Te Tukunga me te Taake Kawemai a Tiamana me te FCL: Me pēhea te Tātai i tō Utu Tūturu mō te Taunga
Ripanga o Ihirangi
Takahuri

Kupu Whakataki
Ina hoko taonga mai i Haina ki Tiamana, ko te nuinga o ngā kaihoko kawemai ka titiro noa ki te utu. Ka kaha tā rātou whawhai mō te utu o te wheketere, ka titiro ki ētahi tono tuku, kātahi ka whakapono ka pai ngā mea katoa i te tauranga. Ki te whakaaro koe pēnā, kei te mahi koe i tētahi o ngā hapa tino utu nui ka taea e koe te mahi i roto i te hokohoko o te ao.
Ko te pono, ina tae atu tō uta ki tētahi whare putunga Tiamana, ka taea e te utu whakamutunga te 50% ki te 80% te nui ake i tāu i utu ki te kaiwhakarato. Ko te GST kawemai i Tiamana he 19% mō te nuinga o ngā taonga, ā, ehara tēnei taake i te mea e ahu mai ana i te uara o ngā taonga anake; e ahu mai ana hoki i te utu o te tuku, te inihua, me ngā utu tikanga. Mena ka tukuna e tō whakahaere ngā uta ipu katoa (FCL) mai i Haina, me mōhio koe ki te whārite utu katoa o te whenua. Tērā pea ko te rerekētanga i waenga i tētahi raina hua e whiwhi moni ana me tētahi e kai pōturi ana i ō moni whiwhi.
Kei roto i tēnei akoranga te whakamārama me pēhea te tatau i te utu uta mō ngā uta FCL e haere mai ana ki Tiamana, me pēhea te mahi a te VAT kawemai Tiamana i te tau 2025–2026, me pēhea hoki te whakarite i ō mahi whakahaere kia kore ai he ohorere i te rohe.
Te mohio ki te Tiamana Kawemai VAT (Einfuhrumsatzsteuer)
Ko te Taake Taake Kawemai, ko te Einfuhrumsatzsteuer (EUSt) rānei i te reo Tiamana, e pā ana ki ngā taonga e tae mai ana ki Tiamana mai i tētahi whenua ehara i te EU, pērā i a Haina. He rite tonu ngā reiti, engari kāore tēnei i te rite ki te Taake Taake noa mō ngā hoko i te US. Ko te mana whakahaere tikanga Tiamana (Zoll) te kaikohi i te Taake Taake Kawemai, ehara i te tari taake. Ka tīmata tēnei taake i te wā e kawea mai ai ngā taonga ki roto i te whenua, ehara i te wā e hokona ana.
Ko te reiti GST kawemai noa i Tiamana he 19%. E pā ana tēnei reiti ki te nuinga o ngā taonga arumoni, pērā i ngā hikohiko, ngā mīhini, ngā kākahu, ngā taonga whare, me ngā hua kaihoko. Ko ētahi mea, pērā i ngā pukapuka, ngā hautaka, me ētahi taonga kai, ka tākehia i te reiti iti iho i te 7%. Kāore he whakarerekētanga kua panuitia ki tēnei hanganga utu tae noa ki te tau 2025 tae noa ki te tau 2026.
Tirohanga Whānui mō te Reiti GST Tiamana
| kāwai | Reiti VAT | Tauira noa |
| Reiti Paerewa | 19 orau | Ngā hikohiko, ngā kākahu, ngā mīhini, te nuinga o ngā taonga |
| Reiti Whakaheke | 7% | Ngā pukapuka, ngā nūpepa, ngā kai, ngā nohoanga hōtēra |
| Kore Reiti / Whakakorehia | 0% | Ētahi ratonga pūtea me te inihua |
Ko te GST kawemai e ahu mai ana i te uara tikanga me te takoha tikanga anake, ehara i te uara o ngā hua anake. He mea tēnei kāore e māramahia ana e te nuinga o ngā kawemai tuatahi. Nā te pānga whakakotahi, ko tō kawenga GST tūturu he nui atu i te 19% o te moni nama. Ka whakamahia e ngā mana whakahaere tikanga Tiamana te uara CIF (Utu, Inihuarangatia, Utaina) hei whakatau i te nui o te utu. Koinei te tapeke o te utu o ngā hua, te utu tuku ki tāwāhi, me te pire inihua.
