{"id":28277,"date":"2022-10-18T14:52:05","date_gmt":"2022-10-18T14:52:05","guid":{"rendered":"https:\/\/lisaslaw.co.uk\/%e8%bf%9b%e5%8f%a3%e5%95%86%e5%93%81%e7%94%b3%e6%8a%a5%e6%b5%81%e7%a8%8b%e6%9c%89%e5%93%aa%e4%ba%9b%ef%bc%9f%e8%a2%ab%e6%b5%b7%e5%85%b3%e6%8a%bd%e4%b8%ad%e6%a3%80%e6%9f%a5%e4%ba%86%e6%80%8e%e4%b9%88\/"},"modified":"2025-03-17T09:40:13","modified_gmt":"2025-03-17T09:40:13","slug":"%e8%bf%9b%e5%8f%a3%e5%95%86%e5%93%81%e7%94%b3%e6%8a%a5%e6%b5%81%e7%a8%8b%e6%9c%89%e5%93%aa%e4%ba%9b%ef%bc%9f%e8%a2%ab%e6%b5%b7%e5%85%b3%e6%8a%bd%e4%b8%ad%e6%a3%80%e6%9f%a5%e4%ba%86%e6%80%8e%e4%b9%88","status":"publish","type":"post","link":"https:\/\/lisaslaw.co.uk\/zh-hans\/%e8%bf%9b%e5%8f%a3%e5%95%86%e5%93%81%e7%94%b3%e6%8a%a5%e6%b5%81%e7%a8%8b%e6%9c%89%e5%93%aa%e4%ba%9b%ef%bc%9f%e8%a2%ab%e6%b5%b7%e5%85%b3%e6%8a%bd%e4%b8%ad%e6%a3%80%e6%9f%a5%e4%ba%86%e6%80%8e%e4%b9%88\/","title":{"rendered":"\u8fdb\u53e3\u5546\u54c1\u7533\u62a5\u6d41\u7a0b\u6709\u54ea\u4e9b\uff1f\u88ab\u6d77\u5173\u62bd\u4e2d\u68c0\u67e5\u4e86\u600e\u4e48\u529e"},"content":{"rendered":"<p>\u4e0a\u5468\uff0c\u4e3d\u838e\u548c\u5927\u5bb6\u5206\u4eab\u4e86\u6709\u5173\u5c06\u5546\u54c1\u8fdb\u53e3\u5230\u82f1\u56fd\u7684\u5173\u952e\u6d41\u7a0b\u4ee5\u53ca\u5173\u7a0e\u3001\u589e\u503c\u7a0e\u7684\u8ba1\u7b97\u65b9\u6cd5\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u5929\uff0c\u4e3d\u838e\u7ee7\u7eed\u6765\u548c\u5927\u5bb6\u5206\u4eab\u6709\u5173\u82f1\u56fd\u8fdb\u53e3\u7684\u76f8\u5173\u4e8b\u5b9c\u2014\u2014\u8fdb\u53e3\u7533\u62a5\uff08import 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src=\"https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2021\/02\/\u4e3d\u838e\u5546\u4e1a-scaled.jpg\" alt=\"\" width=\"2560\" height=\"848\" data-id=\"7830\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u5982\u4f55\u8fdb\u884c\u5b8c\u6574\u7684\u8fdb\u53e3\u7533\u62a5\uff1f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4e00\u822c\u6765\u8bf4\uff0c\u5728\u8d27\u7269\u767b\u673a\/\u767b\u8239\/\u88c5\u8f66\u4e4b\u524d\uff0c\u5c31\u9700\u8981\u901a\u8fc7\u82f1\u56fd\u7684CDS\u7cfb\u7edf\uff08Customs Declaration 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procedure code\uff09<\/p>\n<p>\u5546\u54c1\u4ee3\u7801\uff08commodity