由运输公司背书的提货单同样要附在海关报关文件中。。。。。这些票据一样平常用于证实商品进入关税区的日期。。。。。
证书、允许证和允许： 若是您的任何一件商品受到入口管制，，，，，，，，则文件中必需包括响应的证书、允许证和允许。。。。。
凭证情形，，，，，，，，可能需要某些其他文件。。。。。这些文件可能包括：原产地证实（例如，，，，，，，，适用优惠关税或反津贴税的情形）；；；；；证实其他适用关税（关于被低估价值的商品）的支付担保的文件；；；；；清静/标准合规性（如适用）的非关税划定和证书；；；；；以及序列号、零件号、品牌、名目编号或其他在识别商品时可能需要的信息。。。。。有关更多信息，，，，，，，，请咨询您的报关行或执法照料。。。。。
所有进入墨西哥的货件都应当有一个追踪编码。。。。。
关税和税费
入口到墨西哥的商品必需标示有适当的 8 位墨西哥关税分类编号。。。。。这将决议关税的税率并建设任何适用的非关税壁垒。。。。。
有关墨西哥关税表的信息，，，，，，，，请会见 Sistema Integral de Información de Comercio Exterior 网站（仅提供西班牙语版本）或咨询您的报关行、承运人或执法照料。。。。。
可能适用的其他税费和附加费包括：
增值税 (IVA)： 海关对入口到墨西哥的货物征收增值税；；；；；
特殊税 (IEPS)： 适用于某些入口商品（如酒类饮料），，，，，，，，税率的浮动规模可能为 25% 到 160%；；；；；
海关手续费 (DTA)；；；；；以及
预审费 (prevalidación)： 由墨西哥海关征收的用度（有时由海关招聘的私人公司征收），，，，，，，，与入口报关中信息的验证相关，，，，，，，，预审之后报关文件才会提交给海关。。。。。
在结帐时给买家的报价应当包括所有税费和关税。。。。。买家没有义务在订单配送或清关时支付任何其他关税和税费。。。。。
亚马逊物流远程配送（买家作为 IOR）
若是您通过亚马逊物流远程配送在墨西哥销售商品，，，，，，，，则无需支付任何入口关税，，，，，，，，由于买家是海关挂号入口商。。。。。亚马逊将配送您的商品并向买家收款，，，，，，，，并代表买家支付目的国关税、税费和清关用度。。。。。
不得通过远程配送入口液体、凝胶、粉末、胶囊、药丸或任何其他无法证实其性子、因素或实质的商品。。。。。
商品售出后，，，，，，，，亚马逊会向您提供商城用度的发票。。。。。亚马逊提供的这项效劳将包括 16% 的增值税。。。。。
亚马逊官网原文详情：
Selling products as the IOR
If you import your inventory into Mexico, you must pay destination duties, taxes, and customs-clearance fees before your product can be sold to customers on Amazon.com.mx or stored in a fulfillment center in Mexico.
Importer registration
Sellers' next steps generally depend on whether or not they're residents of Mexico for tax purposes.
Residents
Sellers acting as importer of record on their own shipments must have a tax number (Registro Federal de Contribuyentes or "RFC") and must generally be residents of Mexico for income-tax purposes. Resident importers must be registered and listed on the Importers' Registry (Padrón de Importadores) of the Secretariat of Finance and Public Credit (Hacienda). Certain products may require additional registrations for import. Sellers should consult a customs broker, legal adviser, or both in Mexico to identify the appropriate solution for their business.
Additional guidance that may be helpful for sellers in the U.S. and other jurisdictions can be found on the U.S. Department of Commerce’s Doing business in Mexico page.
Nonresidents
Most nonresidents have three options for importing goods into Mexico: (i) listing the end customer (where appropriate) as the importer of record, (ii) engaging a third party authorized to import into Mexico, or (iii) incorporating and registering before tax authorities a local Mexican entity to act as the importer. In each case, the party acting as the importer must have an RFC. Because each situation is different, sellers should consult with a customs broker, legal adviser, or both to identify a solution most appropriate to their business.
