Cov lej TARIC thiab Tuam Tshoj cov khoom xa tuaj:
Ib Phau Ntawv Qhia Txog Kev Ua Haujlwm rau Cov Lag Luam Irish
Introduction
Yog tias koj khiav ib lub tuam txhab Irish uas yuav khoom los ntawm Tuam Tshoj, tej zaum koj twb pom lo lus "TARIC code" ntawm qee cov ntaub ntawv ntawm koj, xws li daim ntawv tshaj tawm kev lis kev cai, daim ntawv them nqi thauj khoom, lossis daim ntawv teev cov kev ua raws li kev cai los ntawm koj tus neeg xa khoom. Txawm hais tias cov lej no tseem ceeb heev rau tag nrho cov txheej txheem xa khoom tuaj, ntau tus tswv lag luam suav tias lawv yog ib qho kev xav tom qab es tsis yog cov cuab yeej tseem ceeb uas lawv yog tiag tiag.
Qhov ntawd yog ib qho yuam kev kim heev. Yog tias koj sau koj tus lej TARIC tsis raug, cov neeg lis kev cai yuav coj koj cov khoom, them koj cov nqi nplua, lossis txawm tias ncua lawv. Tab sis yog tias koj ua kom raug, koj yuav paub meej tias koj yuav tsum them se dab tsi, yog tias muaj kev ntsuas tiv thaiv kev pov tseg, thiab yog tias koj cov khoom tsim nyog tau txais kev zam se lossis kev ncua. Hais yooj yim, txhua pob khoom uas koj tau txais los ntawm Tuam Tshoj muaj cov lej TARIC hauv nws lub hauv paus.
Phau ntawv no qhia rau cov neeg xa khoom hauv tebchaws Ireland txhua yam uas lawv xav paub, xws li cov lej TARIC yog dab tsi, lawv teeb tsa li cas, yuav ua li cas txheeb xyuas qhov yog rau koj cov khoom, cov nqi se thiab lwm yam nqi siv rau cov khoom Suav teb, thiab yuav ua li cas kom koj cov haujlwm mus zoo los ntawm Shenzhen mus rau Dublin. Tsis muaj lus nug ntxiv - tsuas yog cov lej tiag tiag, cov txheej txheem tiag tiag, thiab cov lus qhia pab tau.
TARIC Code Yog Dab Tsi Thiab Vim Li Cas Nws Thiaj Tseem Ceeb?
Lub ntsiab lus ntawm TARIC yog Integrated Tariff of the European Communities. Lub ntsiab lus tseem ceeb ntawm EU yog kev faib cov khoom uas nkag los lossis tawm hauv EU thaj chaw lis kev cai. Cov neeg xa khoom Irish yuav tsum ua raws li TARIC lub moj khaum tag nrho vim Ireland tau koom nrog EU lub koom haum lis kev cai hauv xyoo 1973. Tsis muaj daim ntawv teev cov se Irish sib cais.
Lub Koom Haum Kev Lis Kev Cai Thoob Ntiaj Teb (World Customs Organization's Harmonized System - HS) muab txhua yam khoom uas raug pauv mus thoob ntiaj teb ib tus lej. Rau tus lej thawj zaug yog tib yam thoob plaws ntiaj teb, thiab HS muab rau koj. Tom qab ntawd, EU ntxiv ob tus lej ntxiv los ua Combined Nomenclature (CN), uas yog siv rau kev suav lej thiab kev tshaj tawm xa khoom tawm. Qhov no ua rau tag nrho yim tus lej. Rau cov khoom xa tuaj, ntxiv ob tus lej TARIC ntxiv, ua rau muaj tus lej 10 tus lej. Qee yam khoom xav tau tus lej TARIC Additional Code plaub tus lej ntxiv rau saum toj no, feem ntau yog kom taug qab cov kev ua haujlwm tiv thaiv kev pov tseg lossis kev ua haujlwm tiv thaiv se.
Qhov tshwm sim tiag tiag yog qhov tseeb: thaum koj cov khoom mus txog chaw nres nkoj lossis tshav dav hlau hauv tebchaws Ireland thiab daim ntawv tshaj tawm kev lis kev cai tau xa tuaj, Cov Neeg Saib Xyuas Kev Them Se yuav nyeem koj tus lej TARIC kom paub seb tus nqi se twg siv tau, xyuas seb puas muaj kev tso cai lossis kev txwv tsis pub ua, txheeb xyuas cov cai ntawm keeb kwm, thiab xam VAT. Koj tsis tuaj yeem hla qhov kauj ruam no. Nws yog txoj haujlwm ntawm tus neeg xa khoom los qhia cov lej raug raws li txoj cai EU. Tus neeg nqa khoom, tus neeg muag khoom hauv Suav teb, thiab koj tus neeg xa khoom tsis yog tus lav rau qhov no. Txawm li cas los xij, tus neeg xa khoom uas muaj npe nrov yuav taw qhia txhua qhov yuam kev pom tseeb.
