Tukunga DDP ki Potukara: Ngā Mea e Me Mōhio Ngā Kawemai Mō Te 23% GST
Kupu Whakataki
Kua piki haere te rongonui o te DDP (Delivered Duty Paid) hei huarahi tuku taonga mā te hunga e kawe mai ana i ngā taonga ki Potukara. Kei roto i tēnei ko ngā kaihokohoko i Lisbon e tiki ana i ā rātou taonga mai i Haina, ngā kaihoko hokohoko ipurangi e tuku ana ki ngā kiritaki Potukara, me ngā kaiwhakahaere Amazon FBA e pupuri ana i tētahi whare putunga i Ūropi. He māmā noa iho te āhua: mā te kaihoko e tiaki ngā mea katoa, mā te kaihoko e tiki ngā hua me te kore e whakakī i tētahi puka tikanga, ā, e mōhiotia ana te utu taunga. Ko te 23% VAT e utua ana e Potukara mō te nuinga o ngā taonga kawemai ka huri te mea e ahua māmā ana hei mahi uaua rawa atu ina tae mai ki te moni me te whai i ngā ture.
E whai ana a Potukara i te ture VAT a te EU, heoi, e whakatakoto ana i ana ake reiti ā-motu me ngā reiti e rerekē ana i runga i te rohe. Ko te reiti paerewa o te 23% e pā ana ki te nuinga o ngā taonga e kawea mai ana ki te EU mai i waho o te EU. Ko tēnei reiti e ahu mai ana i te uara o ngā taonga me tetahi utu tikanga ka pā pea. He mea nui ake taua pānga whakakotahi i te whakaaro o te nuinga o ngā kaikawemai. Ko te tapeke o te VAT kawemai i runga i te uta €1,000 me te reiti takoha 4.7% ehara i te €230; he tata ki te €241 nā te mea e ahu mai ana te VAT i te moni kei roto te taake.
E whakamārama ana tēnei tuhinga i te tikanga o te DDP ina tukuna ki Potukara, me pēhea te pānga o te 23% VAT ki ngā takoha ritenga me te tikanga aromatawai CIF, ko tehea te kōwhiringa pai rawa atu ko te DDP, ā, ko tehea te kōwhiringa pai ake ko te DAP (Tukuna ki te Wāhi), me ngā tuhinga e tika ana kia mau hei karo i ngā whakaroa me ngā whiu i ngā takoha ritenga Potukara.
Te Tikanga Tuturu o te DDP — me ōna Kāore
E whakamārama ana ngā aratohu Incoterms 2020 a te International Chamber of Commerce i te DDP, arā, ko te Tukunga Kua Utua. Ko te DDP te kupu tuku e utaina ana te takoha nui rawa atu ki te kaihoko. I raro i te DDP, ko te kaihoko te kawenga mō ngā utu me ngā mōrearea katoa e pā ana ki te kawe i ngā taonga mai i tō rātou pūtake ki te ūnga i whiriwhiria e te kaihoko. Kei roto i tēnei ko te whiwhi whakaaetanga ki te kaweake mai i te whenua pūtake, te utu i ngā utu kawemai me ngā taake katoa (tae atu ki te VAT), te whiwhi whakaaetanga tikanga i Potukara, me te tuku i ngā taonga ki te wāhi tuku kua whakaaetia. Ko te tango noa i ngā hua me tango e te kaihoko.
Mā tēnei ka ātaahua te āhua o te DDP ki ngā kaihoko kāore i te mōhio ki te kawemai, kāore rānei i te whai nama EORI, tae atu ki ngā kaihoko e hiahia ana kia māmā ake te tukanga hoko. Engari he hapa hanganga kei reira e whakararuraru ana i te tini o ngā kaituku: ko te kaihoko, ehara nei i te EU, e tumanakohia ana kia mahi hei kaikawe mai i roto i te rekoata i Potukara. E ai ki ngā ture tikanga o Potukara me te EU, me whai nama EORI te tangata e kawemai ana i ngā taonga. Waihoki, ko ngā kaihoko mai i waho o te EU me utu i tētahi kaihoko pūtea i Potukara, ko ia anō te kawenga mō te utu i te VAT. Ehara tēnei i te mea whiriwhiri; he mea e hiahiatia ana e te ture.
