完税后交货（DDP）货件进入欧盟的限制

DDP是指发件人负责在将其货物交付到目的地前完成进口清关。发件人承担所有风险和费用，包括运输费，关税和税费以及其它应付的涉及货物出口及进口的费用。

DDP货件要求发件人进行清关。然而，在某些欧盟国家，由发件人进行清关并不合法。同样需要注意的是，欧盟各国海关对于完税后交货进口货件的要求也不尽相同。

因此，请注意以下与DDP货件相关的要点：

荷兰，德国，丹麦和瑞典等国要求IOR必须是在原产地的发件人。

奥地利，捷克共和国，德国，拉脱维亚，波兰和罗马尼亚等国特别要求在DDP贸易术语旁标注目的地城市，如“DDP，柏林”。

奥地利，西班牙，法国，卢森堡，拉脱维亚，马耳他和荷兰等国要求在商业发票上单独体现运费、关税及其它税费。

如果某票DDP货件不符合规定，海关可能不认可该货件为已完税后交货货物的事实。根据海关的决定，其结果可导致不同递送情况的发生。

有关DDP货件详细信息以及由国际商会(ICC)提供的Incoterms ®2010副本，请登陆
http://www.iccwbo.org/incoterms/.

建议您在寄发至欧盟国家的DDP货件时，先核实具体目的地国家当地海关的具体要求。

特定欧盟国家对DDP货件的要求

Country	Shipper is IOR	Indicate Name of Destination next to the DDP incoterm	Indicate Freight Cost on Commercial Invoice	Remarks
Austria		X	X
Belgium				DDP is not in the clearance system. CIF needs to be applied
Bulgaria
Czech Republic		X
Germany	X	X
Denmark	X
Estonia				Broker to be appointed
Spain			X
Finland
France			X
Greece				Only for exceptional cases where recipient accepts IOR status
Hungary				Recipient needs to give POA and act as IOR
Ireland
Italy
Lithuania				DDP not accepted. Recipient or broker needs to pay duties and taxes.
Luxembourg			X
Latvia		X	X
Malta			X
Netherlands	X		X
Poland		X
Romania		X
Sweden	X
Slovak Republic				Recipient needs to give POA and act as IOR
Slovenia				DDP not accepted. Recipient needs to pay duties and taxes
United Kingdom, Switzerland, Norway				If no freight cost is shown on the Commercial Invoice, CIF will be applied.

Notes
* IOR refers to Importer of Record
** CIF refers to Cost of Insurance and Freight
*** POA refers to Power of Attorney

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