Rooj 1: Yuav Ua Li Cas Tsim Ib Daim TARIC Code
| Cov zauv | system | lub hom phiaj | Piv txwv li |
| 1-6 | HS (Hammonized System) | Kev faib tawm khoom thoob ntiaj teb | 610910 |
| 7-8 | CN (Kev Sau Npe Ua Ke) | Cov ntaub ntawv qhia txog qib EU / cov ntaub ntawv xa tawm | 61091000 |
| 9-10 | NTSEV | Cov kev ntsuas thiab cov se ntawm EU rau kev xa khoom tuaj | 6109100010 |
| 11-14 (yeem) | Cov lej ntxiv ntawm TARIC | Kev tiv thaiv kev pov tseg / kev ntsuas tshwj xeeb | piv txwv li A999 |
Yuav Ua Li Cas Nrhiav Tau Tus lej TARIC Zoo Rau Koj Cov Khoom Suav
Nws tsis yooj yim li tsuas yog nrhiav tus lej raug rau koj cov khoom, tshwj xeeb tshaj yog rau cov khoom tsim tawm nyuaj. Lub EU's TARIC Consultation portal, uas tuaj yeem pom ntawm taxation-customs.ec.europa.eu, yog qhov chaw pib rau cov tuam txhab Irish. Koj tuaj yeem tshawb nrhiav los ntawm lub npe ntawm cov khoom, los ntawm HS code yog tias koj muaj ib qho, lossis los ntawm lub tebchaws keeb kwm, uas hauv qhov no yog Tuam Tshoj. Lub database raug hloov kho txhua hnub, yog li nws qhia cov nqi se tshiab tshaj plaws, kev ncua, thiab kev ntsuas tiv thaiv kev pov tseg hauv lub sijhawm tiag tiag.
Koj tuaj yeem tau txais kev pab los ntawm TARIC Classification Unit ntawm Irish Revenue los ntawm kev xa email. [email tiv thaiv]Lawv cov lus qhia muaj txiaj ntsig zoo, tab sis nws tsis yog raws li txoj cai. Yog tias koj xav paub tseeb heev - zoo li yog tias koj cov khoom nyob ntawm kab ntawm ob pawg nrog cov nqi se sib txawv heev - koj yuav tsum thov kom muaj kev txiav txim siab Binding Tariff Information (BTI). Qhov no muab rau koj qhov kev faib tawm raws li txoj cai rau peb xyoos thiab tiv thaiv kev lis kev cai los ntawm kev hloov koj qhov kev faib tawm tom qab qhov tseeb. Cov nyiaj tau los teeb tsa cov kev txiav txim siab BTI uas siv tau thoob plaws EU. Qhov no yog qhov tshwj xeeb tshaj yog tias koj kuj xa cov khoom los ntawm Rotterdam lossis lwm lub chaw haujlwm EU ua ntej lawv mus txog Ireland.
Cov cai ntawm kev txhais lus ntawm Harmonised System yog qhov kev faib tawm ntawm cov txheej txheem. Yog hais yooj yim, pib nrog tshooj uas tham txog cov ntsiab lus tseem ceeb lossis kev ua haujlwm ntawm koj cov khoom, thiab tom qab ntawd mus rau hauv cov headers thiab subheadings nrog cov ntsiab lus ntau dua thiab ntau dua. Nws yog ib qho yuam kev los faib cov khoom los ntawm qhov nws ua es tsis yog qhov nws ua los ntawm, lossis xaiv tus lej raws li tus neeg muag khoom piav qhia ntawm daim ntawv them nqi Suav. Cov neeg xa khoom Suav feem ntau siv cov lej HS yooj yim lossis tsis raug ntawm cov ntaub ntawv xa khoom.
Cov Kauj Ruam Ua Tau Los Faib Koj Cov Khoom
Pib los ntawm kev sau cov lus piav qhia txog cov khoom, suav nrog nws yog dab tsi, nws ua los ntawm dab tsi, nws ua haujlwm li cas, thiab txhua yam tshwj xeeb uas nws muaj. Tom qab ntawd, mus rau EU TARIC portal thiab pib ntawm theem tshooj. Tshawb xyuas Cov Lus Piav Qhia rau Combined Nomenclature tsim los ntawm European Commission. Cov no yog cov ntaub ntawv loj, tab sis lawv muaj cov piv txwv ua haujlwm uas tuaj yeem txuag koj ntau teev ntawm kev kwv yees. Tom qab koj tau txais tus lej sib tw, saib seb puas muaj cov kev ntsuas tshwj xeeb ntawm lub tebchaws uas cim rau Tuam Tshoj (CN hauv lub portal lub lim keeb kwm). Muaj cov lus hauv qab taw qhia uas tham txog cov kev ntsuas tiv thaiv kev pov tseg, uas tau tham txog hauv ntu tom ntej.
Sau cov laj thawj rau koj qhov kev faib tawm. Yog tias Cov Nyiaj Tau Los puas muaj lus nug txog koj daim ntawv tshaj tawm, qhov muaj peev xwm qhia tau tias muaj ntaub ntawv pov thawj vim li cas es tsis txhob hais tias "tus neeg muag khoom hais rau kuv" txhais tau tias qhov sib txawv ntawm kev piav qhia yooj yim thiab kev nug txog kev ua raws li txoj cai tag nrho.
Cov Nqi Se, VAT, thiab Yuav Ua Li Cas Xam Cov Nqi
Ireland siv EU Common External Tariff (CET) rau txhua yam khoom uas los ntawm Tuam Tshoj. Xyoo 2025, Tuam Tshoj thiab EU yuav tsis muaj daim ntawv cog lus ua lag luam dawb, yog li ntawd cov nqi Most-Favored-Nation (MFN) ib txwm yuav siv. Qhov no txhais tau tias tsis muaj kev npaj ua lag luam tshwj xeeb ntawm ob lub teb chaws uas txo cov se. Cov nqi se sib txawv heev rau ntau hom khoom. Daim Ntawv Cog Lus Txog Kev Siv Tshuab Xov Xwm hais tias cov khoom siv hluav taws xob xws li khoos phis tawj, xov tooj ntse, thiab cov koob yees duab digital feem ntau tsis tas yuav them se. Cov khaub ncaws thiab khau feem ntau kim dua, feem ntau ntawm 12% thiab 17%. Cov khoom siv hauv kev lag luam thiab cov khoom siv raw feem ntau raug nqi ntawm 0% thiab 3%.