Ko tētahi atu whakaaro nui ko te mea i raro i ngā whakaritenga DDP noa, ka utua e te kaihoko te GST mō te kawemai, ā, kāore pea e taea e rātou te whakahoki mai. Mena he pakihi Pōtikī te kaihoko kua rēhita mō te GST, tera pea kua taea e rātou te whakahoki mai i taua GST kawemai. Ko te tikanga me utu e te kaihoko te taake kua riro pea i te kaihoko. Koia te take i whiriwhiri ai ētahi kaikawemai mohio i te DAP, ahakoa he uaua ake te tukanga tikanga, kia taea ai e rātou te whakahaere i te whakahokinga mai o te GST.
| Tuhinga | Kaihoko Uwhi | Uwhi Kaihoko | Best For |
| NGĀ | Kāore he mea i tua atu i te kūaha wheketere | Ngā utanga katoa, ngā takoha, te VAT, ngā tikanga hokohoko | Ngā kaikawemai mātau me ā rātou ake ratonga kawe taonga |
| FOB | Te whakawāteatanga kaweake + te uta tauranga | Utu matua, takoha, VAT, whakaaetanga kawemai | Ngā Kaihoko Mai me ngā whakaritenga utanga kua whakapumautia |
| DAP | Ngā utanga katoa ki te ūnga kua tohua | Taake kawemai, GST, whakawātea tikanga | Ngā kaihoko e hiahia ana ki te whakahaere i ngā kawemai |
| DDP | Ngā mea katoa: utanga, takoha, VAT, whakawātea tikanga, mahi whakamutunga | Te tango utanga anake | Ngā kamupene iti me ngā pakihi iti (SME), ngā kaihoko hokohoko ipurangi, ngā kawemai tuatahi |
Ko te kaupapa matua, ehara i te mea he pai ake, he kino ake rānei te DDP i te DAP, i te FOB rānei. Kei te nui o te wheako o te kaihoko, te pai o te whakahaere a te kaihoko i te tukanga kawemai, me te taea hoki e ngā taha e rua te whakahoki mai i te VAT. Ka nui te utu mō tēnei whakatau.
Te Hanganga Taake Taapiri (GST) o Potukara: Te Reiti 23% i roto i te Horopaki
E whakamārama ana te Ture Whakatakoto Taake Taapiri a te Kotahitanga o Ūropi i ngā ture mō te pūnaha Taake Taapiri a Potukara, e kiia nei ko te IVA (Imposto sobre o Valor Acrescentado). Heoi, ka whakatakoto a Potukara i āna ake reiti i roto i ngā awhe e whakaaetia ana. Ko te reiti noa i Potukara matua ko te 23%, koinei te wāhi e mutu ai te nuinga o ngā taonga kaihoko mai i ētahi atu whenua. Koinei te taripa e pā ana ki ngā hikohiko, ngā kākahu, ngā taonga o te whare, ngā mīhini, ngā wāhanga motuka, me te nuinga o ngā mea e kawea mai ana e ngā kaikawe mai i Haina, i ētahi atu whenua ehara i te EU rānei.
E rua ngā reiti iti iho: 13% mō ngā kai motuhake, te waina, ngā kai wharekai, ētahi taonga ahuwhenua, me te wai kohuke; me te 6% mō ngā taonga taketake tae atu ki te kai, te rongoā, ngā tuhinga, ngā nūpepa, me ngā noho hōtēra. Mai i te 1 o Hānuere, 2025, i whai mana he taake ratonga matihiko hou 3%. Ka pā tēnei ki ngā taonga me ngā ratonga matihiko e hokona ana ki te iwi i Potukara. Ko te reiti paerewa 23% te mea e arohia ana e te nuinga o te hunga e kawemai ana i ngā hua tūturu.
He mea nui hoki kia mōhiotia he rerekē ngā reiti GST o Potukara i ia rohe motuhake. Ko te reiti noa o Azores he 16%, ko Madeira ia he 22%. Me tirotiro anō ngā kaikawemai e tuku taonga ana ki ēnei rohe ko tēhea reiti e pā ana ki te wāhi e haere ana ngā taonga. Heoi, mō te nuinga o ngā take whakahaere, ko te reiti 23% mō te tuawhenua te mea e whakamahia ana hei tatau i te GST kawemai i te wāhi whakauru.