code\uff09<\/p>\n<p>\u62a5\u5173\u5355\u552f\u4e00\u7684\u6258\u8fd0\u53c2\u8003\u53f7\uff0c\u8fd9\u662f\u5728\u62a5\u5173\u670d\u52a1\u4e2d\u7533\u62a5\u7684\u4e3b\u8981\u53c2\u8003\u7f16\u53f7<\/p>\n<p>\u51fa\u53d1\u5730\u548c\u76ee\u7684\u5730<\/p>\n<p>\u6536\u53d1\u8d27\u4eba<\/p>\n<p>\u8d27\u7269\u7684\u7c7b\u578b\u3001\u6570\u91cf\u548c\u5305\u88c5<\/p>\n<p>\u8fd0\u8f93\u65b9\u5f0f\u548c\u6210\u672c<\/p>\n<p>\u5546\u54c1\u7684\u4f30\u503c\u548c\u6240\u4f7f\u7528\u7684\u8d27\u5e01\u5355\u4f4d<\/p>\n<p>\u8bc1\u4e66\u548c\u6267\u7167<\/p>\n<p>&nbsp;<\/p>\n<p>\u51c6\u5907\u597d\u4e0a\u8ff0\u7684\u6750\u6599\u540e\uff0c\u5c31\u53ef\u4ee5\u901a\u8fc7HMRC\u8ba4\u8bc1\u7684\u6d77\u5173\u7533\u62a5\u7cfb\u7edf\u8fdb\u884c\u7533\u62a5\u4e86\u3002\u5f53\u6d77\u5173\u8fdb\u884c\u8d27\u7269\u6e05\u5173\u65f6\uff0c\u6d77\u5173\u5c06\u4f1a\u53d1\u9001\u4e00\u6761\u670d\u52a1\u77ed\u4fe1\uff0c\u5982\u679c\u6ca1\u6709\u4ec0\u4e48\u989d\u5916\u7684\u68c0\u67e5\uff0c\u90a3\u4e48\u8fd9\u5c31\u610f\u5473\u7740\u62a5\u5173\u6d41\u7a0b\u8fdb\u5165\u5c3e\u58f0\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u968f\u540e\uff0c\u5f53\u7533\u62a5\u987a\u5229\u88ab\u63a5\u53d7\u540e\uff0c\u6d77\u5173\u4f1a\u544a\u77e5\u6240\u9700\u8981\u7684\u5173\u7a0e\uff0c\u5173\u7a0e\u9700\u8981\u5728\u653e\u884c\u8d27\u7269\u524d\u652f\u4ed8\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0d\u8fc7\uff0c\u5982\u679c\u662f\u9012\u5ef6\u8d26\u6237\uff08Duty deferment account\uff09\uff0c\u90a3\u4e48\u662f\u53ef\u4ee5\u5c06\u5173\u7a0e\u548c\u8fdb\u53e3\u589e\u503c\u7a0e\u5ef6\u8fdf\u7f34\u7eb3\uff0c\u5728\u4e0b\u4e2a\u6708\u7684\u7b2c15\u5929\u4ece\u8d26\u6237\u4e2d\u6263\u9664\uff0c\u8fd9\u79cd\u9012\u5ef6\u8d26\u6237\u8f83\u9002\u5408\u8fdb\u51fa\u53e3\u8d38\u6613\u5546\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f46\u662f\u5bf9\u4e8e\u8fdb\u53e3\u6d88\u8d39\u7a0e\u6765\u8bf4\uff0c\u53ef\u4ee5\u5728\u4e0b\u4e2a\u6708\u7684\u7b2c29\u5929\uff08\u6216\u975e\u95f0\u5e74\u76842\u670828\u65e5\uff09\u652f\u4ed8\uff0c\u5982\u679c\u5f53\u5929\u662f\u975e\u5de5\u4f5c\u65e5\uff0c\u5219\u9700\u8981\u5728\u4e4b\u524d\u7684\u5de5\u4f5c\u65e5\u8fdb\u884c\u652f\u4ed8\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u9664\u6b64\u4e4b\u5916\uff0c\u8fd8\u6709\u53e6\u4e00\u79cd\u9012\u5ef6\u8d26\u6237\uff08Postponed VAT accounting\uff09\uff0c\u7b80\u79f0\u4e3aPVA\uff0c\u8fd9\u79cd\u9012\u5ef6\u8d26\u6237\u53ea\u80fd\u591f\u9012\u5ef6\u8fdb\u53e3\u589e\u503c\u7a0e\uff08import VAT\uff09\uff0c\u5173\u7a0e\u548c\u5176\u4ed6\u8d39\u7528\u8fd8\u662f\u9700\u8981\u5728\u8fdb\u53e3\u65f6\u7f34\u7eb3\uff0c\u6bd4\u8f83\u9002\u5408\u8de8\u5883\u7535\u5546\u7684\u5356\u5bb6\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5f53\u5b8c\u6210\u6240\u6709\u5173\u7a0e\u7684\u652f\u4ed8\u540e\uff0c\u60a8\u7684\u5546\u54c1\u53ef\u4ee5\u8bf4\u662f\u987a\u5229\u5730\u8fdb\u53e3\u81f3\u82f1\u56fd\u4e86\