Thawj qhov tseem ceeb uas yuav tsum paub txog kev suav se yog tias nws tsis yog tsuas yog ntxiv rau tus nqi ntawm daim ntawv them nqi xwb. EU siv tus nqi CIF, uas sawv cev rau Tus Nqi, Kev Pov Hwm, thiab Kev Thauj Khoom, ua tus nqi rau kev lis kev cai. Koj yuav tsum ntxiv tus nqi xa khoom thiab kev pov hwm rau tus nqi ntawm cov khoom ua ntej koj tuaj yeem xam tus nqi se. Yog tias koj yuav ib yam dab tsi los ntawm lub Hoobkas hauv Shenzhen thiab tom qab ntawd npaj koj tus kheej xa khoom, koj yuav tsum suav nrog tag nrho tus nqi thauj khoom hauv dej hiav txwv kom tau txais tus nqi CIF uas yuav siv los xam tus nqi se.
Ntxiv rau cov se kev lis kev cai, qhov sib xyaw ua ke ntawm tus nqi kev lis kev cai thiab cov se them ces raug rau tus nqi VAT Irish ib txwm muaj ntawm 23%. Cov lag luam uas tau sau npe rau VAT tuaj yeem tau txais qhov no rov qab los ntawm lawv daim ntawv them rov qab VAT ib txwm siv Ireland lub kaw lus Postponed Accounting. Qhov no txhais tau tias koj tshaj tawm VAT xa tuaj rau ntawm koj daim ntawv them rov qab VAT ib txwm tsis txhob them nws thaum koj xa tuaj. Qhov no yog qhov txiaj ntsig zoo rau cov lag luam uas xa ntau yam khoom tuaj.
Rooj 2: Piv txwv kev suav se - Cov khoom siv hauv chav ua noj ua los ntawm av nplaum los ntawm Tuam Tshoj mus rau Ireland
| Yam | Tus nqi (EUR) | Sau ntawv |
| Tus nqi khoom (FOB) | €10,000 | Tus nqi Hoobkas tau pom zoo nrog tus neeg muag khoom hauv Suav teb |
| Kev thauj khoom hauv dej hiav txwv (Shenzhen mus rau Dublin) | €800 | Suav nrog rau tus nqi CIF kev lis kev cai |
| Insurance | €50 | Suav nrog rau tus nqi CIF kev lis kev cai |
| Tus nqi CIF ntawm kev lis kev cai | €10,850 | Lub hauv paus ua haujlwm |
| Cov se kev lis kev cai @ 12% | €1,302 | Cov Khoom Siv Ua Los Ntawm Av nplaum — TARIC 6911 10 |
| Tus Nqi VAT (CIF + Cov Nqi Se) | €12,152 | |
| VAT hauv tebchaws Ireland @ 23% | €2,795 | Cov neeg xa khoom uas muaj npe VAT tuaj yeem thov rov qab tau |
| Tag nrho cov nqi se av | €4,097 | Ua ntej rov qab tau VAT |
Cov Nqi Tiv Thaiv Kev Pov Tseg - Tus Nqi Zais Cia uas Ntau Tus Neeg Xa Khoom Tuaj Tebchaws Ireland Tsis Tau Txais
Cov lag luam Irish uas yuav khoom los ntawm Tuam Tshoj ntsib kev pheej hmoo nyiaj txiag loj tshaj plaws los ntawm cov se tiv thaiv kev pov tseg (ADD), uas ua rau ntau tus neeg xa khoom xav tsis thoob. European Commission ntxiv cov se ntxiv no thaum nws pom tias tus neeg xa khoom Suav muag khoom rau EU tsawg dua tus nqi lag luam ib txwm muaj, uas ua rau cov neeg tsim khoom EU raug mob. Cov se no yog tus kheej rau txhua yam khoom thiab txhua tus neeg tsim khoom. Qhov no txhais tau tias tib hom khoom tuaj yeem muaj cov nqi ntxiv sib txawv nyob ntawm seb lub Hoobkas Suav twg nws los ntawm.
Yog tias koj tsis them se tiv thaiv kev pov tseg, qhov tshwm sim yuav tsis zoo. Cov neeg lis kev cai tuaj yeem thov kom them rov qab rau cov khoom xa tuaj uas tau xa tuaj peb xyoos dhau los, ntxiv rau cov paj laum. Kuj tseem yuav muaj kev nplua thiab qhov ua tau tias yuav muaj cov khoom raug coj mus. Yog tias koj tus lej TARIC yog qhov tseeb thiab cov kev ntsuas tiv thaiv kev pov tseg suav nrog hauv lub hauv paus ntaub ntawv, Cov Nyiaj Tau Los xav kom koj tau tshaj tawm thiab them lawv. Kev tsis paub tsis yog kev tiv thaiv raws li txoj cai.
EU tau siv cov cuab yeej tiv thaiv kev lag luam tawm tsam cov khoom lag luam Suav ntau zuj zus. Thaum lub Plaub Hlis Ntuj xyoo 2025, EU cov khoom xa tuaj ntawm Tuam Tshoj tau nce 8.2% ntau dua li thaum lub Plaub Hlis Ntuj xyoo 2024. Qhov no yog ib feem vim tias cov neeg xa khoom tawm ntawm Tuam Tshoj tau tsiv lawv cov khoom tawm ntawm kev ua lag luam hauv Tebchaws Meskas vim yog cov se Asmeskas nce siab. Ua teb rau qhov no, European Commission tau teeb tsa lub kaw lus saib xyuas kev xa khoom tshiab hauv xyoo 2025 los saib xyuas qhov nce ntawm cov khoom lag luam Suav nkag mus rau EU. Lawv kuj tau pib tshawb nrhiav kev tiv thaiv kev pov tseg hauv ntau pawg khoom.
