{"schema":"buycn.tariff-config/1","review_status":"DRAFT-PLACEHOLDER","review_note":"本文件全部数字为保守占位值，标注「待复核」：上线前需法务/物流商逐条复核，未经复核不得作为任何税务、法律承诺口径对外使用。","disclaimer":"Import duties, taxes and VAT are determined by the destination country's customs authority. The information below is a conservative placeholder for internal reference only and is pending legal/logistics partner review. BUYCN makes no legal or tax commitments.","est_disclaimer_en":"Import duties are estimated at placeholder rates (pending legal/logistics review); actual amounts are determined by destination customs. Some routes may be pay-on-delivery.","est_disclaimer_zh":"预估进口税费按占位费率计算（待法务/物流商复核），实际以目的地海关核定为准，部分线路可能到付。","updated_at":"2026-09-20","regions":[{"country":"United States","country_code":"US","currency":"USD","de_minimis":"0","est_rate_placeholder":0.1,"est_threshold_cny":0,"threshold_note":"De minimis (Section 321) exemption eliminated (Aug 2025); all shipments are dutiable at ad valorem rates","mode":"ad_valorem","est_note":"占位费率 10% 对应 notes 中 base ad valorem placeholder；仅用于购物车到手价预估展示。","notes":["PLACEHOLDER pending legal review: base ad valorem rate placeholder = 10% on country of origin China; actual rate varies by HS code and current executive orders.","Advise customers to budget for duties on every shipment regardless of value.","DDP line availability pending logistics partner confirmation."],"updated_at":"2026-09-20","review":"待复核（法务/物流商）"},{"country":"United Kingdom","country_code":"GB","currency":"GBP","de_minimis":"135","est_rate_placeholder":0.2,"est_threshold_cny":1250,"threshold_note":"Consignments valued at or under GBP 135: VAT (placeholder 20%) is collected at point of sale; above GBP 135: import VAT + duty collected at border","mode":"vat_at_pos_under_135","est_note":"占位费率 20%=英国标准增值税率；£135 起征额按 ≈¥1250 占位折算（无 GBP 汇率源，待复核）。","notes":["PLACEHOLDER pending legal review: VAT rate 20% standard; duty above GBP 135 varies by HS code.","IOSS-equivalent UK VOEC-style collection not enabled; treat as seller-collection-under-135 question until confirmed."],"updated_at":"2026-09-20","review":"待复核（法务/物流商）"},{"country":"European Union","country_code":"EU","currency":"EUR","de_minimis":"0","est_rate_placeholder":0.22,"est_threshold_cny":0,"threshold_note":"EUR 150 customs duty exemption abolished (planned reform); all consignments subject to duty; VAT payable on all imports with IOSS collection for consignments up to EUR 150","mode":"duty_plus_vat_ioos","est_note":"占位费率 22%=成员方增值税 19-25% 区间中值；仅用于到手价预估展示。","notes":["PLACEHOLDER pending legal review: IOSS registration status of BUYCN not confirmed; until then parcels may be collected DDU at the door.","Standard VAT rates vary by member state (placeholder 19-25%)."],"updated_at":"2026-09-20","review":"待复核（法务/物流商）"},{"country":"Canada","country_code":"CA","currency":"CAD","de_minimis":"20","est_rate_placeholder":0.13,"est_threshold_cny":105,"threshold_note":"CAD 20 general de minimis for duty; CAD 40 for duty under CUSMA (courier from US/MX); GST/HST payable on most imports regardless","mode":"low_threshold_duty_plus_tax","est_note":"占位费率 13%=HST 常见档中值（GST 5% 起）；CAD 20 起征额按 ≈¥105 占位折算（无 CAD 汇率源，待复核）。","notes":["PLACEHOLDER pending legal review: GST 5% / HST varies by province; CUSMA courier thresholds (CAD 40 duty / CAD 150 tax) apply only to US/MX origin courier shipments — most China-origin parcels use the CAD 20 rule.","Advise customers that even small parcels may trigger tax."],"updated_at":"2026-09-20","review":"待复核（法务/物流商）"}],"order_deadlines":[{"event":"Christmas","year":2026,"latest_order_date":"2026-11-30","note":"PLACEHOLDER: to arrive before Dec 24 to US/EU lines; subject to carrier cut-off confirmation (待复核)","review":"待复核（运营/物流商）"},{"event":"Eid al-Fitr (estimated)","year":2027,"latest_order_date":"2027-02-10","note":"PLACEHOLDER: Islamic calendar date to be confirmed annually; Middle East lines may see congestion (待复核)","review":"待复核（运营/物流商）"},{"event":"Chinese New Year","year":2027,"latest_order_date":"2027-01-20","note":"PLACEHOLDER: China domestic carriers and factories pause ~2 weeks around CNY; submit consolidation before the cut-off (待复核)","review":"待复核（运营/物流商）"}]}