Tukunga DDP ki Parani: Ko wai te Tino e utu ana i te GST?
Kupu Whakataki
Mena kua tukuna e koe tētahi mea ki Parani me ngā tikanga DDP (Delivered Duty Paid), kua pātai pea koe ki a koe anō i tētahi pātai e ahua ngāwari ana engari he tino uaua: ko wai e utu ana i te VAT? E kitea ana he nui ake te uaua o te whakautu i tā te ingoa Incoterm e kī nei. Ki te hē koe, ka raru pea tō whakahaere i ngā pire taake ohorere, ngā whakaroa i ngā tikanga tuku iho, me ngā hapa utu nui i roto i ngā ture.
I runga i te pepa, ko te DDP tētahi o ngā Incoterms tino pai ki te kaihoko. Ko te kaihoko te kawenga mō ngā utu me ngā tūponotanga katoa kia tae rā anō ngā taonga ki te wāhi kua tohua e te kaihoko. Kei roto i tēnei ko te whakawātea kaweake, te uta o tāwāhi, te whakawātea tikanga kawemai, me ngā taripa me ngā taake katoa e tika ana. Ko te tikanga, i roto i te ariā, ko te kaihoko te utu i te GST. Engari he paerewa anō tā Parani mō te hokohoko ipurangi, te GST kawemai, me ngā paearu e huri haere ana mō te māngai pūtea, e uaua ake ai ngā mea.
Ka tae atu tēnei tuhinga ki te kaupapa matua. Anei ngā whakautu ki ō pātai mō te mahi a te VAT kawemai Wīwī, ko wai te tangata whai kawenga ture i raro i te DDP, ngā mea i rerekē i ngā ture o te EU me Wīwī, me pēhea te pupuri i te ture i te tau 2025 me tua atu. He pono tēnei ahakoa he kaihanga Haina koe, he kaihoko hokohoko ipurangi whakawhiti-rohe, he tohunga whakahaere uta rānei e whakahaere ana i ngā utanga mai i Haina ki Wīwī.
He aha te tikanga tūturu o te DDP?
E ai ki a Incoterms 2020, i whakaputaina e te International Chamber of Commerce, ko te DDP, ko te Delivered Duty Paid rānei, te kirimana e nui rawa atu ai te kawenga a te kaihoko. Ka haria e te kaihoko ngā hua ki te wāhi kua tohua i roto i te whenua kawemai. Kua hipa kē i ngā tikanga tāke, ā, kua utua katoatia ngā utu kawemai me ngā taake. Ko te mahi anake a te kaihoko ko te tuku i ngā taonga.
Nā tēnei ka tino manakohia te DDP e ngā kaihoko, inā koa ngā kaihoko me ngā pakihi iti e hiahia ana ki tētahi utu e uru ana ngā mea katoa, ā, kāore he utu tāpiri i te tatau. I roto i ngā tauwhitinga pakihi-ki-pakihi (B2B) puta noa i ngā rohe, me mōhio te kaihoko ki te nui o te utu, he mea tino noa hoki tēnei.
Engari he raruraru nui kei ngā paerewa Incoterms 2020: E mea ana a DDP me āhei te kaihoko ki te mahi ture hei Kawemai Rekoata (IOR) i te whenua e haere ana ngā taonga. Mō ngā kaihoko ehara i te EU, ehara tēnei i te mea ngāwari i Parani me te toenga o te EU. Ko te pakihi e kawemai ana me noho hei pakihi rēhita i roto i te EU, ā, i roto i te maha o ngā āhuatanga, me whai nama VAT Wīwī me te nama EORI (Economic Operators Registration and Identification). Ki te kore e tutuki i ēnei whakaritenga, ehara i te mea kāore koe e utu VAT; ka uaua noa te mōhio ko wai kei a ia te nama me pēhea te utu.
Te Mahi a te VAT Kawemai Wīwī
Ko te nuinga o ngā taonga e kawea mai ana ki Parani he reiti GST noa iho o te 20%. He iti ake ngā reiti mō ētahi ratonga tunu kai me te manaaki manuhiri (10%), ngā hua kai me ngā pukapuka (5.5%), me ētahi taonga rongoā (2.1%). Engari mō te nuinga o ngā taonga kaihoko me ngā taonga arumoni kua hangaia, ko te reiti noa he 20%.