Rooj 3: Cov Pawg Khoom Suav Xaiv Uas Raug Kev Ntsuas Tiv Thaiv Kev Pov Tseg ntawm EU (2025)
| khoom Qeb | Qhov Ntsuas ADD | Cov Tshooj TARIC |
| Cov khoom siv hlau tiaj tiaj | 17 - 28% | Tshooj 72–73 |
| Tej hub vuas | 13 - 36% | Ch. 69 XNUMX |
| Tsheb kauj vab thiab e-bikes | Nws txawv ntawm cov chaw tsim khoom | 8714-8712 |
| Cov vaj huam sib luag hnub ci (photovoltaic modules) | Raug ncua (kev saib xyuas ua haujlwm) | 8541 |
| Qee cov tshuaj sib xyaw ua ke | Nws txawv ntawm cov khoom | Tshooj 28–29 |
| Biodiesel thiab HVO | Txog li 12% (txhais tau tias xyoo 2025) | Ch. 38 XNUMX |
| Cov khoom siv txhuas | Txawv ntawm pawg me | Ch. 76 XNUMX |
| Cov fiber optic thiab cables | Nyob rau hauv kev tshawb nrhiav 2024–25 | 8544 |
Thaum coj ib yam dab tsi los ntawm Tuam Tshoj, ib txwm saib hauv lub ntaub ntawv TARIC kom paub txog TARIC Additional Code. Yuav tsum tshaj tawm plaub tus lej ntxiv yog tias nws teev nyob ib sab ntawm koj cov khoom thiab keeb kwm. Tsuas yog vim tsis muaj tus lej ntxiv hauv lub ntaub ntawv tsis tau txhais hais tias tsis muaj kev ntsuas. Nws tsuas yog qhia tau tias koj tus neeg tsim khoom tshwj xeeb tau raug soj ntsuam ntawm tus nqi sib txawv. Koj tus neeg muag khoom Suav yuav tsum muab tau lawv tus lej cim xa khoom rau koj. Tus lej no cia Revenue siv tus nqi raug rau lub tuam txhab ntawd.
Cov Ntaub Ntawv Yuav Tsum Muaj Rau Kev Xa Khoom Los Ntawm Tuam Tshoj Mus Rau Ireland
Tsis txaus tsuas yog paub cov lej thiab tus nqi se xwb; koj kuj yuav tsum muaj tag nrho cov ntaub ntawv kom koj cov khoom hla dhau Irish kev lis kev cai. Lub Tshuab Xa Khoom Tuaj Tsis Siv Neeg (AIS) los ntawm Cov Nyiaj Tau Los xav tau daim ntawv tshaj tawm kev lis kev cai hauv hluav taws xob (Daim Ntawv Tswjfwm Ib Leeg, lossis SAD) nrog rau cov ntaub ntawv tseem ceeb no.
Daim ntawv them nqi lag luam yog qhov tseem ceeb tshaj plaws. Daim ntawv them nqi yuav tsum muaj cov npe thiab chaw nyob ntawm tus neeg siv khoom thiab tus neeg muag khoom, cov lus piav qhia tag nrho ntawm cov khoom uas txaus los faib ua pawg, tus nqi thiab chav ntsuas, tus nqi pom zoo thiab txiaj, Incoterms (piv txwv li, FOB Shenzhen, CIF Dublin), thiab lub tebchaws keeb kwm. Nws yog ib txwm txais daim ntawv them nqi Suav dav dav uas suav nrog cov khoom hauv txoj kev tsis tshwj xeeb, xws li "kho vajtse khoom siv" lossis "khoom siv hauv tsev." Qhov no yuav tsis txaus siab rau Irish Revenue thiab yuav ua rau muaj kev lis kev cai rau kev tshuaj xyuas.
Tsis tas li ntawd xwb, koj yuav tsum muaj daim ntawv teev cov khoom ntim, daim ntawv pov thawj thauj khoom (rau kev thauj khoom hauv dej hiav txwv), daim ntawv pov thawj cua (rau cua freight), thiab feem ntau yog Daim Ntawv Pov Thawj Keeb Kwm. Tuam Tshoj tsis muaj cov ntawv cog lus tshwj xeeb nrog EU, tab sis nws tseem yuav xav tau Daim Ntawv Pov Thawj Keeb Kwm uas tsis yog qhov tshwj xeeb los ua pov thawj tias cov khoom muag tau los ntawm Tuam Tshoj tiag tiag thiab tsis tau xa los ntawm lub tebchaws uas muaj cov cai sib txawv, tshwj xeeb tshaj yog tias muaj kev ntsuas tiv thaiv kev pov tseg. Ua ntej koj tuaj yeem xa daim ntawv tshaj tawm kev lis kev cai hauv Irish, koj yuav tsum sau npe koj tus lej EORI (Kev Sau Npe thiab Kev Txheeb Xyuas Tus Neeg Ua Haujlwm Kev Lag Luam). Koj tuaj yeem tau txais tus lej no los ntawm Cov Nyiaj Tau Los, thiab nws yog qhov tshwj xeeb rau koj lub tuam txhab.