As noted above, Amazon and its fulfillment centers will not serve as the importer of record for any shipment of FBA inventory.
Customs clearance
A "pedimento de importación" (import declaration) must be filed to obtain customs clearance. A carrier or customs broker often files this on the importer's behalf. The pedimento generally includes information on taxes and governmental fees, such as prescreening fees, customs processing fees, countervailing duties, value-added tax, and import or export duties.
The following documents are required for filing the pedimento:
Commercial invoice: The invoice documents the sale for export to the country of importation. Thus, the invoice is essential to determine the transaction value of the goods. Mexican customs regulations are detailed concerning the information that the invoice must contain. Foreign sellers or shippers must exercise care in preparing invoices.
Required information varies but may include:
Place where the invoice was issued
Date on which the invoice was issued
Invoice number
Seller's name
Seller's full mailing address
Importer's name
Importer's full mailing address (no P.O. box)
Detailed description of the goods (including grade or quality; avoid using codes)
Quantities in weights and measures
Unit prices
Total value of the invoice (and currency of such amount)
Country of origin
Commercial terms (e.g., CIF or FOB)
Seller's tax-identification number
Identification numbers—such as serial, part, and model numbers—of each good or package
We suggest you contact your customs broker or legal adviser to understand what information should be included for your products.
The invoice is accepted in Spanish, English, and French, in accordance with Mexican law and regulations. Invoices in any other language must be translated into Spanish within the same invoice or in a letter attached to it.
Transportation documents: The bill of lading, endorsed by the transport company, is also attached to the customs declaration. These documents normally prove the date on which the goods entered the customs territory.
Certificates, licenses and permits: If any of the goods are subject to import controls, the appropriate certificates, licenses and permits must be included with the documentation.
Depending on the circumstances, certain additional documents may be required. These can include: proof of origin (for example, if preferential duties or countervailing duties apply); document(s) demonstrating guarantee of payment of additional applicable duties (for undervalued goods); nontariff regulations and certificates of safety/standards compliance (if applicable); and serial numbers, part numbers, brand, model numbers, or other information that may be needed to identify the goods. For more information, check with your customs broker or legal adviser.
All shipments entering Mexico should have a tracking number.
Duties and taxes
Merchandise imported into Mexico must be identified with the proper, eight-digit Mexican tariff classification number. This will determine the duty rate and establish any applicable nontariff barriers.
For information on Mexico's tariff schedule see the Sistema Integral de Información de Comercio Exterior website (Spanish language only) or consult with your customs broker, carrier, or legal adviser.
Additional taxes and surcharges may apply, including:
Value-added tax (IVA): Customs authorities collect a value-added tax (VAT) upon entry of the goods into Mexico;
Special tax (IEPS): Applies to imports of certain products (e.g., alcoholic beverages) and can range from 25% to 160%;
Customs processing fee (DTA); and
Prescreening fee (prevalidación): Fee charged by Mexican customs (or sometimes by private companies that customs engages) in connection with validation of the information in pedimentos before submission to customs.
The price quoted to the customer at checkout should include all taxes and duties. The customer should not be obligated to pay any additional duties or taxes at the time of the delivery of the order or at customs clearance.
Remote Fulfillment with FBA (customer as IOR)
If you sell products in Mexico through Remote Fulfillment with FBA, you aren’t required to pay any import duties, because the customer is the IOR. Amazon will fulfill your products and collect from the customer, paying the destination duties, taxes, and customs-clearance fees on the customer’s behalf.
Liquids, gels, powders, capsules, pills, or any other product whose nature, composition, or essence is not verifiable by sight cannot be imported through the Remote Fulfillment.
Amazon will give you an invoice for the marketplace fee once your product is sold. It will include the 16% VAT for this Amazon-provided service.
文章泉源：亚马逊官方网站