I mutu te whakahekenga GST a Wīwī mō ngā mōkihi iti te uara i te 1 o Hūrae, 2021. I mua atu i tēnā, kāore i utua he GST mō ngā mōkihi mō te €22, iti iho rānei. Ko te tikanga o tēnei, me utu e ia kaipuke arumoni e tae mai ana ki Wīwī te GST kawemai, ahakoa te nui o te utu. Heoi, ka pā noa te takoha tikanga ki ngā kaipuke he nui ake te uara FOB i whakapuakina i te €150. Koinei te paepae takoha de minimis a Wīwī, he rite tonu ki te paerewa whānui o te EU.
Ka whakamahia te uara CIF (Utu, Inihuarangatia, me te Uta) o ngā hua hei whakatau i te pūtake GST. Mena he takoha kawemai, ka tāpirihia ki taua pūtake i mua i te tatau i te GST. Koinei te āhua o te tātai mahi:
| Hipanga Tatau | Tātai / Tuhipoka |
| Uara Ritenga (CIF) | Te utu o ngā taonga + te tuku + te inihua ki te rohe o te EU |
| Kawemai | CIF × te reiti takoha TARIC e tika ana (toharite ~4.2% mō te EU; mēnā ko te CIF > €150 anake) |
| Putunga VAT | CIF + Taake Kawemai |
| Kawemai Taake | Pūtake VAT × 20% (reiti paerewa) |
| Tauira: Taonga €1,000, utanga €120, takoha 5% | CIF = €1,120; Taake = €56; Taake Taapiri = (€1,176) × 20% = €235.20 |
He mea nui anō hoki kia mōhio ki tētahi panonitanga i te tau 2022 i pā nui ki te whakahaere a ngā umanga i Parani i te GST kawemai. Kāore i taea e ngā pakihi te utu GST i ngā tari taake mai i te Hanuere 2022. Ka taea tonu e ngā tāngata takitahi te mahi i tēnei. Engari, me whakamahi ngā umanga kua rēhita ki Parani i te utu whakamuri GST e tika ana (autoliquidation de la TVA à l'importation). Ko te tikanga o tēnei, ko te whakahoki GST CA3 ā-marama e whakaatu ana i te GST kawemai hei GST putanga me te GST whakauru. Mō ngā umanga e taake katoatia ana, he mahi pepa noa iho tēnei. Engari ko te tikanga o tēnei, me rēhita ngā kaihoko i waho o te EU e whakamahi ana i te DDP mō te GST Parani i te wā kawemai kia taea ai te whakamahi i tēnei tikanga.
Ko wai te tangata e utu ana i te GST i raro i te DDP?
Koinei te wā ka tīmata te whakamere o ngā mea. Ko te kaihoko te kawenga ture mō te utu i ngā taake kawemai katoa, tae atu ki te GST, i raro i ngā ture DDP. Engari ko te āhua o te utunga o taua GST me te tangata e tirohia ana e ngā mana whakahaere tikanga Wīwī hei kaiutu, e whakawhirinaki katoa ana ki te rēhita tika o te kaihoko hei Kaihoko Rekoata (IOR).
Mena kāore te kaihoko i roto i te EU, ā, ka utua e ia tētahi kaikawe, tētahi kaitātaki utanga rānei (pēnei i a DHL, FedEx, UPS rānei) hei whakahaere i te whakawāteatanga tikanga mā rātou, ko te tikanga ka utua e te kaikawe ngā takoha kawemai me te VAT ki ngā tikanga Wīwī, kātahi ka utua te kaihoko mō te moni whakahoki, me te utu whakahaere. I tēnei take, ka utua e te kaihoko te VAT, engari ehara i te mea mā te utu whakamuri; engari, ka whiwhi moni tārewa rātou. Mena ka tutuki i te kaihoko ētahi whakaritenga, ka taea e rātou te tono ki ngā Mana Tāke Wīwī (Direction Générale des Finances Publiques) mō te whakahokinga VAT.
Engari ki te hiahia te kaihoko ki te mahi pai ake, inā koa i runga i te tauine nui, me rēhita ki te VAT Wīwī me te whakamahi i te pūnaha utu whakamuri. Ko te tikanga o tēnei, kāore te pakihi e hiahia ki te utu VAT moni i te tari taake, ā, kei a ia te mana whakahaere katoa mō tana āhuatanga VAT i Wīwī.