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-7272\" src=\"https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Copy-of-Yellow-Color-Block-Brand-_-Business-Birthday-Promo-Facebook-Cover-2.png\" alt=\"\" width=\"2050\" height=\"780\" data-id=\"7272\" srcset=\"https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Copy-of-Yellow-Color-Block-Brand-_-Business-Birthday-Promo-Facebook-Cover-2.png 2050w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Copy-of-Yellow-Color-Block-Brand-_-Business-Birthday-Promo-Facebook-Cover-2-300x114.png 300w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Copy-of-Yellow-Color-Block-Brand-_-Business-Birthday-Promo-Facebook-Cover-2-1024x390.png 1024w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Copy-of-Yellow-Color-Block-Brand-_-Business-Birthday-Promo-Facebook-Cover-2-768x292.png 768w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Copy-of-Yellow-Color-Block-Brand-_-Business-Birthday-Promo-Facebook-Cover-2-1536x584.png 1536w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Copy-of-Yellow-Color-Block-Brand-_-Business-Birthday-Promo-Facebook-Cover-2-2048x779.png 2048w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Copy-of-Yellow-Color-Block-Brand-_-Business-Birthday-Promo-Facebook-Cover-2-1320x502.png 1320w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Copy-of-Yellow-Color-Block-Brand-_-Business-Birthday-Promo-Facebook-Cover-2-600x228.png 600w\" sizes=\"(max-width: 2050px) 100vw, 2050px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u5982\u4f55\u4fee\u6539\u548c\u53d6\u6d88\u6d77\u5173\u7533\u62a5\uff1f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u5728\u6b63\u5e38\u7684\u6d77\u5173\u7533\u62a5\u4e4b\u540e\uff0c\u96be\u514d\u4f1a\u51fa\u73b0\u5dee\u9519\uff0c\u6216\u662f\u8fd0\u8f93\u7684\u8d27\u7269\u51fa\u73b0\u4e86\u95ee\u9898\u3002\u56e0\u6b64\uff0c\u6709\u53ef\u80fd\u51fa\u73b0\u9700\u8981\u4fee\u6539\u751a\u81f3\u53d6\u6d88\u6d77\u5173\u7533\u62a5\u7684\u60c5\u51b5\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e00\u822c\u6765\u8bf4\uff0c\u662f\u53ef\u4ee5\u5728\u6536\u5230\u82f1\u56fd\u6d77\u5173\u7a0e\u52a1\u603b\u7f72HMRC\u7684\u6700\u7ec8\u7a0e\u52a1\u8ba1\u7b97\u6d88\u606f\u4e4b\u524d\uff0c\u901a\u8fc7\u7533\u62a5\u8f6f\u4ef6\u670d\u52a1\u5bf9\u8fdb\u53e3\u7684\u7533\u62a5\u8fdb\u884c\u4fee\u6539\u7684\uff0c\u4e0d\u8fc7\u4e5f\u6709\u4ee5\u4e0b\u7279\u4f8b\uff1a<\/p>\n<p>&nbsp;<\/p>\n<p>\u6b63\u5728\u7533\u8bf7\u914d\u989d\uff0c\u8fd9\u610f\u5473\u7740\u5728\u505c\u7559\u65f6\u95f4\u7ed3\u675f\u65f6\u7684\u7a0e\u91d1\u8ba1\u7b97\u662f\u4e34\u65f6\