多国收紧小额包裹免税政策，跨境电商合规转型阵痛如何应对？

Core Viewpoint - A global wave of tax policy adjustments targeting cross-border small parcels is emerging, significantly impacting the cross-border e-commerce industry that relies on "small tax-free" benefits, forcing companies to accelerate compliance transformation and strategic restructuring [2][3][4]. Group 1: EU Policy Changes - The European Council announced an urgent measure to eliminate tax exemptions for small parcels entering the EU, moving the implementation date from 2028 to early 2026. All packages valued under 150 euros will now incur customs duties, a 2 euro clearance inspection fee, and VAT [3]. - In 2024, China is projected to be the largest source of imports for the EU, accounting for 21.3% of total imports from outside the EU, with 91% of e-commerce parcels valued under 150 euros coming from China [3]. Group 2: Global Policy Trends - The tightening of tax policies is not isolated to the EU; the U.S. ended its tax exemption for parcels valued under 800 dollars in August 2025, while Germany will impose a 23% VAT on all Chinese cross-border e-commerce parcels starting November 24, eliminating the previous 22 euro exemption [4]. - Other countries, including the UK, Romania, Mexico, and Chile, are also adjusting their tax policies, either removing tax exemptions or increasing duty rates [4]. Group 3: Industry Response Strategies - In response to global policy tightening, the cross-border e-commerce industry is shifting from "low-price direct shipping" to "localized operations" as a mainstream choice. Small and medium sellers are collaborating with third-party overseas warehouses, while larger companies are establishing their own warehouses in logistics hubs like Germany and Poland to enhance efficiency and reduce reliance on tax exemptions [4][5]. - Companies are transitioning from "price competition" to "brand competition" by reducing low-priced small item exports and increasing the proportion of high-value products, thereby distributing tax costs and enhancing brand differentiation [4][5]. Group 4: Market Diversification and Compliance - Cross-border sellers are actively exploring emerging markets in Southeast Asia, Latin America, and the Middle East to establish diversified revenue sources and mitigate risks from policy changes in single markets [5]. - Compliance has become a survival imperative, with companies focusing on understanding tax laws and customs regulations in target markets, ensuring timely VAT registration and other compliance measures, shifting from short-term profit strategies to long-term sustainable operations [5].