Ko tētahi atu āhuatanga me aro atu ko ngā tuku DDP ina KĀORE te kamupene o tāwāhi i whakaingoatia hei kawemai i runga i te whakapuakitanga tikanga. Tērā pea ka puta tēnei, hei tauira, mēnā i whakamahia te ingoa o te kaihoko hei whakakore i ngā tikanga. I tēnei wā, kāore e taea e te kaihoko te whakahoki ture i te VAT kawemai i whakaurua ki roto i te hoko. He hapa noa tēnei i roto i te hokohoko ipurangi whakawhiti-rohe, he nui te moni e pau ana.
| Whakaari | Ko wai ka utu i te VAT ki te Tari Tāke? | Ka taea e te kaihoko te tono anō i te VAT? | Taumata Whakatemeke |
| Kaihoko kua rēhitatia hei IOR + nama VAT Wīwī (utu whakamuri) | Kaihoko (mā te whakahoki VAT) | Āe — tauwehenga i runga i te CA3 | iti |
| Ka tukuna e te kaikawe te GST, ka tukuna e te kaihoko nama | Kaikawe (kua utua), Kaihoko (kua utua) | Āe — mā te kereme whakahokinga moni VAT | wawaenga |
| Ka whakarārangihia te kaihoko hei kawemai, ka tangohia e te kaihoko te utu | Kaihoko i te tari taake; ka pikau te kaihoko i ngā utu ōhanga | No | Tino Hāngai |
| IOSS i whakamahia (B2C, uara ≤ €150) | Ka kohia e te kaihoko i te wā e hoko ana | Kāore he utu — kāore he GST e utua ana | iti |
Ngā Huringa Matua o te Ture: Ngā Mea Kua Huri i te Tau 2025–2026
I ngā tau e rua kua pahure ake nei, kua tino rerekē ngā ture mō ngā kaweake DDP ki Parani. E toru ngā huringa nui me mōhio ngā kaihoko me ngā kaiwhakahaere ratonga.
Te Mutunga o te Māngai Pūtea Iti i raro i te Whakahaere 42
Ko te Ture 42 (waehere tikanga ritenga 4200) he huarahi rongonui ki te kawe mai i ngā hua ki Parani me te kore e utu i te GST kawemai. Heoi, me tuku ngā taonga ki tētahi atu mema o te EU, ā, me whai i ngā tikanga motuhake. Ko te mea nui, kāore i hiahiatia he rēhitatanga GST i Parani, ā, nā tēnei i rongonui ai mō ngā kaiwhakarato o te UK me ētahi atu kaiwhakarato ehara i te EU ki te tuku taonga ki te EU mā Parani i runga i ngā tikanga DDP.
I roto i te Ture Pūtea Wīwī mō te tau 2025, i kīia ko te kōwhiringa ki te whakamahi i te māngai pūtea "kotahi" i raro i te Ture 42 i mutu i te 31 o Tīhema, 2025. Mai i te Hanuere 2026, ko ngā umanga katoa ehara i te EU e kawemai ana i ngā taonga ki Wīwī i raro i te Ture 42 me whai nama VAT Wīwī (e whā ki te waru wiki te roa), he nama EORI Wīwī e hono ana ki taua rēhitatanga VAT, ā, me tuku hoki i ngā whakahokinga VAT ia marama ki ngā mana whakahaere taake Wīwī. He huringa nui tēnei ki te mahi a ngā mea ka whakararuraru i te maha o ngā whatunga tuku taonga mai i Haina ki te EU e haere ana mā roto i ngā tauranga Wīwī, i ngā pokapū whakahaere rānei.
Te Taake Hou €2 mō ngā Mōkihi Utu-iti
Mai i te 1 o Poutū-te-rangi, 2026, i tāpirihia e Parani he utu whakahaere tikanga €2 mō ia waehere HS ahurei mō ngā mōkihi katoa e haere mai ana ki te whenua mai i waho o te EU he iti iho i te €150 te uara. He tāpiritanga tēnei taake ki te VAT e kohia ana e te IOSS. Mō ngā kaihokohoko e tuku ana i ngā mōkihi me te neke atu i te kotahi hua, ka tere te piki haere o tēnei. Hei tauira, ko te utu mō tētahi mōkihi me ngā taonga me ngā waehere HS motuhake e rua he €4. Ko tēnei huringa he wāhanga o te kaha nui ake a Parani ki te whakatikatika i ngā taake mō te hokohoko ipurangi mai i waho o te EU ki te whakataurite ki ngā taake mō ngā toa o Parani.