Rooj 4: Cov Ntaub Ntawv Tseem Ceeb Txog Kev Xa Khoom Tuaj - Tuam Tshoj Mus Rau Ireland
| Daim ntawv | Leej Twg Muab Nws | Qhov tseem ceeb yuav tsum tau ua |
| Kev Qhia Ua Lag Luam | Suav Chaw tsim khoom | Cov lus piav qhia txog cov khoom kom ntxaws, CIF/FOB tus nqi, Incoterms |
| Daim Ntawv Sau | Suav Chaw tsim khoom | Qhov hnyav tag nrho/qhov hnyav tag nrho, qhov loj ntawm lub thawv, suav cov khoom |
| Bill of Lading / AWB | Shipping Line / Airline | Paub meej tias xa khoom; yuav tsum tau rau kev tso tawm cov khoom thauj |
| Daim Ntawv Pov Thawj Keeb Kwm | Suav Chamber of Commerce | Tej zaum yuav tsum tau ua raws li kev tiv thaiv kev pov tseg |
| EORI Number | Cov Nyiaj Tau Los ntawm Irish (tus neeg xa khoom tuaj) | Yuav tsum tau sau npe ua ntej xa daim ntawv tshaj tawm AIS |
| Kev lis kev cai tshaj tawm (SAD) | Tus neeg xa khoom los yog tus neeg sawv cev ntawm AIS | Yuav tsum muaj tus lej TARIC 10 tus lej |
| Daim Ntawv Pov Thawj CE / Cov Ntawv Pov Thawj Kev Nyab Xeeb | Tus Neeg Muag Khoom (EU xav tau) | Yuav tsum tau rau electronics, khoom ua si, machinery, thiab lwm yam. |
Cov Ntsiab Lus Cai Xyoo 2025: Dab Tsi Tau Hloov Pauv
Xyoo 2025, cov cai rau kev xa khoom los ntawm Tuam Tshoj yuav nyuaj dua. Peb yam tseem ceeb rau cov tuam txhab hauv Ireland.
Lub EU txoj kev saib xyuas kev xa khoom tuaj tshiab, uas tau pib thaum lub Plaub Hlis 2025, yuav saib xyuas qhov ntau ntawm cov khoom xa tuaj rau lub sijhawm tiag tiag rau cov khoom lag luam uas xav tias muaj kev pheej hmoo siab ntawm kev hloov pauv kev lag luam los ntawm Tuam Tshoj. Tom qab cov se ntawm Asmeskas-Tuam Tshoj tau nce siab heev, Pawg Neeg Saib Xyuas tau teeb tsa ib pab pawg tshwj xeeb los saib xyuas qhov nce ntawm cov khoom lag luam Suav uas tau xa rov qab mus rau Tebchaws Meskas. Qhov no txhais tau tias cov neeg xa khoom tuaj ntawm Irish yuav tsum tau them sai sai rau cov khoom lag luam uas tau pom qhov nce ntxiv ntawm qhov ntim, xws li cov khoom siv hluav taws xob rau cov neeg siv khoom, cov khoom siv hauv tsev, thiab qee qhov chaw lag luam. Cov khoom xa tuaj hauv cov pab pawg no yuav raug kuaj xyuas ntau zaus ntawm tus kheej lossis los ntawm cov ntaub ntawv ntau dua li yav dhau los.
Qhov thib ob, Lub Npe Ua Ke tau hloov pauv rau lub Ib Hlis 1, 2024, thiab qee cov lej tshiab tseem siv thawj zaug hauv kev tshaj tawm tag nrho xyoo 2025. Yog tias koj tau siv cov lej uas tau muaj ua ntej xyoo 2024 CN kev hloov kho thiab tsis tau saib lawv txij li thaum ntawd los, muaj feem ntau koj tab tom tshaj tawm raws li cov lej uas tsis muaj lawm lossis tau muab lub npe tshiab. Lub Chaw Haujlwm TARIC Classification of Revenue tau ua rau qhov teeb meem no meej heev hauv nws cov lus qhia thaum kawg ntawm lub xyoo rau xyoo 2024.
Qhov thib peb, cov khoom muaj nqis tsawg dua € 150 uas xa los ntawm e-commerce tau txais kev saib xyuas ntau dua los ntawm cov neeg tswj hwm. Cov kev cai lij choj ntawm EU kev lis kev cai uas xav tau kev tshaj tawm hluav taws xob rau cov khoom xa tuaj no tau ua rau kev siv zog nruj dua. Irish Revenue tau tsom mus rau cov pob khoom los ntawm cov chaw lag luam e-commerce hauv Suav teb uas tau tshaj tawm tsis raug lossis tsis muaj nqis. Yog tias koj lub lag luam tau txais cov khoom los ntawm Tuam Tshoj thiab muag ncaj qha rau cov neeg siv khoom lossis los ntawm dropshipping, koj yuav tsum ua raws li Import One Stop Shop (IOSS) VAT cov kev cai thiab cov txheej txheem tshaj tawm tus nqi qis.
Kev Pab Nyiaj Txiag thiab Kev Txwv Tsis Pub Them Se
Tej hauj lwm uas yuav tsum tau ua yuav zam tau. EU muaj ib txoj kev tshem se thiab cov cai se uas yuav txiav lossis tshem tawm cov se rau qee yam khoom. Kev tshem se yuav ua tau thaum ib yam khoom lossis cov khoom siv raw tsis tau ua tiav txaus hauv EU thiab cov neeg tsim khoom hauv EU xav tau nws. European Commission muaj ib txoj kev thov kom tshem se rau qee yam tshuaj tshwj xeeb, cov khoom siv raw, lossis cov khoom siv thev naus laus zis uas koj coj los ntawm Tuam Tshoj.
