{"id":3795,"date":"2026-08-16T23:46:06","date_gmt":"2026-08-16T15:46:06","guid":{"rendered":"https:\/\/www.taichungbro.com\/2026\/08\/16\/tariff-cost-pass-through\/"},"modified":"2026-08-16T23:46:06","modified_gmt":"2026-08-16T15:46:06","slug":"tariff-cost-pass-through","status":"publish","type":"post","link":"https:\/\/www.taichungbro.com\/en\/2026\/08\/16\/tariff-cost-pass-through\/","title":{"rendered":"\u95dc\u7a05\u5230\u5e95\u8ab0\u4ed8\uff1f\u5f9e HS Code\u3001\u5b8c\u7a05\u50f9\u683c\u5230\u5546\u54c1\u552e\u50f9\u7684\u6210\u672c\u50b3\u5c0e"},"content":{"rendered":"<p>\u770b\u5230\u67d0\u570b\u5ba3\u5e03\u52a0\u5fb5 10% \u95dc\u7a05\uff0c\u65b0\u805e\u5e38\u76f4\u63a5\u554f\uff1a\u300c\u6700\u5f8c\u662f\u4e0d\u662f\u6d88\u8cbb\u8005\u8cb7\u55ae\uff1f\u300d\u7b54\u6848\u8981\u5206\u6210\u5169\u5c64\u3002<strong>\u6cd5\u5f8b\u4e0a\uff0c\u95dc\u7a05\u7531\u9032\u53e3\u6642\u7684\u7d0d\u7a05\u7fa9\u52d9\u4eba\u5411\u6d77\u95dc\u7e73\u7d0d\uff1b\u7d93\u6fdf\u4e0a\uff0c\u9019\u7b46\u6210\u672c\u53ef\u80fd\u7531\u570b\u5916\u4f9b\u61c9\u5546\u3001\u9032\u53e3\u5546\u3001\u54c1\u724c\u3001\u901a\u8def\u8207\u6d88\u8cbb\u8005\u5171\u540c\u627f\u64d4\u3002<\/strong>\u5169\u8005\u4e0d\u662f\u540c\u4e00\u4ef6\u4e8b\u3002<\/p>\n<p>\u800c\u4e14\u95dc\u7a05\u4e5f\u4e0d\u662f\u62ff\u6d77\u5916\u6a19\u50f9\u76f4\u63a5\u4e58\u4e0a\u4e00\u500b\u767e\u5206\u6bd4\u3002\u8981\u5148\u5224\u5b9a\u8ca8\u7269\u7684 HS Code\u3001\u539f\u7522\u5730\u8207\u9069\u7528\u7a05\u7387\uff0c\u518d\u4f9d\u5b8c\u7a05\u50f9\u683c\u8a08\u7b97\u9032\u53e3\u7a05\uff0c\u63a5\u8457\u9084\u53ef\u80fd\u6709\u71df\u696d\u7a05\u3001\u8ca8\u7269\u7a05\u3001\u63a8\u5ee3\u8cbf\u6613\u670d\u52d9\u8cbb\u3001\u5831\u95dc\u3001\u5009\u5132\u3001\u7269\u6d41\u8207\u5408\u898f\u6210\u672c\u3002\u672c\u6587\u7528\u53f0\u7063\u4e00\u822c\u9032\u53e3\u60c5\u5883\u9010\u5c64\u62c6\u89e3\uff0c\u4e0d\u9810\u6e2c\u55ae\u4e00\u570b\u5bb6\u6216\u5546\u54c1\u7684\u672a\u4f86\u7a05\u7387\u3002<\/p>\n<nav class=\"article-toc\" aria-labelledby=\"article-toc-heading\" style=\"margin-block: 1.5em;\">\n<h2 id=\"article-toc-heading\">\u6587\u7ae0\u76ee\u9304<\/h2>\n<ol>\n<li><a href=\"#legal-payer-economic-burden\" style=\"color: #00c8d7; text-decoration: underline;\">\u6cd5\u5f8b\u4e0a\u7684\u7e73\u7a05\u4eba\uff0c\u672a\u5fc5\u662f\u6700\u5f8c\u627f\u64d4\u8005<\/a><\/li>\n<li><a href=\"#hs-code\" style=\"color: #00c8d7; text-decoration: underline;\">HS Code \u70ba\u4ec0\u9ebc\u6703\u6539\u8b8a\u7a05\u7387\uff1f<\/a><\/li>\n<li><a href=\"#origin-and-rate\" style=\"color: #00c8d7; text-decoration: underline;\">\u539f\u7522\u5730\u4e0d\u662f\u770b\u5f9e\u54ea\u88e1\u5bc4\u51fa<\/a><\/li>\n<li><a href=\"#customs-value\" style=\"color: #00c8d7; text-decoration: underline;\">\u5b8c\u7a05\u50f9\u683c\u70ba\u4ec0\u9ebc\u4e0d\u53ea\u5305\u542b\u8ca8\u50f9\uff1f<\/a><\/li>\n<li><a href=\"#calculation-example\" style=\"color: #00c8d7; text-decoration: underline;\">\u4e00\u6279 10 \u842c\u5143\u5546\u54c1\u8981\u7e73\u591a\u5c11\u9032\u53e3\u7a05\u8cbb\uff1f<\/a><\/li>\n<li><a href=\"#pass-through-chain\" style=\"color: #00c8d7; text-decoration: underline;\">\u95dc\u7a05\u5982\u4f55\u4e00\u8def\u50b3\u5230\u5546\u54c1\u552e\u50f9\uff1f<\/a><\/li>\n<li><a href=\"#why-not-equal-price-rise\" style=\"color: #00c8d7; text-decoration: underline;\">\u95dc\u7a05\u589e\u52a0 10%\uff0c\u552e\u50f9\u70ba\u4ec0\u9ebc\u4e0d\u4e00\u5b9a\u6f32 10%\uff1f<\/a><\/li>\n<li><a href=\"#business-checklist\" style=\"color: #00c8d7; text-decoration: underline;\">\u9032\u53e3\u8207\u63a1\u8cfc\u6c7a\u7b56\u5148\u67e5\u54ea\u4e9b\u8cc7\u6599\uff1f<\/a><\/li>\n<li><a href=\"#tariff-is-one-layer\" style=\"color: #00c8d7; text-decoration: underline;\">\u95dc\u7a05\u53ea\u662f\u552e\u50f9\u7cfb\u7d71\u4e2d\u7684\u4e00\u5c64<\/a><\/li>\n<\/ol>\n<\/nav>\n<h2 id=\"legal-payer-economic-burden\">\u6cd5\u5f8b\u4e0a\u7684\u7e73\u7a05\u4eba\uff0c\u672a\u5fc5\u662f\u6700\u5f8c\u627f\u64d4\u8005<\/h2>\n<p>\u4f9d\u53f0\u7063<a href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawAll.aspx?pcode=G0350001\" style=\"color: #00c8d7; text-decoration: underline;\" target=\"_blank\" rel=\"noopener\">\u300a\u95dc\u7a05\u6cd5\u300b\u7b2c 6 \u689d<\/a>\uff0c\u95dc\u7a05\u7d0d\u7a05\u7fa9\u52d9\u4eba\u70ba\u6536\u8ca8\u4eba\u3001\u63d0\u8ca8\u55ae\u6216\u8ca8\u7269\u6301\u6709\u4eba\u3002\u4e00\u822c\u5546\u696d\u9032\u53e3\u901a\u5e38\u7531\u9032\u53e3\u5546\u6216\u5176\u59d4\u4efb\u5831\u95dc\u696d\u8005\u8fa6\u7406\u7533\u5831\uff0c\u4f46\u5831\u95dc\u696d\u8005\u4ee3\u8fa6\u4e0d\u7b49\u65bc\u7d93\u6fdf\u6210\u672c\u7531\u5831\u95dc\u696d\u8005\u5438\u6536\u3002<\/p>\n<p>\u9032\u53e3\u5546\u7e73\u5b8c\u7a05\u5f8c\uff0c\u6709\u5e7e\u7a2e\u53ef\u80fd\uff1a\u8981\u6c42\u570b\u5916\u4f9b\u61c9\u5546\u964d\u50f9\u3001\u81ea\u5df1\u58d3\u7e2e\u6bdb\u5229\u3001\u5411\u901a\u8def\u8abf\u9ad8\u6279\u767c\u50f9\u3001\u6e1b\u5c11\u4fc3\u92b7\uff0c\u6216\u628a\u90e8\u5206\u6210\u672c\u53cd\u6620\u5230\u96f6\u552e\u50f9\u3002\u54ea\u4e00\u65b9\u627f\u64d4\u8f03\u591a\uff0c\u53d6\u6c7a\u65bc\u5408\u7d04\u3001\u4f9b\u9700\u5f48\u6027\u3001\u66ff\u4ee3\u54c1\u3001\u532f\u7387\u3001\u5eab\u5b58\u8207\u5e02\u5834\u7af6\u722d\u3002<\/p>\n<p>\u4e00\u9805\u91dd\u5c0d 2018 \u5e74\u7f8e\u570b\u95dc\u7a05\u7684<a href=\"https:\/\/www.nber.org\/papers\/w25672\" style=\"color: #00c8d7; text-decoration: underline;\" target=\"_blank\" rel=\"noopener\">NBER \u5be6\u8b49\u7814\u7a76<\/a>\u767c\u73fe\uff0c\u8a72\u7814\u7a76\u671f\u9593\u7684\u95dc\u7a05\u5927\u5e45\u50b3\u5165\u9032\u53e3\u5546\u54c1\u7684\u570b\u5167\u50f9\u683c\u3002\u4e0d\u904e\u9019\u662f\u7279\u5b9a\u570b\u5bb6\u3001\u6642\u671f\u8207\u653f\u7b56\u7684\u7d50\u679c\uff0c\u4e0d\u80fd\u76f4\u63a5\u5957\u6210\u300c\u4efb\u4f55\u95dc\u7a05\u6c38\u9060\u7531\u6d88\u8cbb\u8005\u5168\u984d\u627f\u64d4\u300d\u3002\u66f4\u7a69\u5065\u7684\u5224\u65b7\u662f\uff1a\u6cd5\u5b9a\u7d0d\u7a05\u4eba\u78ba\u5b9a\uff0c\u6700\u7d42\u7d93\u6fdf\u8ca0\u64d4\u5247\u8981\u770b\u5e02\u5834\u5982\u4f55\u8abf\u6574\u3002<\/p>\n<h2 