Te Utu Whakamuri GST me te Tukunga-mua
Me whakamahi ngā umanga katoa i Parani kua rēhita mō te GST i te utu whakamuri GST kawemai mai i te tau 2022. Ka whakakīia e te tari tikanga Wīwī (DGDDI) tētahi wāhanga o te whakapuakitanga GST mō ngā kawemai taake i mua i te wā. Heoi, kei ngā pakihi tonu te kawenga mō te whakauru i te GST tangohanga me te tirotiro i ngā raraunga kua whakakīia i mua. Ki te kore koe e whai i ngā ture, tae atu ki te kore e whakapuaki i ngā kawemai kāore e taakehia, te hē rānei i roto i te turanga taake, me utu pea koe ki te 40% ki te 80% o te GST e nama ana, me te huamoni ia marama.
IOSS: Te Ara Atamai mō te Hokohoko Ipurangi B2C i raro i te €150
Ko te mahere Import One Stop Shop (IOSS), i tīmata i te 1 o Hūrae, 2021, koia tonu te huarahi pai rawa atu mō ngā kaihoko hokohoko ipurangi whakawhiti-rohe e hiahia ana ki te hoko atu ki ngā kiritaki Wīwī me te tuku taonga e €150 te uara, iti iho rānei. Mā te IOSS, ka whiwhi te kaihoko i tētahi nama VAT EU kotahi (ka taea te tiki mai i tētahi whenua mema o te EU) ā, ka kohia e ia te VAT Wīwī i te wā hoko ina tāpae te kiritaki. Ina tae te mōkihi ki ngā tikanga Wīwī, kāore te kaiwhiwhi e utu i tētahi VAT kawemai. Engari, ka whakarārangihia noa e te whakapuakitanga tikanga te nama IOSS a te kaihoko hei tohu kua utua kētia te VAT.
Mā te IOSS ka māmā ake te kohi VAT i muri i te tukunga, ka ārai i ngā mōkihi kei mau ki ngā tikanga tuku taonga, ā, ka hoatu he utu mārama ki te kaihoko. Mena he kaihoko koe nō waho o te EU, pērā i Haina, me rēhita koe ki te IOSS mā te takawaenga kei te EU, ko ia anō hoki te kawenga mō te whakarite kia utua e koe te VAT. He mōhiotia whānuitia te ariā takawaenga, ā, he ngāwari ki te kitea mā roto i ngā kamupene kawe taonga me ngā kamupene ture nui.
Mō ngā take IOSS, ko te reiti VAT e pā ana e ahu mai ana i te whenua mema o te kaihoko i te EU, ehara i te whenua e whakawāteahia ai ngā taonga. Ko te mōkihi i tukuna mai i Haina e haere ana i roto i ngā tikanga tāke i Netherlands engari ka tukuna ki te kaihoko i France ka utua he VAT Wīwī i te 20%, ehara i te VAT Tatimana i te 21%.
DDP vs. DAP: Te Kōwhiri i te Incoterm Tika mō Parani
Nā te mea he tino uaua te whakatutuki i ngā ture GST o Wīwī i raro i te DDP, he maha ngā kaihokohoko e whakaaro ana mēnā he pai ake te kōwhiringa DAP (Tukuna ki te Wāhi). I raro i te DAP, ko te kaihoko te kawenga mō te utu GST, ngā takoha, me te whakakore i ngā tikanga kawemai. Ko te tikanga o tēnei ko te rōpū Wīwī anake te mea me whai i ngā ture, he mea e tupu pinepine ana nā te mea kua rēhita kē rātou ki te GST, ā, e mōhio ana rātou ki te mahi i ngā takoha Wīwī.