Qhov kev pab cuam ua khoom sab hauv cia cov tuam txhab coj cov khoom tuaj yam tsis tau them se yog tias lawv yuav raug ua tiav thiab tom qab ntawd xa rov qab mus. Qhov kev pab cuam no tuaj yeem pab tau zoo rau cov chaw tsim khoom lossis cov neeg faib khoom hauv Irish uas ntxiv tus nqi rau cov khoom Suav ua ntej xa tawm mus rau lwm lub tebchaws EU. Kuj tseem muaj lub tshuab ua khoom sab nraud rau cov khoom lag luam uas raug xa tawm ntawm lub tebchaws mus ua tiav.
Txhua xyoo, nws yog ib lub tswv yim zoo los xyuas seb puas muaj tus nqi se quota siv rau koj cov khoom. Quotas txo tus nqi se rau qee qhov ntawm cov khoom xa tuaj. Thaum tus nqi quota puv lawm, tus nqi ib txwm yuav rov qab nce. Koj yuav tsum suav nrog tus lej siv quota tshwj xeeb hauv koj daim ntawv tshaj tawm kev lis kev cai rau lawv. Lawv yog cov neeg tuaj ua ntej, ua ntej tau txais kev pab. Yog tias koj tsis tau txais lub qhov rais quota, koj yuav tsum them tus nqi se ntau dua li tus neeg sib tw uas tau xa lawv daim ntawv tshaj tawm ob peb lub lis piam dhau los.
Tau Txais Koj Cov Khoom Los Ntawm Tuam Tshoj Mus Rau Ireland: Qhov Tseeb Txog Kev Thauj Mus Los
Kev paub txog cov lej TARIC thiab yuav ua li cas xam cov luag haujlwm tsuas yog ib nrab ntawm kev sib ntaus sib tua xwb. Ib nrab ntxiv yog kev tsiv cov khoom mus rau lwm qhov chaw. Qhov no txhais tau tias yuav xa koj cov khoom xa tuaj ntawm lub Hoobkas hauv Guangdong, Zhejiang, lossis Shenzhen mus rau lub tsev rau khoom hauv Dublin, Cork, lossis Limerick, nrog rau txhua daim ntawv ua tiav thiab kev lis kev cai raug tshem tawm sai li sai tau.
Kev thauj khoom hauv dej hiav txwv thiab kev thauj khoom los ntawm huab cua yog ob txoj hauv kev tseem ceeb uas feem ntau cov neeg xa khoom tuaj ntawm Irish xa khoom. Kev thauj khoom los ntawm dej hiav txwv yog txoj hauv kev pheej yig tshaj plaws los xa txhua yam uas hnyav tshaj ob peb puas kilograms. Feem ntau nws siv sijhawm 25 txog 35 hnub rau cov khoom kom tau los ntawm cov chaw nres nkoj loj hauv Suav teb mus rau cov chaw nres nkoj hauv Irish los ntawm txoj kev ib txwm mus los ntawm cov chaw tseem ceeb hauv Tebchaws Europe. Kev thauj khoom los ntawm huab cua txo qhov ntawd mus rau 3-7 hnub, tab sis nws raug nqi ntau dua ob peb zaug ib kilogram. Nws tsuas yog yuav tsum siv rau cov khoom muaj nqis siab, cov lus txib kom rov ua dua sai, lossis cov khoom uas cov se tau txuag los ntawm kev hloov pauv sai ua rau tus nqi ntxiv tsim nyog.
Kev thauj khoom hauv dej hiav txwv uas tsis muaj khoom txaus los ntim ib lub thawv loj. Ntawm qhov chaw nres nkoj hauv Suav teb, koj cov khoom thauj yuav raug muab tso ua ke nrog lwm tus neeg xa khoom cov khoom thiab muab tso rau hauv ib lub thawv sib koom. Ntawm qhov chaw mus, lub thawv ntawd yuav raug faib ua ob pawg. Thaum koj thauj khoom txaus kom puv ib lub thawv loj 20-foot lossis 40-foot, kev xa khoom puv thawv loj (FCL) yuav muaj txiaj ntsig. Rau lub thawv loj 20-foot, qhov no feem ntau yog ntawm 12 thiab 15 CBM.
Koom tes nrog ib tus kws tshwj xeeb: Topway Shipping
Cov tuam txhab Irish uas yuav khoom los ntawm Tuam Tshoj tuaj yeem tau txais txiaj ntsig zoo los ntawm kev ua haujlwm nrog tus khub logistics uas paub zoo txog kev xa khoom tawm ntawm Tuam Tshoj thiab kev ua raws li kev xa khoom tuaj ntawm Tebchaws Europe. Ib tus kws tshaj lij no yog Topway Shipping, uas nyob hauv Shenzhen, Suav teb.
Topway Shipping tau ua lag luam txij li xyoo 2010 thiab tau siv sijhawm ntau tshaj 15 xyoo los kawm paub yuav ua li cas tswj kev lag luam hla ciam teb e-lag luam thiab kev thauj khoom thoob ntiaj teb. Pab pawg tsim tsa muaj ntau tshaj 15 xyoo ntawm kev paub dhau los hauv kev thauj khoom thoob ntiaj teb thiab kev tshem tawm kev lis kev cai, nrog rau kev tsom mus rau kev xa khoom los ntawm Tuam Tshoj mus rau cov lag luam tseem ceeb xws li Tebchaws Europe. Lawv tswj hwm tag nrho cov saw hlau, txij li thawj ceg ntawm kev thauj mus los ntawm kev tsim khoom mus rau chaw nres nkoj Tuam Tshoj, mus rau kev khaws cia txawv teb chaws, mus rau kev tshem tawm kev lis kev cai ntawm ob sab xa khoom Tuam Tshoj thiab ntawm EU qhov chaw mus, mus rau qhov kawg mais xa mus rau tus neeg txais khoom kawg.