| Reiti VAT | Whakatau (%) | Ka pa ki |
| Paerewa | 23 orau | Te nuinga o ngā taonga kaihoko, ngā hikohiko, ngā kākahu, ngā hua kawemai, ngā taonga matihiko (kāore e hiahiatia) |
| Waenga Whakaitihia | 13 orau | Ko ētahi hua kai, waina, kai wharekai, wai kohuke, taonga puoro, wāhi noho hōtēra, hinu pūngoi |
| Tino Whakaitihia | 6% | Kai taketake, rongoā, pukapuka me ngā pukapuka hiko, niupepa, taputapu hauora, waka mō ngā pāhihi, noho hōtēra |
| Taake Ratonga Mamati | 3% | Ngā ratonga matihiko me ngā taonga hiko e tukuna ana ki ngā kaihoko (e whai mana ana i te 1 o Hānuere, 2025) |
| Kore-Whakatauranga | 0% | Ngā taonga i roto i te EU, te kawe waka o te ao, ngā kaweake |
| Azores (Paerewa) | 16 orau | Ngā taonga paerewa kua tukuna i roto i te rohe motuhake o Azores |
| Madeira (Paerewa) | 22 orau | Ngā taonga paerewa kua tukuna i roto i te rohe motuhake o Madeira |
Mai i te tau 2025, me rēhita ngā umanga e noho ana i Potukara mēnā ka whiwhi rātou i te iti rawa €15,000 i te tau. Ko te taumata hoko tawhiti puta noa i te EU e tīmata ai ngā takoha VAT he €10,000. Ko ngā pakihi i waho o te EU e mahi pakihi ana i Potukara, ā, me utu takoha me utu i tētahi māngai putea. Ko tēnei tangata te kawenga ture mō ngā takoha VAT o te kamupene i Potukara, he herenga nui tēnei e utua ana e ngā māngai putea.
Te Tatau o te 23% GST mō ngā Kawemai
Ka whakamahia e Pōtikī te tikanga CIF hei tatau i ngā takoha kawemai me te GST. Ko te tikanga o tēnei ko te turanga takoha kei roto ko te utu o ngā taonga, te inihua, me te tuku ki te rohe o Pōtikī. He mea nui tēnei nā te mea ko te tikanga ka pā te GST ki te utu tuku e utua ana e koe hei tuku hua ki Pōtikī, ehara i te uara o ngā taonga anake.
Tuatahi, ka tatauhia te takoha ritenga i runga i te uara CIF, ā, mā te waehere HS e whakatau te reiti takoha e pā ana. Whai muri i tēnā, ka tatauhia te VAT i runga i te tapeke o te uara CIF me te utu takoha. Nā te mea ka tāpirihia te VAT ki te takoha, he nui ake te kawenga takoha tuturu i te mea e kitea ana i te reiti 23%. Kei te whakamahi te tauira i raro nei i ngā hikohiko hei tauira nā te mea kei raro rātou i te reiti takoha EU kotahi 4.7% i raro i te kāwai HS 8517.
| Wae Utu | Te moni (EUR) | Notes |
| Uara Taonga Kua Whakapuakina (CIF) | €1,000 | Kei roto ko te utu, te inihua, te utanga |
| Taake Tikanga (hei tauira, hikohiko HS 8517, 4.7%) | €47 | Ka rerekē te reiti utu i runga i te waehere HS |
| Pūtake VAT (CIF + Taake) | €1,047 | Ka tatauhia te VAT i runga i tēnei tatauranga whakakotahi |
| Kawemai Taake (23%) | €240.81 | Reiti GST paerewa; kāore e taea te whakahoki mai e te kaihoko o tāwāhi |
| Nga Kaihokohoko o nga Tikanga Tae | €50– €150 | Ka rerekē i runga i te kaihokohoko me te uaua o te tuku |
| Te Utu Katoa mō te Whenua (tata) | €1,337– €1,437 | I mua i te tukunga whakamutunga i roto i Potukara |
E whakaatu ana tēnei tauira o te tatau i te hiranga o te tika o te whakarōpūtanga waehere HS. Mēnā ka whakaurua ngā hua ki roto i tētahi āputa kawenga teitei ake mā te hē, ka nui te rerekētanga o te utu taunga katoa nā te mea ka uru tika te takoha kua piki ake ki te turanga VAT. Mā te iti o te whakapuakitanga o te uara o ngā taonga hei whakaiti i te rārangi takoha ka penapena moni i runga i te rārangi takoha, engari ka nui hoki te tūponotanga ture mōu. Ka tirotirohia e ngā tikanga tuku iho o Pōtikī (me ngā mana whakahaere tikanga tuku iho o te EU whānui) ngā uara kua whakapuakina ki ngā pātengi raraunga utu mākete, ā, mā te iti o te whakapuakitanga ka hua ake he whiu nui atu i te moni i whakaaro koe kei te penapena koe.
I whakakorea e te EU te €22 de minimis VAT tawhito mō ngā kawemai iti te uara i te 1 o Hūrae, 2021. Ināianei, me utu VAT ia utaina ki Potukara, ahakoa te nui o te utu. Mō ngā utaina he €150, iti iho rānei te uara, ka taea e ngā kaihokohoko te whakamahi i te IOSS (Import One-Stop Shop) a te EU ki te kohi me te utu VAT i te wā hoko. Mā tēnei ka māmā ake te tukanga whakawātea. Ka tīmata te tono takoha tāke i te €150, ā, ka tonohia hoki ngā tukanga takoha kawemai noa.