id=\"hs-code\">HS Code \u70ba\u4ec0\u9ebc\u6703\u6539\u8b8a\u7a05\u7387\uff1f<\/h2>\n<p>HS Code \u662f Harmonized System Code \u7684\u901a\u7a31\uff0c\u7531\u4e16\u754c\u95dc\u52d9\u7d44\u7e54\uff08World Customs Organization\uff0cWCO\uff09\u5efa\u7acb\u3002<a href=\"https:\/\/www.wcoomd.org\/en\/topics\/nomenclature\/overview\/what-is-the-harmonized-system.aspx\" style=\"color: #00c8d7; text-decoration: underline;\" target=\"_blank\" rel=\"noopener\">WCO \u5c0d HS \u7684\u5b98\u65b9\u8aaa\u660e<\/a>\u6307\u51fa\uff0c\u570b\u969b\u901a\u7528\u67b6\u69cb\u4ee5 6 \u4f4d\u78bc\u5206\u985e\u5546\u54c1\uff0c\u5404\u570b\u518d\u4f9d\u672c\u570b\u7a05\u5247\u5ef6\u4f38\uff0c\u7528\u4f86\u6c7a\u5b9a\u95dc\u7a05\u3001\u7d71\u8a08\u8207\u8f38\u5165\u7ba1\u5236\u3002<\/p>\n<p>\u540c\u6a23\u88ab\u65e5\u5e38\u8a9e\u8a00\u7a31\u70ba\u300c\u6a5f\u5668\u96f6\u4ef6\u300d\u7684\u5546\u54c1\uff0c\u82e5\u6750\u8cea\u3001\u7528\u9014\u3001\u529f\u80fd\u3001\u7d44\u88dd\u7a0b\u5ea6\u4e0d\u540c\uff0c\u53ef\u80fd\u6b78\u5165\u4e0d\u540c\u7a05\u5247\u865f\u5225\u3002\u5b8c\u6574\u8a2d\u5099\u3001\u66ff\u63db\u6a21\u7d44\u3001\u55ae\u4e00\u96fb\u5b50\u5143\u4ef6\u8207\u5c08\u7528\u914d\u4ef6\uff0c\u4e5f\u4e0d\u4e00\u5b9a\u4f7f\u7528\u540c\u4e00\u7a05\u7387\u3002\u56e0\u6b64\uff0c\u4e0d\u80fd\u53ea\u62ff\u5546\u54c1\u540d\u7a31\u5728\u7db2\u8def\u641c\u5c0b\u5f8c\u9078\u6700\u63a5\u8fd1\u7684\u865f\u78bc\u3002<\/p>\n<p>\u8ca1\u653f\u90e8\u95dc\u52d9\u7f72\u7684<a href=\"https:\/\/web.customs.gov.tw\/singlehtml\/1207?cntId=cus1_93361_1207\" style=\"color: #00c8d7; text-decoration: underline;\" target=\"_blank\" rel=\"noopener\">\u7a05\u5247\u7a05\u7387\u67e5\u8a62\u8aaa\u660e<\/a>\u5efa\u8b70\u900f\u904e\u95dc\u6e2f\u8cbf\u55ae\u4e00\u7a97\u53e3\u67e5\u8a62\u7a05\u5247\u865f\u5225\u3001\u7a05\u7387\u8207\u8f38\u51fa\u5165\u898f\u5b9a\uff1b\u5c0d\u5206\u985e\u6709\u7591\u7fa9\u6642\uff0c\u53ef\u5728\u9032\u53e3\u524d\u7533\u8acb\u7a05\u5247\u9810\u5148\u5be9\u6838\u3002\u5206\u985e\u932f\u8aa4\u4e0d\u53ea\u53ef\u80fd\u88dc\u7a05\uff0c\u4e5f\u53ef\u80fd\u5f71\u97ff\u8a31\u53ef\u3001\u6aa2\u9a57\u8207\u4ea4\u671f\u3002<\/p>\n<h2 id=\"origin-and-rate\">\u539f\u7522\u5730\u4e0d\u662f\u770b\u5f9e\u54ea\u88e1\u5bc4\u51fa<\/h2>\n<p>\u7a05\u7387\u9664\u4e86\u770b HS Code\uff0c\u4e5f\u53ef\u80fd\u53d7\u539f\u7522\u5730\u8207\u8cbf\u6613\u5354\u5b9a\u5f71\u97ff\u3002\u8ca8\u7269\u5f9e\u65b0\u52a0\u5761\u5009\u5eab\u5bc4\u51fa\uff0c\u4e0d\u4ee3\u8868\u539f\u7522\u5730\u5c31\u662f\u65b0\u52a0\u5761\uff1b\u7522\u54c1\u5728\u54ea\u88e1\u53d6\u5f97\u539f\u6599\u3001\u5b8c\u6210\u88fd\u9020\u6216\u767c\u751f\u5be6\u8cea\u8f49\u578b\uff0c\u624d\u662f\u539f\u7522\u5730\u5224\u5b9a\u7684\u6838\u5fc3\u3002<\/p>\n<p>\u82e5\u8981\u4f7f\u7528\u512a\u60e0\u7a05\u7387\uff0c\u901a\u5e38\u9084\u8981\u7b26\u5408\u7279\u5b9a\u539f\u7522\u5730\u898f\u5247\u4e26\u63d0\u51fa\u5408\u683c\u8b49\u660e\u3002\u55ae\u7d14\u8f49\u904b\u3001\u63db\u7bb1\u6216\u8cbc\u6a19\uff0c\u901a\u5e38\u4e0d\u80fd\u81ea\u52d5\u53d6\u5f97\u512a\u60e0\u539f\u7522\u8cc7\u683c\u3002\u53e6\u4e00\u65b9\u9762\uff0c\u76f8\u540c