Ko ngā pakihi kua rēhita mō te GST me ngā taonga kawemai hei hoko anō, hei whakamahi rānei i roto i ā rātou pakihi, ka taea e rātou te whakahoki mai i te GST kawemai i utua e rātou mā te tuku i tā rātou puka GST i ia torutoru marama. Ko te tikanga he taonga moni tēnei, ehara i te whakapaunga tuturu, engari he mea nui te wā nā te mea me whiwhi te tari tāke i te utu GST i mua i te tukunga o ngā hua, ā, ka puta te whakahokinga mai i roto i tētahi huringa rerekē. Ki te kore koe e rēhita mō te GST, kāore e taea e koe te whakahoki mai i te GST kawemai, ko te tikanga he utu tūturu.
I whakakorea e te EU te pae €22 de minimis mō te VAT kawemai i te Hōngongoi 2021. Ko te tikanga o tēnei, ko ia taonga e kawea mai ana ki te EU mai i tētahi whenua ehara i te whenua mema, ka whai kawenga inaianei ki te VAT kawemai, ahakoa te nui o te utu. Mā te pūnaha Import One-Stop-Shop (IOSS) ka taea e ngā kaihoko te kohi me te utu VAT mō ngā taonga kei raro iho i te €150 te uara mō te hokohoko ipurangi B2C. Engari mō ngā tuku pakihi FCL, ka whai mana katoa te tukanga noa mō te utu VAT me te whakapuaki i ngā tikanga tāke.
Te Tukunga FCL mai i Haina ki Tiamana: Te Mea e Utu Ana Koe
Ko te tuku utaina ki runga i te ipu katoa (FCL) te huarahi matua e hokohoko nui ana a Haina me Tiamana. Ko te FCL te kōwhiringa pai rawa atu mēnā he nui ake tō uta i te 12–15 CBM, mēnā rānei e hiahia ana koe ki te rangimarie o te hinengaro e puta mai ana i te whai ipu motuhake. Ka utua e koe he utu kua whakaritea mō te ipu katoa, ahakoa he 20 putu, 40 putu, 40 putu rānei te teitei. Ahakoa te nui o te wāhi e whakamahia ana e koe. Ko te tikanga ka taea e koe te whakawhirinaki ki te utu, he tere ake ngā wā whakawhiti i te LCL, ā, he iti ake te tūponotanga o te kino, te poke rānei mai i te utaina tahi.
Ko Shanghai, Ningbo, Shenzhen (Yantian/Shekou), Qingdao, Guangzhou, me Tianjin ngā tauranga matua o Haina e haere ana ngā utanga FCL ki Tiamana. Ko Hamburg te wāhi tomokanga nui rawa atu mō Tiamana, he nui ake ngā ipu e taea te kawe i ngā tauranga Tiamana katoa. Ko Bremen/Bremerhaven tētahi atu kōwhiringa matua, inā koa mō ngā taonga ahumahi taumaha me ngā taonga motuka.
Ngā Momo Ipu FCL me ngā Awhe Reiti o Nāianei (2025–2026)
| Momo Ipu | Raukaha | Reiti Toharite (Haina–Tiamana) | Wā Whakawhiti |
| 20ft Paerewa | ~25 CBM / 22,000 kg | $ 1,500 - $ 3,000 | 28-38 ra |
| 40ft Paerewa | ~55 CBM / 26,500 kg | $ 2,500 - $ 4,500 | 28-40 ra |
| 40ft Matapihi Teitei | ~68 CBM / 26,500 kg | $ 3,500 - $ 5,500 | 28-40 ra |
Ko te utu utanga turanga tētahi wāhanga noa iho o te mea e nama ana koe. E mōhiotia ana ngā utu utanga moana mō te kore e whakauru i ngā utu tāpiri e tere piki haere ana. Kei te ripanga i raro nei ngā utu tāpiri tino noa me whakamahere koe ina whakatau ana i tō utu tuku FCL tuturu.
Ngā Utu Tāpiri FCL Noa hei Tahua Mōna
| Hokonga | Whakaahuatanga | Awhe angamaheni |
| BAF | Tauwehenga Whakatikatika o te Pūngao – tāpiringa utu wahie | $100–$400/TEU |
| THC | Te utu whakahaere o te teihana i te pūtake/te ūnga | $150–$300/TEU |
| PSS | Te utu tāpiri mō te wā tino nui (te nuinga o te hauwhā 3–hauwhā 4) | $200–$600/TEU |
| Utu Tuhinga | Pire uta me ngā tuhinga tikanga | $ 50- $ 150 |
| Whakapapa | Te pupuri i ngā ipu i te tauranga i tua atu i ngā rā wātea | $100+/ra |
Ko te tuku kaipuke FCL mai i Haina ki Hamburg e 28 ki te 40 ngā rā te roa, i runga i te tauranga wehenga, te huarahi o te raina kaipuke, me te mea he tauranga whakawhiti kei te ara. Ko te nuinga o ngā haerenga kaipuke mai i Haina ki Ūropi e haere tonu ana mā te Awa o Suez. I te tau 2024, nā ngā raruraru i te Moana Whero i akiaki ētahi kaikawe kaipuke ki te huri haere i te Cape of Good Hope, ā, i tāpirihia e 8 ki te 12 ngā rā me te $300 ki te $500 mō ia ipu i roto i ngā whakapaunga wahie tāpiri. Kei te pā tonu tēnei āhuatanga ki ngā utu utanga tae noa ki te tau 2025.