Topway Shipping muab ob qho tib si FCL thiab LCL kev pabcuam thauj khoom hauv dej hiav txwv los ntawm Tuam Tshoj mus rau cov chaw nres nkoj tseem ceeb thoob plaws ntiaj teb, suav nrog cov rooj vag loj hauv Tebchaws Europe. Qhov no zoo heev rau cov neeg xa khoom Irish uas xav tau kev ywj pheej. Qhov no txhais tau tias cov lag luam ntawm txhua qhov loj me, los ntawm cov tuam txhab me thiab nruab nrab uas xaj ib lub pallet ib hlis mus rau cov tuam txhab loj dua uas sau cov thawv txhua lub lim tiam, tuaj yeem tau txais kev tswj hwm kev thauj khoom tsis tas yuav cog lus rau qhov ntim tsawg kawg nkaus. Nws tseem ceeb dua los nrhiav tus khub thauj khoom uas paub yuav ua li cas ua raws li TARIC cov cai faib tawm, tuaj yeem ua cov ntawv xa khoom lag luam raug thiab cov npe ntim khoom uas ua tau raws li Irish Revenue xav tau, thiab tau ua haujlwm nrog EU cov neeg ua haujlwm kev lis kev cai ua ntej dua li tsuas yog nrhiav cov lus hais xa khoom pheej yig tshaj plaws hauv online.
Cov Yuam Kev Feem Ntau Uas Cov Neeg Nqa Khoom Tuaj Tebchaws Irish Ua - thiab Yuav Ua Li Cas Kom Tsis Txhob Ua Li No
Tom qab saib cov lus nug txog kev lis kev cai thiab kev ua tsis raws cai feem ntau hauv kev lag luam los ntawm Tuam Tshoj mus rau Ireland, nws pom tseeb tias muaj qee qhov tsis raug uas tshwm sim tas li. Thawj qhov thiab qhov txaus ntshai tshaj plaws uas yuav tsum ua yog theej cov lej HS ncaj qha los ntawm daim ntawv them nqi lossis cov ntaub ntawv xa tawm ntawm tus neeg xa khoom hauv Suav teb yam tsis tau kuaj xyuas koj tus kheej. Cov neeg xa khoom hauv Suav teb siv cov sijhawm them se ntawm Suav teb, uas yog raws li HS tab sis muaj cov kev txuas ntxiv tshwj xeeb rau lub tebchaws. Cov lej no tsis phim nrog cov lej EU TARIC. Ib txwm kuaj xyuas lub portal EU TARIC ntawm koj tus kheej.
Qhov yuam kev thib ob uas feem ntau tshwm sim yog tsis hloov kho cov lej TARIC tom qab CN hloov kho txhua xyoo. Raws li tau hais lawm, Combined Nomenclature hloov pauv txhua xyoo rau lub Ib Hlis 1. Ntau lub tuam txhab tsuas yog teeb tsa lawv cov lej xa khoom ib zaug xwb thiab tsis txhob saib dua. Ib qho lej uas yog lawm hauv xyoo 2023 tej zaum yuav tau hloov pauv hauv xyoo 2024 lossis 2025 CN hloov kho, uas txhais tau tias koj tam sim no tshaj tawm raws li cov lej uas cov txheej txheem kev lis kev cai hais tias tsis yog lossis tau raug faib dua.
Kev tsis ntsuas tus nqi qis, tshwj xeeb tshaj yog rau cov khoom muag hauv online, tseem yog qhov txaus ntshai heev rau kev ua raws li txoj cai. Kev dag ntxias hauv kev lis kev cai yog thaum koj hais tias cov khoom muaj nqis tsawg dua li qhov lawv muaj tiag tiag kom tsis txhob them se. Cov nyiaj tau los muaj peev xwm ua tau zoo rau kev txheeb xyuas qhov kev pheej hmoo thiab kuaj xyuas cov nyiaj tau tshaj tawm tsis tu ncua piv rau tus nqi lag luam thiab cov ntaub ntawv keeb kwm xa khoom tuaj. Cov kev nplua, uas suav nrog cov se rov qab rau ntau xyoo ntawm kev xa khoom ntxiv rau cov paj laum thiab cov nqi, yog qhov phem dua li kev txuag nyiaj luv luv.
Thaum kawg, ntau tus neeg xa khoom tuaj ntawm Irish tsis paub tias cov se tiv thaiv kev pov tseg tuaj yeem siv rau cov khoom uas feem ntau tsis koom nrog kev tsis sib haum xeeb hauv kev lag luam. Txij li thaum ntxov xyoo 2025, biodiesel los ntawm Tuam Tshoj tau raug rau cov se tiv thaiv kev pov tseg. EU tau muab cov kev ntsuas tiv thaiv kev lag luam rau cov khoom siv txhuas extrusions, qee cov khoom ntawv, thiab cov npe ntawm cov khoom siv niaj hnub. Ua ntej koj ua tiav qhov kev pom zoo tshiab, koj yuav tsum ib txwm xyuas lub ntaub ntawv rau TARIC Additional Codes. Koj yuav tsum tsis txhob ua qhov no tom qab thawj qhov kev xa khoom twb tuaj txog lawm.
xaus
Cov lej TARIC tsis yog ib txoj hauv kev los kos lub thawv xwb; lawv sawv cev rau lub hauv paus kev cai lij choj thiab nyiaj txiag rau txhua qhov khoom xa tuaj uas koj lub tuam txhab Irish ua los ntawm Tuam Tshoj. Kev tau txais kev faib pawg kom raug yuav ua rau koj tsis tau txais cov lus thov se tsis tau xav txog, tiv thaiv kev ncua sijhawm ntawm kev lis kev cai uas ua rau koj cov khoom xa tuaj tsis zoo, thiab cia koj ua qhov kev xaiv ntse txog kev yuav khoom thiab cov neeg muag khoom Suav.