HS Code \u4e5f\u53ef\u80fd\u56e0\u8f38\u51fa\u570b\u3001\u512a\u60e0\u5354\u5b9a\u3001\u914d\u984d\u6216\u7279\u5225\u95dc\u7a05\u63aa\u65bd\u800c\u9069\u7528\u4e0d\u540c\u7a05\u7387\u3002<\/p>\n<p>\u6240\u4ee5\u63a1\u8cfc\u8a62\u50f9\u6642\u81f3\u5c11\u8981\u540c\u6642\u53d6\u5f97\uff1a\u7522\u54c1\u5b8c\u6574\u898f\u683c\u3001\u88fd\u9020\u5730\u3001\u4f9b\u61c9\u93c8\u52a0\u5de5\u8cc7\u8a0a\u3001\u53ef\u80fd\u7684\u539f\u7522\u5730\u8b49\u660e\u8207\u4ea4\u6613\u689d\u4ef6\u3002\u53ea\u554f\u300c\u5f9e\u54ea\u500b\u6e2f\u53e3\u51fa\u8ca8\u300d\uff0c\u4e0d\u8db3\u4ee5\u5b8c\u6210\u7a05\u7387\u5224\u65b7\u3002<\/p>\n<h2 id=\"customs-value\">\u5b8c\u7a05\u50f9\u683c\u70ba\u4ec0\u9ebc\u4e0d\u53ea\u5305\u542b\u8ca8\u50f9\uff1f<\/h2>\n<p>\u5f9e\u50f9\u95dc\u7a05\u7684\u57fa\u672c\u516c\u5f0f\u662f\uff1a<code>\u9032\u53e3\u7a05\uff1d\u5b8c\u7a05\u50f9\u683c\u00d7\u95dc\u7a05\u7a05\u7387<\/code>\u3002\u4f9d\u8ca1\u653f\u90e8\u95dc\u52d9\u7f72<a href=\"https:\/\/web.customs.gov.tw\/singlehtml\/1207?cntId=cus1_93452_1207\" style=\"color: #00c8d7; text-decoration: underline;\" target=\"_blank\" rel=\"noopener\">\u95dc\u7a05\u4f30\u50f9\u8aaa\u660e<\/a>\uff0c\u4e00\u822c\u9032\u53e3\u8ca8\u7269\u539f\u5247\u4e0a\u63a1\u4ea4\u6613\u50f9\u683c\u5236\u5ea6\uff0c\u7d0d\u7a05\u7fa9\u52d9\u4eba\u9700\u63d0\u51fa\u767c\u7968\u3001\u88dd\u7bb1\u55ae\u53ca\u5176\u4ed6\u6587\u4ef6\u4f9b\u6d77\u95dc\u5be9\u6838\u3002<\/p>\n<p>\u5728\u7c21\u5316\u6848\u4f8b\u4e2d\uff0c\u5b8c\u7a05\u50f9\u683c\u5e38\u4ee5\u8d77\u5cb8\u50f9\u683c\uff08Cost, Insurance and Freight\uff0cCIF\uff09\u7406\u89e3\uff1a\u96e2\u5cb8\u50f9\u683c\uff08Free on Board\uff0cFOB\uff09\u52a0\u4e0a\u904b\u8cbb\u8207\u4fdd\u96aa\u8cbb\u3002\u4e0d\u904e\u5be6\u969b\u7533\u5831\u4ecd\u53ef\u80fd\u6d89\u53ca\u4f63\u91d1\u3001\u6b0a\u5229\u91d1\u3001\u5305\u88dd\u3001\u5354\u52a9\u8cbb\u7528\u3001\u95dc\u4fc2\u4eba\u4ea4\u6613\u8207\u5176\u4ed6\u61c9\u52a0\u6e1b\u9805\u76ee\uff0c\u4e0d\u80fd\u53ea\u628a\u5546\u696d\u767c\u7968\u7e3d\u984d\u7576\u6210\u552f\u4e00\u7b54\u6848\u3002<\/p>\n<p>\u4ea4\u6613\u50f9\u683c\u82e5\u7121\u6cd5\u63a1\u7528\uff0c\u6d77\u95dc\u9084\u53ef\u80fd\u4f9d\u540c\u6a23\u6216\u985e\u4f3c\u8ca8\u7269\u4ea4\u6613\u50f9\u683c\u3001\u570b\u5167\u92b7\u552e\u50f9\u683c\u3001\u8a08\u7b97\u50f9\u683c\u7b49\u6cd5\u5b9a\u9806\u5e8f\u6838\u4f30\u3002\u4f4e\u5831\u767c\u7968\u4e0d\u6703\u8b93\u5b8c\u7a05\u50f9\u683c\u5408\u6cd5\u8b8a\u4f4e\uff0c\u53cd\u800c\u53ef\u80fd\u7522\u751f\u88dc\u7a05\u8207\u88c1\u7f70\u98a8\u96aa\u3002<\/p>\n<h2 id=\"calculation-example\">\u4e00\u6279 10 \u842c\u5143\u5546\u54c1\u8981\u7e73\u591a\u5c11\u9032\u53e3\u7a05\u8cbb\uff1f<\/h2>\n<p>\u5047\u8a2d\u4e00\u5bb6\u53f0\u7063\u516c\u53f8\u9032\u53e3\u67d0\u9805\u4e0d\u8ab2\u8ca8\u7269\u7a05\u7684\u4e00\u822c\u5546\u54c1\uff0c\u4ee5\u4e0b\u6578\u5b57\u53ea\u7528\u4f86\u793a\u7bc4\u516c\u5f0f\uff0c\u4e0d\u4ee3\u8868\u4efb\u4f55\u771f\u5be6\u54c1\u9805\u7684\u7a05\u7387\uff1a<\/p>\n<ul>\n<li>FOB \u8ca8\u50f9\uff1a\u65b0\u81fa\u5e63 100,000 \u5143<\/li>\n<li>\u570b\u969b\u904b\u8cbb\uff1a5,000 \u5143<\/li>\n<li>\u4fdd\u96aa\u8cbb\uff1a1,000 \u5143<\/li>\n<li>\u5047\u8a2d\u95dc\u7a05\u7a05\u7387\uff1a5%<\/li>\n<li>\u5047\u8a2d\u4e0d\u8ab2\u8ca8\u7269\u7a05\u3001\u83f8\u9152\u7a05\u8207\u5065\u5eb7\u798f\u5229\u6350<\/li>\n<\/ul>\n<p>\u7b2c\u4e00\u6b65\uff0c\u5b8c\u7a05\u50f9\u683c\u70ba <code>100,000\uff0b5,000\uff0b1,000\uff1d106,000 \u5143<\/code>\u3002\u7b2c\u4e8c\u6b65\uff0c\u9032\u53e3\u7a05\u70ba <code>106,000\u00d75%\uff1d5,300 \u5143<\/code>\u3002\u7b2c\u4e09\u6b65\uff0c\u4f9d\u8ca1\u653f\u90e8\u95dc\u52d9\u7f72 2026 \u5e74 7 \u6708\u66f4\u65b0\u7684<a href=\"https:\/\/web.customs.gov.tw\/singlehtml\/1207?cntId=cus1_93284_1207\" style=\"color: #00c8d7; text-decoration: underline;\" target=\"_blank\" rel=\"noopener\">\u9032\u53e3\u8ca8\u7269\u71df\u696d\u7a05\u516c\u5f0f<\/a>\uff0c\u672c\u4f8b\u71df\u696d\u7a05\u70ba <code>(106,000\uff0b5,300)\u00d75%\uff1d5,565 \u5143<\/code>.<\/p>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Items<\/th>\n<th>\u793a\u7bc4\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5b8c\u7a05\u50f9\u683c<\/td>\n<td>106,000 \u5143<\/td>\n<\/tr>\n<tr>\n<td>\u9032\u53e3\u7a05<\/td>\n<td>5,300 \u5143<\/td>\n<\/tr>\n<tr>\n<td>\u9032\u53e3\u71df\u696d\u7a05<\/td>\n<td>5,565 \u5143<\/td>\n<\/tr>\n<tr>\n<td>\u672c\u4f8b\u95dc\u7a05\u8207\u71df\u696d\u7a05\u5408\u8a08<\/td>\n<td>10,865 \u5143<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p>\u9019 10,865 \u5143\u4ecd\u4e0d\u662f\u5168\u90e8\u843d\u5730\u6210\u672c\u3002\u5be6\u52d9\u4e0a\u9084\u53ef\u80fd\u6709\u63a8\u5ee3\u8cbf\u6613\u670d\u52d9\u8cbb\u3001\u5831\u95dc\u8cbb\u3001\u6e2f\u96dc\u8cbb\u3001\u5009\u79df\u3001\u67e5\u9a57\u3001\u5883\u5167\u904b\u8f38\u3001\u6a19\u793a\u3001\u6aa2\u9a57\u8207\u8a8d\u8b49\u8cbb\uff1b\u7279\u5b9a\u8ca8\u7269\u53e6\u6709\u8ca8\u7269\u7a05\u6216\u5176\u4ed6\u7a05\u6350\u3002\u9032\u53e3\u71df\u696d\u7a05\u5728\u4f01\u696d\u5e33\u52d9\u4e0a\u662f\u5426\u53ef\u6263\u62b5\uff0c\u4e5f\u8981\u4f9d\u767c\u7968\u3001\u8eab\u5206\u8207\u71df\u696d\u7a05\u898f\u5b9a\u5224\u65b7\uff0c\u4e0d\u80fd\u76f4\u63a5\u628a\u6240\u6709\u7a05\u8cbb\u90fd\u8996\u70ba\u6c38\u4e45\u6210\u672c\u3002<\/p>\n<h2 id=\"pass-through-chain\">\u95dc\u7a05\u5982\u4f55\u4e00\u8def\u50b3\u5230\u5546\u54c1\u552e\u50f9\uff1f<\/h2>\n<p>\u5546\u54c1\u5f9e\u6d77\u95dc\u5230\u8ca8\u67b6\uff0c\u901a\u5e38\u7d93\u904e\u4e94\u5c64\uff1a\u5230\u5cb8\u6210\u672c\u3001\u908a\u5883\u7a05\u8cbb\u3001\u9032\u53e3\u5f8c\u5408\u898f\u8207\u7269\u6d41\u3001\u54c1\u724c\u71df\u904b\u3001\u901a\u8def\u8207\u96f6\u552e\u3002\u95dc\u7a05\u53ea\u76f4\u63a5\u589e\u52a0\u5176\u4e2d\u4e00\u5c64\uff0c\u6700\u5f8c\u552e\u50f9\u5247\u53d6\u6c7a\u65bc\u6bcf\u4e00\u5c64\u662f\u5426\u5438\u6536\u6216\u8f49\u5ac1\u3002<\/p>\n<p>\u51fa\u53e3\u5546\u82e5\u64d4\u5fc3\u5931\u53bb\u8a02\u55ae\uff0c\u53ef\u80fd\u964d\u4f4e\u5831\