某早，据狼友的反馈，荷兰海关开始出现大面积扣货，范围包括空港和铁路线路，目前我还没有收到关于海运的消息，如果有狼友知情，请给老狼爆料。感谢！
大家一定很关心是谁家的货物被扣吧，其实这个不总要，重要的是为什幺被扣。
其实，这也是我跟很多人提起的高阶双清包税。原理是利用英国的VAT号码，在荷兰清关，采用Vat Deferral On Import的方式入关，（入关VAT缓交，按照客户的最终销售额一次性完税）据我所知，荷兰很多清关行都有这个业务，而且处理也很熟练。很多TOP10的电商公司特别喜欢这种方式。在各国没有拿到eBay或者Amazon的后台销售数据的时代，这种方法可谓来无影去无踪。
那幺这种方式对于清关行有哪些责任呢？具体见下图。
看过就知道了，其实这种清关方式，清关行是有责任的。
其实，一直以来就有荷兰的清关行帮助中国电商卖家进行这种保税模式的清关而最终被罚破产的，（注意，是保税，而不是包税）不过大家还在乐此不彼的进行，甚至很多洋面孔的荷兰人回国各种吹说他们可以做到避税清关（物流价格奇高）妄图以这种方式忽悠一群爱贪便宜的中国电商卖家。
那幺这次荷兰海关扣货的理由是什幺？
EU plans VAT liability on marketplaces for Sellers’ non-EU imports Tue 6th Jun 2017. The EU’s Committee on Economic and Monetary Affairs (ECOFIN) has proposed to make online marketplaces liable for VAT remittances on goods imported from outside the EU and sold on their portals. ECOFIN is a monthly forum for the finance ministers of the each of the EU28 member states, and has a final say over key EU VAT issues. The obligation would apply to online Sellers with a turnover above €1million per annum and the goods are worth more than €150. The UK last year imposed potential limited liability measures on the marketplaces for non-EU VAT-fraudulent merchants which they allowed to continue to sell despite HMRC warnings. HMRC has estimated that fraud by Chinese Sellers on marketplaces may be costing the UK up to £1.5billion per annum. ECOFIN included the requirement in a series of amendments to the European Commission’s VAT Action Plan. The move may be aimed at tackling the problem of Chinese Sellers committing VAT fraud, but any measure must be applied in equal measure to EU businesses too. The VAT Action Plan proposes a range of VAT reforms and anti-VAT fraud measures to be phased in over the next five years. Other changes included in the ECOFIN amendments include reducing the admin burden around the proposed One-Stop-Shop for B2C goods sales.
老狼分析原因：这不是英国要脱欧了吗？欧盟不再睁一眼闭一眼的允许这种现象出现，因为电商很多使用这种方式入关之后，销售端VAT也不交，这显然是暴力抗法的所谓“避税方案”。Normally VAT needs to be paid in UK or destined countries, Customs is afraid that final VAT won’t be paid in said countries or UK.
Anyway，荷兰已经被中国人玩坏了。
Michael老狼的提醒：目前eBay和Amazon的平台销售数据已经被税局监控，使用保税入欧盟的方式会对现金流有非常重要的好处，但是不代表这种方式可以逃（避）税，因为一旦销售额在平台上形成，就只能按照销售额来交税。这一点很多卖家还是没有意识到。