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8d26\u6237\u4e2d\u6ca1\u6709\u8db3\u591f\u7684\u4f59\u989d\u6765\u652f\u4ed8\u7a0e\u91d1\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u5df2\u7ecf\u65e0\u6cd5\u4fee\u6539\u7533\u62a5\u7533\u660e\uff0c\u5219\u53ef\u4ee5\u53d6\u6d88\u7533\u62a5\uff0c\u8fd9\u88ab\u79f0\u4e3a\u201c\u4f5c\u5e9f\u58f0\u660e\u201d\uff08invalidation\uff09\u3002\u800c\u540e\uff0c\u53ef\u4ee5\u91cd\u65b0\u63d0\u4ea4\u58f0\u660e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8fd9\u4e9b\u64cd\u4f5c\u4e00\u822c\u90fd\u53ef\u4ee5\u901a\u8fc7HMRC\u6307\u5b9a\u7684\u8f6f\u4ef6\u7cfb\u7edf\u6765\u8fdb\u884c\u64cd\u4f5c\uff0c\u4e5f\u53ef\u4ee5\u5728\u4e0a\u9762\u968f\u65f6\u67e5\u770b\u76f8\u5173\u7684\u6d88\u606f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u5982\u679c\u4e00\u65e6\u5b8c\u6210\u6e05\u5173\uff0c\u5c31\u65e0\u6cd5\u4f7f\u7528\u62a5\u5173\u670d\u52a1\u6765\u4fee\u6539\u7533\u62a5\u5355\u4e86\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u5728\u82f1\u56fd\uff0c\u54ea\u4e9b\u5165\u5173\u5730\u70b9\u9700\u8981\u63d0\u524d\u8fdb\u53e3\u7533\u62a5\uff1f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u8d27\u7269\u662f\u4ece\u7279\u5b9a\u7684\u5165\u5883\u5173\u53e3\u8fdb\u5165\u82f1\u56fd\uff0c\u5219\u9700\u8981\u5728\u8d27\u7269\u51fa\u53d1\u4e4b\u524d\u5c31\u8981\u63d0\u4ea4\u8fdb\u53e3\u7533\u62a5\u4e86\uff0c\u800c\u8fd9\u4e9b\u5165\u5883\u5173\u53e3\u5f80\u5f80\u662f\u82f1\u56fd\u7684\u7801\u5934\u6216\u82f1\u5409\u5229\u6d77\u5ce1\u96a7\u9053\u7684\u5165\u5173\u53e3\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee5\u4e0b\u662f\u9700\u8981\u9884\u5148\u63d0\u4ea4\u8fdb\u53e3\u7533\u62a5\u7684\u5173\u53e3\u540d\u5355\uff1a<\/p>\n<p>Cairnryan \u51ef\u6069\u83b1\u6069\uff08\u9700\u8981\u8fdb\u53e3\u65f6\u7533\u62a5\uff09<\/p>\n<p>Cheriton Channel Tunnel Terminal, Folkestone \u798f\u514b\u65af\u901a\u5207\u91cc\u987f\u6d77\u5ce1\u96a7\u9053\u7801\u5934<\/p>\n<p>Dover\uff0cEastern Dock \u591a\u4f5b\u4e1c\u90e8\u7801\u5934\uff08\u4e0d\u5305\u62ec\u591a\u4f5b\u8d27\u8fd0\u7801\u5934\u548c\u4e1c\u81c2\uff09<\/p>\n<p>Fishguard \u83f2\u4ec0\u52a0\u5fb7<\/p>\n<p>Heysham \u6d77\u820d\u59c6\uff08\u4ec5\u96501\u53f7\u30012\u53f7\u548c3\u53f7\u6cca\u4f4d\uff09<\/p>\n<p>Holyhead \u970d\u5229\u9ed1\u5fb7<\/p>\n<p>Liverpool \u5229\u7269\u6d66\uff08\u5317\u5e03\u7f57\u514b\u73ed\u514b\u548c\u4e1c\u5170\u987f\u6cca\u4f4d\u3001\u683c\u83b1\u65af\u987f\u6cca\u4f4d\u548c\u4f2f\u80af\u9ed1\u5fb7\u5341\u4e8c\u7801\u5934\uff09<\/p>\n<p>Loch Ryan \u745e\u5b89\u6e56\uff08\u5f53\u9700\u8981\u8fdb\u53e3\u65f6\u7533\u62a5\uff09<\/p>\n<p>Newhaven