DDP vs. DAP: Te Kōwhiri i te Kupu Tika mō Potukara
Ehara i te mea he take whakahaere noa iho te whiriwhiri i waenga i te DDP me te DAP; he whakatau pūtea me te ture hoki, ka pā nui ki ngā taha e rua. Mō ngā umanga i Potukara kua rēhitatia mō te VAT me ngā taonga kawemai, he tikanga pūtea ake te DAP. Mā rātou anō e tiaki te whakakorenga tāke, ka utua tika te VAT kawemai ki ngā tāke Potukara, kātahi ka whakahokia mai hei VAT whakauru i runga i tā rātou hokinga hauwhā, marama rānei e whai ake nei. Ka utua e te kaihoko te VAT i raro i te DDP, engari nā te mea ehara rātou i te whakahaere EU, ā, kāore he rēhitatanga VAT Potukara, he maha ngā wā kāore e taea e rātou te whakahoki mai. Ka whiwhi te kaihoko i tētahi tuku ma, engari kua whakauruhia te utu ki roto i te utu DDP.
He rerekē te pāngarau mō ngā tuku hokohoko ipurangi e tukuna tika ana ki ngā kiritaki Pōtikī. Kāore e taea e ngā kaiwhakamahi mutunga te whakahoki mai i ā rātou VAT. Kāore ā rātou tau EORI, kāore e hiahia ki te whakahaere i ngā mahi whakawātea tikanga, ā, ko te whiwhi utu takoha ohorere ina tae mai ngā mōkihi tētahi o ngā take matua e whakakahoretia ai e ngā kiritaki ngā mōkihi me te waiho arotake kino. I tēnei take, ko te DDP te kōwhiringa pai ake mō ngā kiritaki. Ka taea e ngā kaituku taonga e mōhio ana ki tā rātou mahi te pupuri i te utu VAT kia pumau, kia whakaurua hoki ki te utu whenua.
| Whakaaro | DDP | DAP |
| Ko wai e whakahaere ana i ngā tikanga o Pōtikī | Kaihoko / kaituku | kaihoko |
| Ko wai e utu ana i te 23% o te GST kawemai | Kaihoko (me utu wawe, he maha ngā wā kāore e taea te whakahoki mai) | Kaihoko (ka taea te whakahoki mai mēnā kua rēhita ki te GST) |
| Te mārama o ngā utu i te wā e utua ana | Utu katoa; kāore he ohorere | Kāore i te mōhiotia te utu whakamutunga tae noa ki te tukunga |
| Te whakaritenga EORI | Ka whakahaerehia e te kaituku/māngai pūtea | Me pupuri e te kaihoko te EU EORI whai mana |
| Mōrearea mēnā he iti te uara i whakapuakina | Ko te kaihoko te kawenga mō ngā whiu me ngā whiu | Ko te kaihoko te kawenga mō ngā utu tāpiri |
| He pai rawa atu mo | Hokohoko Ipurangi, ngā SME, ngā kawemai tuatahi | Ngā kaikawemai mātau me te tīma tikanga ā-roto |
Ina whakahuahia e te kaiwhakarato Hainamana te utu DDP kaua ki tētahi kaikawe utanga matatau, ka tino morearea te DDP. Ko ngā utu DDP kua whakahuahia e te wheketere he maha ngā wā e ahu mai ana i ngā whakaaro hē mō te mahi a ngā tikanga tuku iho o Pōtikī, ngā uara kāore i te tino whakapuakina, ngā takawaenga kore mana rānei kāore pea e mahi i te whakawātea tika. Ka whiwhi te kaihoko i ngā hua ka utua te utu DDP, engari kāore pea rātou e mōhio mēnā i utua tika ngā takoha me te VAT tae noa ki te wā e kitea ai te raruraru i muri i tētahi tirotiro ture.