u50f9\uff1b\u9032\u53e3\u5546\u82e5\u6709\u9577\u7d04\u6216\u9ad8\u6bdb\u5229\uff0c\u53ef\u80fd\u5148\u5438\u6536\uff1b\u901a\u8def\u4e5f\u53ef\u80fd\u4ee5\u6e1b\u5c11\u6298\u6263\u53d6\u4ee3\u8abf\u9ad8\u5efa\u8b70\u552e\u50f9\u3002\u53cd\u4e4b\uff0c\u82e5\u5546\u54c1\u7f3a\u4e4f\u66ff\u4ee3\u54c1\u3001\u9700\u6c42\u5f37\u3001\u5eab\u5b58\u5feb\u901f\u66f4\u65b0\uff0c\u6210\u672c\u8f03\u5bb9\u6613\u5411\u4e0b\u6e38\u50b3\u905e\u3002<\/p>\n<p>\u9019\u7a2e\u50b3\u5c0e\u901a\u5e38\u6709\u6642\u9593\u5dee\u3002\u820a\u5eab\u5b58\u4ecd\u6309\u539f\u6210\u672c\u92b7\u552e\uff0c\u532f\u7387\u907f\u96aa\u8207\u5e74\u5ea6\u5408\u7d04\u4e5f\u6703\u5ef6\u5f8c\u5f71\u97ff\u3002\u60f3\u4e86\u89e3\u96f6\u4ef6\u3001\u532f\u7387\u3001\u95dc\u7a05\u8207\u901a\u8def\u600e\u9ebc\u5171\u540c\u5f62\u6210\u6d88\u8cbb\u54c1\u552e\u50f9\uff0c\u53ef\u4ee5\u642d\u914d<a href=\"https:\/\/www.taichungbro.com\/en\/2026\/08\/09\/smartphone-price-costs\/\" style=\"color: #00c8d7; text-decoration: underline;\">\u624b\u6a5f\u552e\u50f9\u7684\u591a\u5c64\u6210\u672c\u62c6\u89e3<\/a>.<\/p>\n<h2 id=\"why-not-equal-price-rise\">\u95dc\u7a05\u589e\u52a0 10%\uff0c\u552e\u50f9\u70ba\u4ec0\u9ebc\u4e0d\u4e00\u5b9a\u6f32 10%\uff1f<\/h2>\n<p>\u7b2c\u4e00\uff0c10% \u95dc\u7a05\u901a\u5e38\u4e58\u5728\u5b8c\u7a05\u50f9\u683c\uff0c\u4e0d\u662f\u539f\u672c\u96f6\u552e\u50f9\u3002\u7b2c\u4e8c\uff0c\u539f\u96f6\u552e\u50f9\u5df2\u5305\u542b\u71df\u904b\u3001\u884c\u92b7\u3001\u4fdd\u56fa\u8207\u901a\u8def\u8cbb\u7528\uff0c\u95dc\u7a05\u53ea\u4f5c\u7528\u5728\u5176\u4e2d\u4e00\u6bb5\u3002\u7b2c\u4e09\uff0c\u4f01\u696d\u53ef\u4ee5\u91cd\u65b0\u8ac7\u4f9b\u61c9\u5546\u50f9\u683c\u3001\u6539\u8b8a\u51fa\u8ca8\u5730\u3001\u8abf\u6574\u7522\u54c1\u7d44\u5408\u6216\u58d3\u7e2e\u6bdb\u5229\u3002\u7b2c\u56db\uff0c\u984d\u5916\u95dc\u7a05\u4e5f\u53ef\u80fd\u63d0\u9ad8\u9032\u53e3\u71df\u696d\u7a05\u7684\u7a05\u57fa\uff0c\u4e0d\u80fd\u53ea\u770b\u55ae\u4e00\u7a05\u76ee\u3002<\/p>\n<p>\u8209\u4f8b\u4f86\u8aaa\uff0c\u67d0\u5546\u54c1\u5b8c\u7a05\u50f9\u683c\u5360\u539f\u96f6\u552e\u50f9 50%\uff0c\u82e5\u95dc\u7a05\u589e\u52a0 10 \u500b\u767e\u5206\u9ede\uff0c\u5728\u5176\u4ed6\u689d\u4ef6\u4e0d\u8b8a\u4e14\u5168\u984d\u8f49\u5ac1\u7684\u7c21\u5316\u60c5\u6cc1\u4e0b\uff0c\u5149\u770b\u95dc\u7a05\u672c\u8eab\u5c0d\u96f6\u552e\u50f9\u7684\u76f4\u63a5\u6bd4\u4f8b\u5c31\u6bd4\u8f03\u63a5\u8fd1 5%\uff0c\u800c\u4e0d\u662f 10%\u3002\u4f46\u82e5\u540c\u6642\u51fa\u73fe\u532f\u7387\u8cb6\u503c\u3001\u904b\u8cbb\u4e0a\u6f32\u8207\u4f9b\u61c9\u77ed\u7f3a\uff0c\u552e\u50f9\u589e\u5e45\u4e5f\u53ef\u80fd\u8d85\u904e\u55ae\u770b\u95dc\u7a05\u7684\u7d50\u679c\u3002<\/p>\n<p>\u751f\u7522\u7aef\u6210\u672c\u662f\u5426\u50b3\u5230\u6d88\u8cbb\u7aef\uff0c\u53ef\u642d\u914d<a href=\"https:\/\/www.taichungbro.com\/en\/2026\/07\/15\/producer-price-index-ppi\/\" style=\"color: #00c8d7; text-decoration: underline;\">PPI\u3001\u751f\u7522\u6210\u672c\u8207\u8f49\u5ac1\u689d\u4ef6\u7684\u5224\u8b80\u65b9\u6cd5<\/a>\u89c0\u5bdf\u3002\u4e0d\u8981\u7528\u4e00\u500b\u65b0\u805e\u7a05\u7387\u76f4\u63a5\u66ff\u4ee3\u5b8c\u6574\u6210\u672c\u7d50\u69cb\u3002<\/p>\n<h2 