Ko te taupatupatu he mea nui ake mō te pakihi, kaua mō te kawe taonga. Mā te DAP ka kino ake te tukanga hoko, inā koa i ngā āhuatanga B2C ina kore ngā kaihoko e mōhio me pēhea te whakakī i ngā whakapuakitanga kawemai. Ka taea e ia te waiho i ngā tuku ki muri, ngā amuamu a ngā kaihoko, me ngā utu tāpiri mō ngā kaikawe e utu ana i ngā takoha me ngā taake i mua (hei tauira, ka utua e DHL he utu moni tere o te 1.8% o ngā taake me ngā tikanga, me te iti rawa o te €20 tae atu ki te VAT, mō ngā tuku DAP ki Parani - he reiti kāore e pā ki te DDP). Mena he kamupene Parani te kaihoko me tana ake rēhitatanga VAT me te wheako ki ngā tikanga, ko te DAP te whiringa pai ake mō ngā tauwhitinga B2B.
| Tuhinga | DDP | DAP |
| Ko wai e utu ana i ngā takoha tikanga? | kaihoko | kaihoko |
| Ko wai e utu ana i te VAT kawemai? | Kaihoko (ture) | kaihoko |
| Te wheako kaihoko (B2C) | Kore he hononga - utu kua tau katoa | Kino - he utu ohorere mō te tuku |
| Me rēhita te kaihoko? | He maha ngā wā e hiahiatia ana te VAT/EORI Wīwī | Ehara i hiahiatia |
| Te tupono ki te kore e tutuki | He teitei mō ngā kaihoko ehara i te EU | He iti iho mō te kaihoko |
| Te utu mō te tuku moni DHL (Wīwī) | Kāore e hāngai ana | 1.8% o ngā takoha/taake (iti rawa €20 tae atu ki te VAT) |
| Ko tehea te mea pai mō te B2C? | Āe | No |
| Ko te mea pai rawa atu mō te B2B? | taea | He maha ngā wā e pai ake ana |
Ngā Mahi Whaihua mō ngā Kaihoko Ehara i te EU e Tukuna ana te DDP ki Parani
Mena he kaihoko koe nō waho o te EU, ahakoa kei Haina koe, kei te US, kei hea atu rānei, ā, e hiahia ana koe ki te tuku taonga ki Parani i runga i ngā tikanga DDP, anei ngā mea me mahi e koe.
Tuatahi, kimihia mēnā me rēhita koe mō te VAT Wīwī. Kāore he moni iti rawa mō ngā umanga i waho o te EU. Mēnā ka mahi koe i ngā tauwhitinga kawemai, tuku rānei e tākehia ana i Wīwī, me rēhita koe. Me rēhita ngā umanga kāore i te EU i te wā tonu ka mahi rātou i tā rātou tauwhitinga tākehia tuatahi, he rerekē ki ngā umanga kei te EU, he paepae €85,000 mō ngā taonga. Me whiriwhiri anō hoki ngā pakihi kāore i te EU i tētahi māngai pūtea, he kamupene noho Wīwī e mahi tahi ana, e takitahi ana hoki, mō ō kawenga VAT. Mā tēnei tangata e tuku ō whakahoki VAT CA3 ia marama.
Tuarua, tikina he nama EORI mai i Parani. He rerekē tēnei i te nama VAT, engari he hononga kei waenganui. E hiahiatia ana mō ngā whakapuakitanga tikanga katoa mō ngā kawemai me ngā kaweake. Ka hiahiatia te EORI mō tētahi hinonga ehara i te EU e mahi ana hei kaikawemai i raro i te Ture 42 mai i te tau 2026.
Tuatoru, whiriwhiria he kaihokohoko tikanga, he kaituku uta rānei e mōhio ana ki te whakahaere i ngā tikanga Wīwī, tae atu ki te pūnaha whakapuakitanga tikanga DELTA IE e hiahiatia ana, ā, mō ngā utanga RoRo mai i te marama o Hepetema 2025, ko te pūnaha Obligatory Logistics Envelope (ELO). Ko te whakarōpūtanga waehere HS hē, ko ngā hua kāore i te tino uara, ko te ngaronga o te EORI he tauira katoa o ngā hapa i roto i ngā pepa tikanga ka puta he whakaroa nui me ngā whiu.
Tuawhā, ki te mea kei te tuku koe i ngā taonga B2C he iti iho i te €150 te uara, whakaarohia te rēhita ki te IOSS. Ka tangohia katoatia te VAT mō ngā kawemai mai i te tukanga tikanga, ā, ka pai ake te wheako tuku mō ngā kiritaki. Ka tīmata te taake €2 mō ia waehere HS i te marama o Poutū-te-rangi 2026, nō reira kia tino whakaurua hoki tēnei utu hou ki roto i ō tataunga utu taunga.