Ngā tuhinga: Ngā mea e hiahiatia ana e te Tikanga o Pōtikī
Ko te mea anake ka taea e koe te whakahaere e pā ana ki te maeneene o te whakaaetanga a te tuku DDP ki ngā tikanga tuku iho o Pōtikī ko te tika o ngā pepa. Kei roto te Pūnaha Whakahaere Kawemai 2 (ICS2) a te EU i tana wāhanga tuku tuatoru me te whakamutunga, i tīmata i te tau 2025. Inaianei ka pā ki ngā momo kawe waka katoa, tae atu ki te rerewē me te moana. I mua i te taenga o ngā taonga ki te rohe o te EU, me tuku hiko he Whakapuakitanga Whakarāpopototanga Whakauru (ENS). Me whakauru atu ki tēnei ngā tau HS mati-6 katoa mō ia tūemi raina. Ka taea te pupuri me te tirotiro ā-tinana e tāpiri ana i ngā rā ki ngā wā kawe mena kāore i oti, i tika rānei ngā tuku ENS.
Ko te nama hokohoko te tuhinga tino nui, ā, me whakaatu te uara CIF tūturu, kaua he uara iti iho, he "tauira" rānei hei whakaiti i te takoha. Ka whakamahia e te tari tikanga o Pōtikī ngā pātengi raraunga utu mākete, ā, he maha ngā wā ka tirohia ngā uara kua whakahuatia ki ngā utu hokohoko e mōhiotia ana. Mena he rerekētanga i waenga i te uara kua whakapuakina me te uara aromatawai, ka puta he utu tāpiri, he whakaroa, tae atu ki te whiu. Me ōrite hoki te nama ki te rārangi tākai e pā ana ki ngā rahinga, ngā taumaha, ngā rahi, me ngā waehere HS. Me rite katoa ēnei mea i runga i ngā tuhinga katoa.
| tuhinga | Whakaritenga Nui |
| Nama Nama | Te uara CIF tika i roto i te EUR, i te USD rānei; kaua e iti te whakapuakitanga |
| Rārangi Whakamutunga | Taumaha taumata-taonga, ngā ine, te rahinga, me ngā waehere HS |
| Pire Uta / Rererangi Pire | E whakaatu ana i te kaituku, te kaiwhiwhi, me te uara utanga mō te tatau CIF |
| Tiwhikete Tuhinga o mua | E hiahiatia ana mō te whakaaro takoha pai ake a te EU i raro i ngā whakaaetanga hokohoko |
| Whakapuakitanga Whakarāpopototanga Whakaurunga ICS2 a te EU (ENS) | Me tuku i mua i te taenga mai; me whai waehere HS mati-ono katoa |
| Tau EORI | E hiahiatia ana mō te kaikawemai kua tuhia; me whai māngai putea ngā kaihoko ehara i te EU |
| NIF Pōtikī (mēnā kua rēhita ki te VAT) | E hiahiatia ana mēnā ko te kaihoko te kaikawemai kua tuhia, ā, e hiahia ana ki te tono anō i te GST |
He mea nui rawa te whakaritenga tau EORI mō ngā kaihoko ehara i te EU, ko rātou te kaikawe mai kua tuhia i raro i te whakaaetanga DDP. I Potukara, me whai māngai putea koe, ā, me whiriwhiri koe i tētahi i mua i te ngana ki te tuku i tō tuku tuatahi. Ko tēnei tangata, ko tēnei rōpū rānei te kawenga tahi mō ngā herenga VAT o te kamupene i Potukara, he mōrearea ture nui tēnei. Ko ngā kaikawe utanga kua roa e arotahi ana ki te kawemai taonga ki te EU kei a rātou tēnei pūkenga i roto i te whare, i te mahi tahi rānei me ngā māngai putea kua whakangungua i Potukara.
Nga Hapa Matanoa me te Me pehea te Ape
Te Uara Utauta i raro i te Whakapuakitanga
Koinei te hapa tino noa, tino whakamate hoki e mahia ana e te tangata i a rātou e tuku ana i te DDP ki Potukara. He maha ngā kaihoko e whakaiti ana i te uara o ā rātou taonga kia rite ki te mea he iti ake tā rātou utu i ngā utu tāke. Tērā pea ka whakaitihia te utu i runga i te pepa, engari he tinihanga tāke, ā, he nui ake ngā whiu i ngā penapena taake taketake. Ka taea e ngā tāke o Potukara te whakarerekē i te uara tāke, me te utu i ngā takoha whakamuri, te huamoni, me ngā whiu. I ngā wā kino, ka taea te tango i ngā utanga. Mēnā ka whakaaro te kaituku uta ki te whakaiti i te whakapuakitanga hei huarahi ki te penapena moni, me whakakore tonu atu rātou.