Lub ntiaj teb xyoo 2025 muaj kev vam meej ntau dua li yav tas los. Kev lag luam tsiv tawm ntawm Tebchaws Meskas, cov thev naus laus zis tshiab ntawm EU saib xyuas kev xa khoom tuaj, kev hloov pauv cov cai tiv thaiv kev pov tseg, thiab kev hloov kho txhua xyoo rau Combined Nomenclature txhua yam qhia tau tias qhov ua haujlwm xyoo tas los tej zaum yuav tsis ua raws li txoj cai tag nrho xyoo no. Ua kom nws yog ib qho kev xyaum los xyuas cov lej ua ntej coj cov khoom tshiab. Khaws koj cov ntaub ntawv kom tiav thiab raug. Tsis tas li ntawd, ntiav cov neeg koom tes logistics uas paub sab kev ua raws li txoj kev ntawm Tuam Tshoj-mus-Ireland, tsis yog sab xa khoom xwb.
Yog koj ua tej yam kom raug ua ntej, kev xa khoom los ntawm Tuam Tshoj tseem yog ib txoj hauv kev zoo thiab pheej yig rau cov tuam txhab lag luam Irish ua lag luam. Kev ua raws li TARIC nyuaj heev, tab sis nrog cov ntaub ntawv raug, cov cuab yeej, thiab kev pab los ntawm cov kws tshaj lij, nws ua tau. Phau ntawv no tau muab cov qauv rau koj; tam sim no koj yuav tsum siv nws rau koj cov khoom thiab cov khoom xa tuaj.
FAQ
Q: Kuv puas xav tau tus lej TARIC rau txhua qhov kev xa khoom los ntawm Tuam Tshoj mus rau Ireland?
A: Yog. Txhua daim ntawv tshaj tawm kev lis kev cai xa los ntawm Revenue's Automated Import System (AIS) xav tau tus lej TARIC 10-tus lej uas tseem siv tau. Qhov loj thiab tus nqi ntawm cov khoom xa tuaj tsis muaj teeb meem.
Q: Cov lej TARIC hloov pauv ntau npaum li cas?
A: Lub Npe Ua Ke, uas yog cov lej TARIC raws li, raug hloov pauv txhua xyoo rau lub Ib Hlis 1. Koj tuaj yeem ua ntau qhov kev hloov pauv, suav nrog cov kev ntsuas tshiab tiv thaiv kev pov tseg lossis kev hloov kho rau cov quotas, txhua lub sijhawm hauv ib xyoos. Txhua hnub, lub hauv paus ntaub ntawv EU TARIC tau txais cov ntaub ntawv tshiab.
Q: Kuv puas siv tau HS code uas kuv tus neeg muag khoom Suav muab tso rau ntawm daim ntawv them nqi?
A: Tsis yog. Cov lej HS xa khoom ntawm Suav teb yog raws li daim ntawv teev nqi se hauv tebchaws Suav teb, uas txawv ntawm EU's Combined Nomenclature. Siv lub vev xaib TARIC ntawm European Commission los xyuas ob zaug seb puas yog EU TARIC code raug txhua zaus.
Q: Daim Ntawv Qhia Txog Kev Them Nqi Uas Muaj Kev Cai Lij Choj (BTI) yog dab tsi thiab kuv puas xav tau ib daim?
A: Kev txiav txim siab BTI yog kev txiav txim siab raws li txoj cai los ntawm Revenue uas hais tias qhov kev faib pawg TARIC yog dab tsi rau koj cov khoom. Nws siv tau rau peb xyoos thoob plaws EU. Yog tias koj cov khoom nyuaj, kim, lossis poob ntawm ob pawg nrog cov nqi se sib txawv heev, koj tsis tas yuav ua nws, tab sis nws raug txhawb kom ua.
Q: Kuv yuav paub li cas yog tias cov se tiv thaiv kev pov tseg siv rau kuv cov khoom lag luam hauv Suav teb?
A: Mus rau EU TARIC Consultation portal (ec.europa.eu/taxation_customs) thiab nrhiav koj cov lej khoom. Tom qab ntawd xaiv Tuam Tshoj (CN) ua lub tebchaws keeb kwm. Cov ntaub ntawv pom yuav qhia txog txhua yam kev ntsuas tiv thaiv kev pov tseg uas tam sim no muaj, ua ke nrog TARIC Additional Code uas siv tau.
Q: Puas yog Irish VAT ntawm cov khoom xa tuaj ib txwm yog 23%?
A: Tus nqi VAT ib txwm muaj hauv Ireland yog 23%, thiab nws siv rau feem ntau cov khoom lag luam uas raug coj los rau hauv lub tebchaws. Tab sis qee pawg, xws li khoom noj, khaub ncaws menyuam yaus, thiab qee cov khoom kho mob, tuaj yeem muaj tus nqi qis dua lossis tsis muaj. Saib ntawm Daim Ntawv Teev Npe VAT ntawm Cov Nyiaj Tau Los kom paub tias nws yog dab tsi rau koj hom khoom.