Me pēhea te tautoko a Topway Shipping i te DDP Logistics ki Parani
I te kawe i a DDP ki Parani, me whai hoa mahi kawe taonga koe e mōhio ana ki ngā taha pakihi me ngā taha ture o te utanga whakawhiti-rohe. Nā te utu whakamuri VAT, ngā whakaritenga māngai pūtea, ngā whakarerekētanga taake hokohoko ipurangi, me ngā whakarerekētanga ki te pūnaha tikanga.
Mai i te tau 2010, kei Shenzhen, Haina te turanga o Topway Shipping, ā, kua tuku ratonga kawe waka ipurangi tino pai rawa atu. Neke atu i te 15 tau te wheako o te tīma whakatū o Topway ki ngā mahi kawe waka o te ao me te whakakore i ngā tikanga tuku iho. Nā tēnei kua nui te mōhiotanga o te kamupene mō te mekameka kawe waka katoa, mai i te kawe waka tuatahi me tāwāhi. whare patu ki te whakawātea i ngā tikanga tāke me te tuku whakamutunga ki ngā mākete ūnga.
Ko te kaha matua o Topway kei te tuku taonga mai i Haina ki te US, engari ka taea hoki e te kamupene te tuku ki ngā mākete nui puta noa i te ao, pērā i a Parani me Ūropi whānui. He ngāwari ngā ratonga utanga moana a Topway mai i Haina ki ngā tauranga matua o te ao, ā, e whakarato ana i ngā kōwhiringa utanga ipu-katoa (FCL) me ngā kōwhiringa utanga ipu-iti iho (LCL). Nā tēnei he kōwhiringa pai mō ngā kaihoko e hiahia ana ki te whakahaere i ngā tuku nui B2B me ngā rerenga whakatutuki hokohoko ipurangi.
Ina tukuna ngā taonga e ngā kaihoko ki Parani i raro i ngā tikanga DDP, he āwhina nui te hoa mahi kawe taonga pēnei i a Topway, ehara i te mea mō te kawe tere i ngā taonga anake, engari mō te mahi tahi me ngā kaihoko tikanga, ngā māngai putea, me ngā whatunga tuku ā-rohe kia mōhio ai kei te whaihia ngā whakaritenga ture katoa i ia wāhanga. Me ngā panonitanga ki te Ture 42 i te tau 2026 me te taake utu iti hou, ko te mahi tahi me tētahi kaiwhakahaere kawe taonga mai i Haina e tino mōhio ana ki ēnei panoni ka rerekē pea i waenga i te tukunga maeneene me te whakaroa utu nui.
Kei a Topway Shipping ngā hanganga, ngā mōhiotanga, me ngā ngāwari hei āwhina i a koe ki ō whāinga whakahaere, ahakoa he kaihoko hokohoko ipurangi rongonui koe e whānui haere ana ki te mākete Wīwī, he kaihanga rānei e titiro ana ki ngā hongere tika-ki-te-kaihoko i Ūropi.
Opaniraa
E ai ki ngā tikanga o te DDP, he herenga kirimana tā te kaihoko ki te utu i te GST — engari i Parani, ko te whakatutukitanga o taua herenga, ko wai e mōhiotia ana ko ia te kaiutu e ngā mana whakahaere taake, me te taea rānei te whakahoki mai i taua GST, e whakawhirinaki ana ki te whatunga o ngā whakaritenga rēhitatanga, ngā tikanga tikanga, me ngā whakahoutanga ture hou kua huri i te āhua o te whenua.
Ko te tino take mō ngā kaihoko ehara i te EU ko tēnei: ko te tuku kaipuke ki Parani i raro i te DDP me te kore rēhitatanga VAT tika o Parani me te EORI kei te piki haere te mōrearea. Ko te whakakorenga o te māngai pūtea iti i raro i te Regime 42, te utu whakamuri VAT whakahau mō ngā pakihi, me te whakaurunga o te takoha pōkai iti-uara €2 e tohu ana i te huarahi kotahi - kei te whakakaha a Parani i te ture me te kati i ngā āputa i whakamahia e ngā kaihoko ehara i te EU i mua. Ko ngā kaihoko e haumi ana ki te hanganga rēhita tika, te māngai, me te whakahaere ratonga ka kitea he wātea me te whai hua te mākete Parani. Ko te hunga kāore e pera, tera pea ka tūtaki rātou ki ngā aromatawai VAT, ngā pupuri tikanga, me te kino o te ingoa o ngā kiritaki Parani.