Te Whakarōpū Hē i ngā Waehere HS
Ko te reiti taripa e pā ana ki ngā taonga e ahu mai ana i tō rātou whakarōpūtanga waehere HS, me tika. He pane HS motuhake mō ngā taonga kaihoko noa, ā, ko te rerekētanga i waenga i ngā pane e rua ka tohu i te rerekētanga i waenga i te reiti taake 0% me te reiti takoha 12%. Mena ka hē te waehere HS a te kaihoko, ā, me utu e ia he takoha nui ake i raro i ngā ture DDP, me utu e te kaihoko taua utu, ā, he maha ngā wā kāore he huarahi e taea ai e te kaihoko te tiki mai i te kaihoko i muri i te tukunga.
Ki te whakaaro ka taea e te kaiwhakarato te whakahaere i te DDP
He maha ngā kaiwhakarato Hainamana e tuku ana i te DDP hei ratonga, engari mā roto i ngā āpiha, i ngā kaihokohoko rānei kāore i te mana ki te mahi hei kaikawe mai i roto i te EU. Ka puta he āputa ture: ka paahitia e ngā taonga ngā tikanga tuku iho, ka whiwhi te kaihoko i te utanga, engari tera pea kua he te utu o te VAT, tera pea kua he te kaikawe mai i roto i te tuhinga, tera pea kua he te whakapuakitanga ENS. Ka taea e ngā arotake taake, ngā arotake whai muri i te whakaaetanga taake rānei te whakaara ake i ēnei uauatanga, ko te tikanga ko te kaihoko te kawenga ahakoa i whakaaro rātou ko te tikanga o te DDP ko ngā hapa katoa nā te kaihoko.
Kāore i te Whaiarohia ngā Reiti GST Rohe
Ina tukuna ngā taonga ki Azores, ki Madeira rānei, he rerekē ngā reiti VAT noa: 16% mō Azores me te 22% mō Madeira, kaua ki te 23%. Mena ka whakamahia e ngā kaihoko te reiti tuawhenua hei utu mō ngā tuku DDP ki ēnei rohe, ka nui rawa, ka iti rawa rānei ā rātou utu, ka arahi tēnei ki tētahi pakanga pakihi, ki tētahi ngoikoretanga rānei o te tutuki i ngā ture.
Me pēhea te whakahaere a Topway Shipping i ngā tuku DDP ki Potukara
Mai i te tau 2010, kua tuku a Topway Shipping i ngā ratonga kawe waka whakawhiti-rohe mai i tōna tari matua i Shenzhen. Neke atu i te 15 tau te wheako o te tīma whakatū i roto i ngā mahi kawe waka o te ao me te whakawātea tikanga. Kua whakatūria e rātou he tohungatanga ki roto i ētahi mākete whainga o te EU, tae atu ki a Potukara me Pāniora.
Ko te uara o Topway mō ngā tuku DDP ki Potukara ehara i te mea ko te whakawhiti noa i ngā taonga. Ka whakahaerehia hoki e rātou te paparanga ture e whakatau ana mēnā ka tutuki i tētahi tuku DDP tana kupu whakaari. Kei roto i tēnei ko te tirotiro i te waehere HS i mua i te tuku, te whakarite kia tika ngā pepa aromatawai CIF, te tuku i te ICS2 ENS me ngā tau mati-ono tika, te mahi tahi me ngā kaihokohoko tikanga me ngā māngai putea kua whakangungua i Potukara, me te tukatuka i te utu GST kawemai katoa mō te kaihoko.
He kōwhiringa uta moana a Topway mai i Haina ki ngā tauranga nui o Ūropi tae atu ki Lisbon me Sines. Kei roto i ēnei ko te FCL (Utaina Ipu Katoa) me te LCL (Utaina Ipu Iti-ki-te-Ipu), kia taea ai e ngā pakihi o ngā rahi katoa te whakamahi i te ratonga. Mā te whakakotahitanga LCL ka taea e ngā kiritaki te whiwhi tikanga DDP me te kore e utu mō te pouaka katoa mena kāore e taea e ā rātou taonga te whakakī. Kei roto hoki i te mekameka ratonga a Topway te kawe mai i te kaihanga ki te tauranga, te rokiroki ki tāwāhi ina hiahiatia, me te tuku i roto i Potukara ki te whare putunga o te kaihoko, te toa, te pae Amazon FBA rānei.
Mō ngā pakihi iti me te rahi waenga (SME) me ngā kaihoko hokohoko ipurangi e hiahia ana ki ngā painga o te wheako kiritaki o te DDP engari kāore e hiahia ki te aro ki ngā take ture me ngā take ture e pā ana ki te mahi tahi me tētahi kaiwhakarato kore wheako, ko te mahi tahi me tētahi kaiwhakarato tuku ratonga-katoa pērā i a Topway Shipping te kōwhiringa pai rawa atu. Ehara i te raruraru te 23% VAT me te tukanga hokohoko tikanga; he utu e tumanakohia ana e te kaiwhakarato tuku wheako ki te whakatau utu me te whakahaere pai.