Ferry Terminal \u7ebd\u9ed1\u6587\u6e21\u8f6e\u7801\u5934<\/p>\n<p>Pembroke Dock Ferry Terminal \u5f6d\u5e03\u7f57\u514b\u7801\u5934\u6e21\u8f6e\u7801\u5934<\/p>\n<p>Sheerness \u8c22\u5c14\u5185\u65af\uff08\u4ec5\u96501\u53f7\u548c10\u53f7\u6cca\u4f4d\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u8d27\u7269\u662f\u5728\u4e0a\u8ff0\u5173\u53e3\u8fdb\u5165\u82f1\u56fd\uff0c\u90a3\u4e48\u9700\u8981\u63d0\u524d\u9884\u77e5\u8d27\u7269\u7684\u5165\u5173\u5730\uff0c\u786e\u8ba4\u548c\u4e0a\u8ff0\u7801\u5934\u6709\u5173\u540e\uff0c\u5728\u8d27\u7269\u51fa\u53d1\u524d\u5c31\u9700\u8981\u5c06\u7533\u62a5\u63d0\u4ea4\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u8d27\u7269\u662f\u7ecf\u7531\u4e2d\u6b27\u94c1\u8def\u8fdb\u5165\u6b27\u6d32\uff0c\u518d\u7531\u6b27\u6d32\u56fd\u5bb6\u4ece\u82f1\u5409\u5229\u6d77\u5ce1\u8fdb\u5165\u82f1\u56fd\uff0c\u6216\u662f\u4ece\u5176\u4ed6\u82f1\u56fd\u6df1\u6c34\u6e2f\u53e3\u5165\u5883\u82f1\u56fd\uff0c\u90a3\u4e48\u9700\u8981\u5728\u8d27\u54c1\u51fa\u53d1\u65f6\u7533\u62a5\uff0c\u4ee5\u514d\u5f71\u54cd\u540e\u7eed\u7684\u6e05\u5173\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-7109\" src=\"https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Lisaslaw003-Banner.png\" alt=\"\" width=\"2050\" height=\"780\" data-id=\"7109\" srcset=\"https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Lisaslaw003-Banner.png 2050w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Lisaslaw003-Banner-300x114.png 300w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Lisaslaw003-Banner-1024x390.png 1024w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Lisaslaw003-Banner-768x292.png 768w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Lisaslaw003-Banner-1536x584.png 1536w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Lisaslaw003-Banner-2048x779.png 2048w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Lisaslaw003-Banner-1320x502.png 1320w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Lisaslaw003-Banner-600x228.png 600w\" sizes=\"(max-width: 2050px) 100vw, 2050px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u4ec0\u4e48\u662f\u5185\u9646\u9884\u6e05\u5173\u68c0\u67e5\uff1f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u5bf9\u4e8e\u90e8\u5206\u4f01\u4e1a\u6216\u8fdb\u53e3\u8d38\u6613\u5546\uff0c\u82f1\u56fd\u6d77\u5173\u7a0e\u52a1\u603b\u7f72HMRC\u6709\u53ef\u80fd\u4f1a\u5730\u5bf9\u8fdb\u53e3\u8d27\u7269\u8fdb\u884c\u5185\u9646\u9884\u6e05\u5173\u68c0\u67e5\uff08inland pre-clearance 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