id=\"business-checklist\">\u9032\u53e3\u8207\u63a1\u8cfc\u6c7a\u7b56\u5148\u67e5\u54ea\u4e9b\u8cc7\u6599\uff1f<\/h2>\n<p>\u6b63\u5f0f\u5831\u50f9\u524d\uff0c\u5148\u5b8c\u6210\u4ee5\u4e0b\u6aa2\u67e5\uff1a<\/p>\n<ol>\n<li>\u53d6\u5f97\u7522\u54c1\u6750\u8cea\u3001\u529f\u80fd\u3001\u7528\u9014\u3001\u578b\u865f\u8207\u7d44\u88dd\u7a0b\u5ea6\uff0c\u521d\u5224 HS Code\u3002<\/li>\n<li>\u78ba\u8a8d\u88fd\u9020\u6d41\u7a0b\u8207\u539f\u7522\u5730\uff0c\u4e0d\u53ea\u770b\u51fa\u8ca8\u6e2f\u6216\u4f9b\u61c9\u5546\u5730\u5740\u3002<\/li>\n<li>\u67e5\u8a62\u7576\u671f\u7a05\u5247\u3001\u512a\u60e0\u7a05\u7387\u3001\u8f38\u5165\u898f\u5b9a\u8207\u662f\u5426\u9700\u8981\u8a31\u53ef\u6216\u6aa2\u9a57\u3002<\/li>\n<li>\u4f9d Incoterms \u91d0\u6e05\u8ca8\u50f9\u5305\u542b\u54ea\u4e9b\u904b\u8cbb\u3001\u4fdd\u96aa\u8207\u98a8\u96aa\u3002<\/li>\n<li>\u5efa\u7acb\u5b8c\u7a05\u50f9\u683c\u3001\u95dc\u7a05\u3001\u71df\u696d\u7a05\u53ca\u5176\u4ed6\u7a05\u8cbb\u7684\u8a66\u7b97\u8868\u3002<\/li>\n<li>\u52a0\u5165\u5831\u95dc\u3001\u5009\u5132\u3001\u67e5\u9a57\u3001\u7269\u6d41\u3001\u8a8d\u8b49\u3001\u5eab\u5b58\u8207\u8cc7\u91d1\u6210\u672c\u3002<\/li>\n<li>\u5206\u5225\u6a21\u64ec\u300c\u4f9b\u61c9\u5546\u964d\u50f9\u3001\u4f01\u696d\u5438\u6536\u3001\u552e\u50f9\u8f49\u5ac1\u300d\u4e09\u7a2e\u60c5\u5883\u3002<\/li>\n<\/ol>\n<p>\u532f\u7387\u3001\u5229\u7387\u3001\u7269\u50f9\u8207\u666f\u6c23\u4e5f\u6703\u6539\u8b8a\u50b3\u5c0e\u7d50\u679c\u3002\u82e5\u8981\u628a\u95dc\u7a05\u653e\u56de\u6574\u9ad4\u7d93\u6fdf\u74b0\u5883\uff0c\u53ef\u5ef6\u4f38\u95b1\u8b80<a href=\"https:\/\/www.taichungbro.com\/en\/2023\/11\/22\/economic-indicators\/\" style=\"color: #00c8d7; text-decoration: underline;\">\u7d93\u6fdf\u6307\u6a19\u8207\u4e16\u754c\u52d5\u5411\u7684\u57fa\u672c\u5224\u8b80\u65b9\u5f0f<\/a>.<\/p>\n<p>\u5c0d\u91d1\u984d\u5927\u3001\u5206\u985e\u8907\u96dc\u6216\u512a\u60e0\u539f\u7522\u5730\u6709\u7591\u7fa9\u7684\u4ea4\u6613\uff0c\u61c9\u5728\u51fa\u8ca8\u524d\u8aee\u8a62\u5831\u95dc\u3001\u95dc\u52d9\u6216\u7a05\u52d9\u5c08\u696d\u4eba\u54e1\uff0c\u5fc5\u8981\u6642\u7533\u8acb\u7a05\u5247\u9810\u5148\u5be9\u6838\u3002\u8ca8\u7269\u5230\u6e2f\u5f8c\u624d\u767c\u73fe\u5206\u985e\u932f\u8aa4\uff0c\u589e\u52a0\u7684\u4e0d\u53ea\u662f\u7a05\uff0c\u4e5f\u53ef\u80fd\u662f\u5009\u79df\u3001\u5ef6\u8aa4\u8207\u9055\u7d04\u6210\u672c\u3002<\/p>\n<h2 id=\"tariff-is-one-layer\">\u95dc\u7a05\u53ea\u662f\u552e\u50f9\u7cfb\u7d71\u4e2d\u7684\u4e00\u5c64<\/h2>\n<p>\u95dc\u7a05\u7684\u6cd5\u5f8b\u6d41\u7a0b\u53ef\u4ee5\u660e\u78ba\u56de\u7b54\uff1a\u8ca8\u7269\u4f9d HS Code\u3001\u539f\u7522\u5730\u8207\u7a05\u7387\u8a08\u7b97\uff0c\u7d0d\u7a05\u7fa9\u52d9\u4eba\u5411\u6d77\u95dc\u7e73\u7d0d\u3002\u4f46\u5e02\u5834\u4e0a\u7684\u300c\u8ab0\u8cb7\u55ae\u300d\u6c92\u6709\u56fa\u5b9a\u6bd4\u4f8b\uff0c\u56e0\u70ba\u4f9b\u61c9\u5546\u5831\u50f9\u3001\u9032\u53e3\u5546\u6bdb\u5229\u3001\u532f\u7387\u3001\u5eab\u5b58\u3001\u7af6\u722d\u8207\u6d88\u8cbb\u8005\u9700\u6c42\u90fd\u6703\u91cd\u65b0\u5206\u914d\u8ca0\u64d4\u3002<\/p>\n<p>\u4e0b\u6b21\u770b\u5230\u52a0\u5fb5\u95dc\u7a05\u6d88\u606f\u6642\uff0c\u5148\u554f\u4e94\u500b\u554f\u984c\uff1a\u8ab2\u5728\u54ea\u500b