Ehara i te mea he pātai taake noa te tika o te DDP i Parani — he pātai rautaki mekameka tuku taonga hoki. Tīmata ki te kōwhiringa Incoterm mārama, hangaia he hanganga ture tika, me te mahi tahi me ngā tohunga whakahaere e mōhio ana ki te mākete Parani.
FAQs
Q: Me utu tonu te kaihoko i te GST kawemai i raro i te DDP tuku ki Parani?
A: E ai ki a DDP Incoterms, ko te kaihoko te kawenga ture mō ngā utu kawemai katoa, tae atu ki te GST. Engari ko ngā taipitopito ture e whakawhirinaki ana ki te tangata kua whakarārangihia hei Kawemai o te Rekoata. Mena kāore te kaihoko i roto i te EU, ā, kāore i a ia te rēhita GST Wīwī, ka utua pea e tā rātou kaikawe te GST i mua, kātahi ka utua rātou mō taua mea.
P: He aha te reiti VAT o nāianei mō ngā taonga kawemai i Wīwī?
A: Ko te reiti VAT Wīwī noa he 20% o te uara CIF o ngā hua me te utu kawemai pea. Ko ētahi momo hua, pērā i te kai, ngā pukapuka, me ētahi rongoā, he iti ake ngā ōrau o te 10%, 5.5%, me te 2.1%.
P: Me rēhita ahau mō te VAT Wīwī hei kaihoko ehara i te EU e tuku ana i te DDP?
A: Āe. Kāore e hiahiatia kia rēhita ngā umanga ehara i te EU i Parani. Me rēhita tetahi pakihi kāore anō kia whakatūria i Parani, ā, e mahi ana i ngā kawemai taake, i ngā taonga rānei, mō te VAT, me utu hoki i tētahi māngai putea Wīwī, ko ia hoki te kawenga mō te whakarite kia whai te pakihi i ngā ture.
P: He aha te IOSS, ā, āhea me whakamahi mō ngā tuku ki Parani?
A: Whakautu: Mā te IOSS (Kawemai Kotahi te Toa) ka taea e ngā kaihoko te kohi i te VAT EU i te wā e hoko ana mō ngā tuku e €150 te uara, iti iho rānei. Mena he nama IOSS kei runga i te tuku, kāore te rohe o Wīwī e kohi i te VAT kawemai. I raro i te rohe €150, koinei te huarahi pai ki te mahi i te hokohoko ipurangi B2C.
Q: He aha ngā mea i rerekē mō te tuku DDP ki Parani i te tau 2026?
A: E rua ngā whanaketanga nui i puta: Mai i te marama o Hānuere 2026, kāore i whakaaetia te māngai pūtea iti i raro i te Ture 42. Ko te tikanga o tēnei me whai nama VAT me EORI Wīwī katoa ngā kawemai ehara i te EU. I tīmata anō a Wīwī ki te utu €2 mō ia waehere HS ahurei mō ngā mōkihi iti te uara (i raro i te €150) mai i waho o te EU mai i te 1 o Poutū-te-rangi, 2026. He motuhake tēnei mai i ngā takoha VAT IOSS.
Q: Ka taea e te kaihoko te whakahoki mai i te GST kawemai i utua ki Parani?
A: Āe, i te nuinga o ngā wā. Mena kua rēhita te kaihoko ki te GST, ā, kua rēhita hei Kawemai Rekoata i Parani, ka taea e rātou te whakamahi i te tikanga utu whakamuri i runga i tā rātou hokinga CA3 hei whakahoki mai i te GST i utua e rātou mō ngā kawemai. Ka taea e ngā kaihoko kāore i rēhita te tono ki ngā Mana Tāke o Parani kia whakahokia mai he moni, engari me tutuki i a rātou ētahi whakaritenga me te tuku kereme o te €200 neke atu rānei mō ngā umanga i waho o te EU.
