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DDP和IOSS是中国卖家直邮欧洲必须掌握的核心概念。IOSS在2026年已强制化——未注册包裹海关扣押率高达25%。注册IOSS后消费者下单时预收VAT，包裹附带电子数据海关秒放。DDP意味着卖家承担全部运输+关税+VAT。DDP最大的风险是清关文件不全导致扣货——确保用自己的EORI+VAT清关而非货代的。
来源：EU Customs & Taxation官方文档 | 2026年6月