Te Whenua Ture o te tau 2025: Ngā Mea Kua Hurihia
Me aro atu ngā kamupene kawemai e whakawhanake ana i tā rātou rautaki whakahaere taonga ki ētahi huringa o ngā ture ka pā tika ki te tuku DDP ki Potukara i te tau 2024 me te 2025.
I tae te pūnaha ICS2 a te EU ki te Tukunga 3 i te tau 2025. Ko te tikanga o tēnei me tuku raraunga ngā momo kawe katoa, tae atu ki ngā utanga moana me ngā utanga tereina , i mua i te taenga mai. Nō reira, me tuku e ngā utanga katoa te ENS i mua i te utaina, kaua ko ngā utanga rererangi anake pērā i ngā wāhanga o mua. Me tino oti, me tika hoki ngā raraunga: Ka whakamahia e te ICS2 ngā rauropi mōrearea hei tohu i ngā whakapuakitanga e ngaro ana ngā mōhiohio, e kore rānei e ōrite ana mō te arotake. Ko ngā kaituku utanga kāore anō kia whakarerekē i ā rātou pūnaha me ā rātou rerenga mahi kia tutuki ai te Tukunga 3 a te ICS2, he nui te mōrearea ki te whakaroa.
I te tau 2025, i whakapiki ake a Potukara i te whakaritenga rēhita GST mō ngā umanga e noho ana i te whenua ki te €15,000. Ko te paepae hoko tawhiti puta noa i te EU kei te €10,000 tonu. Mai i te 1 o Hānuere, 2025, ka whai taake ratonga mamati hou a Potukara i te 3%. Nā tēnei ka uaua ake ngā mahi mō ngā kamupene hokohoko ipurangi e hoko ana i ngā taonga me ngā ratonga mamati me ngā taonga tūturu, nā te mea he rerekē pea ngā tikanga GST e rua e hiahia ana kia wehea te nama me te utu. Me tirotiro e ngā kamupene e utu ana mō ngā taonga tūturu me ngā ratonga mamati i roto i te tauwhitinga kotahi ki tētahi tohunga GST kia kitea ai te reiti tika mō ia wāhanga.
Kei te mahi tonu te tari whakahaere tikanga o Pōtikī i tana mahere mamati, me te whāinga kia mamati katoa te tomokanga eAduana i te hauwhā tuatoru o te tau 2025. Ko te tikanga o tēnei, kei te iti haere te whai hua o ngā tukanga whakawātea e ahu mai ana i te pepa, e mahia ā-ringa rānei, ā, ka nui haere ngā raruraru o ngā kaituku taonga kāore i te pai ā rātou pūnaha kōnae mamati. E tumanako ana ngā kaikawemai e titiro ana ki ā rātou kōwhiringa mō ngā kaituku taonga ki te tuku me te aroturuki i ā rātou whakapuakitanga tikanga katoa mā te hiko mā te whakamahi i ngā paetukutuku haumaru. Ehara tēnei i te āhuatanga papai i ēnei rā.
Opaniraa
Mō ngā kaikawemai e hiahia ana kia māmā ngā mahi, kia matapaetia ngā utu, kia maeneene hoki te tuku, he kōwhiringa pai te tuku DDP ki Potukara. Engari ko te 23% VAT, e tāpirihia ana ki te turanga CIF-tāpiri-taake, ā, kāore e taea te whakahoki mai e te kaihoko i waho o te EU, e tohu ana me arotakehia marietia ngā āhuatanga ōhanga o te DDP, ā, me whakahaere ngā whakaritenga tutuki e te hunga e mōhio ana ki tā rātou mahi.
Me maumahara ngā kaikawemai me ngā kaihoko e tuku ana ki Potukara i te tau 2025 ki ēnei mea: kimihia mēnā kua rēhitahia te kaihoko ki te GST, ā, ka taea e ia te whakahoki mai i te GST whakauru; mēnā ka taea e rātou, ko te DAP pea te hanganga pai ake; kia tino mohio kei te tangata e whakahaere ana i tō whakaaetanga DDP te whakamanatanga EORI tika, ā, kua utua e ia tētahi māngai putea whai tohu i Potukara; kaua rawa e whakaae ki ngā uara iti iho i te whakapuakina hei huarahi ki te penapena moni; tirohia ō waehere HS ki te pātengi raraunga EU TARIC i mua i te tuku; ā, whai i ngā ture tuku ICS2 ENS katoa, ki te kore ka tūpono koe ka puritia ō taonga ki te rohe.