HS Code\uff1f\u9069\u7528\u54ea\u500b\u539f\u7522\u5730\uff1f\u5b8c\u7a05\u50f9\u683c\u662f\u591a\u5c11\uff1f\u9084\u6709\u54ea\u4e9b\u9023\u52d5\u7a05\u8cbb\uff1f\u4f01\u696d\u6709\u6c92\u6709\u8f49\u5ac1\u80fd\u529b\uff1f\u628a\u9019\u4e94\u5c64\u62c6\u958b\uff0c\u624d\u80fd\u5206\u8fa8\u90a3\u662f\u653f\u7b56\u7a05\u7387\u3001\u908a\u5883\u6210\u672c\uff0c\u9084\u662f\u771f\u6b63\u53ef\u80fd\u51fa\u73fe\u5728\u50f9\u6a19\u4e0a\u7684\u8b8a\u5316\u3002<\/p>\n<p>\u8cc7\u6599\u67e5\u6838\u65e5\u671f\uff1a2026 \u5e74 8 \u6708 16 \u65e5\u3002\u672c\u6587\u70ba\u4e00\u822c\u77e5\u8b58\u8207\u7c21\u5316\u8a66\u7b97\uff0c\u4e0d\u69cb\u6210\u5831\u95dc\u3001\u6cd5\u5f8b\u3001\u7a05\u52d9\u6216\u6295\u8cc7\u5efa\u8b70\uff1b\u5be6\u969b\u5206\u985e\u3001\u539f\u7522\u5730\u3001\u5b8c\u7a05\u50f9\u683c\u8207\u7a05\u7387\u61c9\u4ee5\u4ea4\u6613\u7576\u6642\u7684\u6cd5\u898f\u3001\u6d77\u95dc\u6838\u5b9a\u53ca\u5c08\u696d\u610f\u898b\u70ba\u6e96\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>\u95dc\u7a05\u6cd5\u5f8b\u4e0a\u7531\u9032\u53e3\u7d0d\u7a05\u7fa9\u52d9\u4eba\u7e73\u7d0d\uff0c\u7d93\u6fdf\u6210\u672c\u537b\u53ef\u80fd\u7531\u51fa\u53e3\u5546\u3001\u9032\u53e3\u5546\u3001\u901a\u8def\u8207\u6d88\u8cbb\u8005\u5206\u6524\u3002\u672c\u6587\u7528\u53f0\u7063\u6848\u4f8b\u62c6\u89e3 HS Code\u3001\u5b8c\u7a05\u50f9\u683c\u3001\u71df\u696d\u7a05\u8207\u552e\u50f9\u50b3\u5c0e\u3002<\/p>","protected":false},"author":5,"featured_media":3794,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[47],"tags":[572,575,573,577,576,574,551],"class_list":["post-3795","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financial-management","tag-hs-code","tag-575","tag-573","tag-577","tag-576","tag-574","tag-551"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.taichungbro.com\/en\/wp-json\/wp\/v2\/posts\/3795","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taichungbro.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taichungbro.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taichungbro.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taichungbro.com\/en\/wp-json\/wp\/v2\/comments?post=3795"}],"version-history":[{"count":0,"href":"https:\/\/www.taichungbro.com\/en\/wp-json\/wp\/v2\/posts\/3795\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.taichungbro.com\/en\/wp-json\/wp\/v2\/media\/3794"}],"wp:attachment":[{"href":"https:\/\/www.taichungbro.com\/en\/wp-json\/wp\/v2\/media?parent=3795"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taichungbro.com\/en\/wp-json\/wp\/v2\/categories?post=3795"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taichungbro.com\/en\/wp-json\/wp\/v2\/tags?post=3795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}