Ehara i te mea uaua te haere mai i te DDP ki Potukara mēnā kei a koe te hoa mahi tika. Kua hangaia a Topway Shipping hei whakahaere i tēnei momo uauatanga mekameka katoa, mai i te papa hanga i Haina ki te tatau whare putunga i Lisbon. Kua 15 tau rātou e mahi ana i ngā mahi whakawhiti rohe, ā, ka taea e rātou te whakahaere i ngā mea katoa mai i te tīmatanga ki te mutunga.
FAQs
P: E tika ana te 23% GST mō ngā tuku DDP ki Potukara i ngā wā katoa?
Āe, mō te nuinga o ngā hua kaihoko me ngā kawemai whānui. Ko te reiti VAT noa o te 23% e pā ana ki te uara CIF o ngā taonga me tetahi utu tikanga. Ko ētahi kāwai, pērā i te kai me te rongoā, he iti ake ngā reiti o te 13% me te 6%. Mai i te marama o Hānuere 2025, ka whai taake hou 3% mō ngā ratonga matihiko. Ko te reiti noa mō ngā tuku ki Azores he 16%, ko ngā tuku ki Madeira he 22%, kaua ki te 23% o te tuawhenua.
P: E ai ki ngā tikanga DDP, ko wai e utu ana i te VAT kawemai Pōtikī — te kaihoko, te kaihoko rānei?
A: Ka utua e te kaihoko nā te mea ka utua e te DDP te utu katoa o ngā utu kawemai. Engari ki te kore te kaihoko i roto i te EU, kāore e taea e rātou te whakahoki mai i tēnei VAT. Mena he kamupene kei Potukara te kaihoko kua rēhitatia mō te VAT, tera pea kua whakahokia mai e rātou te VAT kotahi i raro i ngā ture DAP. Koia te take e pai ake ai ētahi kaikawemai mohio ki te DAP i te DDP.
P: Me whai nama EORI taku kaiwhakarato i Haina hei tuku i te DDP ki Potukara?
A: Ko te kaihoko te kaikawemai kua tuhia i raro i te DDP, ko te tikanga me whiwhi rātou i tētahi nama EORI. Kāore e taea e ngā pakihi ehara i te EU te tiki tika i tētahi EORI EU. Engari, me utu e rātou tētahi māngai putea i Potukara, ko ia hoki te kawenga mō te utu i te GST. Ka taea e Topway Shipping, he kaituku taonga ngaio, te tiaki i tēnei mā te kaihoko.
P: He aha te ICS2, ā, he pānga ki aku tuku DDP ki Potukara?
A: Ko te Pūnaha Whakahaere Kawemai 2 (ICS2) a te EU he pūnaha whakapuakitanga haumaru me te tūpato me whakakī i mua i te taenga mai o ngā taonga. Mai i te tau 2025, ka pā ki ngā momo kawe waka katoa, tae atu ki te moana me te tereina. I mua i te utaina, me whai Whakapuakitanga Whakarāpopototanga Whakauru (ENS) ngā uta me ngā tau HS mati-6 tika mō ngā hua katoa. Ki te kore koe e whakakī i ngā puka katoa, me tatari pea koe i te rohe o te EU mō tētahi whakamātautau.
P: He pai ake te DDP i te DAP mō te tuku ki ngā kaihoko Pōtikī?
A: Ko te tikanga, ka pai ake te wheako hoko a ngā kaihoko Pōtikī mō ngā tuku hokohoko ipurangi B2C nā te mea kāore e taea e rātou te whakahoki mai i te VAT, ā, kāore hoki e hiahia ki te mahi ki ngā tikanga tuku iho. Ina tukuna ngā taonga mai i tētahi pakihi ki tētahi atu i Pōtikī kua rēhitatia mō te VAT, he kōwhiringa pai pea te DAP nā te mea ka taea e te kaihoko te whakahoki mai i te VAT whakauru.
P: Me pēhea te āwhina a Topway Shipping i ngā tuku DDP ki Potukara?
A: Mā Topway Shipping e whakahaere ngā mahi whakahaere DDP katoa mai i Haina, tae atu ki te tuku kaipuke tuatahi, te uta moana (FCL, LCL rānei) ki ngā tauranga Pōtikī, te tuku ICS2 ENS, te whakawātea tikanga me te māngai putea tika, te utunga o te VAT kawemai, me te tuku whakamutunga i roto i Pōtikī. Whakapā atu ki tā rātou tīma Shenzhen mō te utu whaiaro, taipitopito hoki mō tō tuku mai i te tatau ki te tatau.