Te Tātai Utu Whenua: Tātaitanga Hipanga-i-te-Taumata
Ko te utu whenua ko te utu katoa mō te tuku i tētahi hua mai i te kaihanga ki tō whare putunga, ki tō wāhi tohatoha rānei i Tiamana. I mua i te whakatakoto i tētahi utu mō tētahi hua, me mōhio koe ki tēnei tatauranga, kaua i muri i te taenga mai o te uta. He maha ngā wāhanga o te tikanga nā te mea ka utua e te tari tāke Tiamana te GST mō ngā mea maha atu i te uara o ngā hua anake.
Hipanga 1: Whakatūria te Uara CIF
Ka tīmata te uara tikanga Tiamana ki te CIF (Utu, Inihuarangatia, Utaina). Ko te uara taonga FOB, te utu o te tuku kaipuke o te ao, me te inihua utanga Me tāpiri katoa ngā piremi. Koinei te tau e whakamahia ana e Zoll hei whakatau i te nui o te takoha tāke hei utu.
Hipanga 2: Tātaihia te Taake Tikanga
Whakamahia te reiti taripa tika mō te uara CIF. Mā te waehere HS (Pūnaha Whakahāngai) o ō taonga me te whenua i ahu mai ai rātou e whakatau ngā reiti taripa. Mā te pātengi raraunga TARIC a te EU me te pūnaha ipurangi EZT a Tiamana koe e rapu ai i ngā reiti. Ko ngā reiti mō ngā taonga mai i Haina kei waenganui i te 0% (mō ētahi hikohiko me ngā rauemi mata) ki te 12% neke atu rānei mō ngā kākahu me ngā papanga. He taake aukati-tuku taonga kei ētahi momo taonga hei tāpiri atu ki te taripa noa.
Hipanga 3: Tātaihia te Pūtake Taake Taake Kawemai
Ko te uara CIF me te utu tāke i utua hei hanga i te turanga VAT kawemai. Nā tēnei whakakotahitanga ka nui ake te reiti VAT i te 19% noa iho. Ka piki ake tō turanga VAT ki te €13,366 mēnā ko tō uara CIF he €12,550, ā, ko tō takoha he €816. Ko te tikanga ka utua e koe te 19% o te katoa, tae atu ki te takoha.
Hipanga 4: Tāpirihia ngā Utu Āpiti Katoa
Ehara i te mea ko te takoha ritenga me te VAT kawemai anake te utu mō tō taunga. Kei roto hoki ko ngā utu whakahaere tauranga (THC), hokohoko hokohoko utu, tetahi whare patu i te tauranga, me te utu mō te neke taonga mai i te tauranga ki tō wāhitau tuku i Tiamana. He utu tūturu, he utu nui hoki ēnei, inā koa mō ngā kawemai tuatahi kāore e whakaaro ana ki aua utu.
Tauira Mahi: Uara Taonga €10,000, Tukunga FCL 20ft ki Hamburg
| Wae Utu | Te moni (EUR) | Notes |
| Uara Taonga (FOB) | €10,000 | Uara nama |
| Utauta o te Ao (FCL, 20 putu) | €2,500 | Haina → Hamburg |
| Inihuara Utauta (0.4%) | €50 | Ngā taonga + utanga |
| Uara CIF (Pūtake Tikanga) | €12,550 | Taonga + Utauta + Inihuarangatia |
| Tate Tikanga (hei tauira, 6.5%) | €816 | Ka whakawhirinaki ki te waehere HS |
| Pūtake Kawemai Taake Taake | €13,366 | CIF + Taake Tikanga |
| Kawemai Taake (19%) | €2,540 | Kua whakamahia ki te turanga VAT |
| Whakahaere Tauranga & THC | €300 | Ngā utu tauranga o Hamburg |
| Nga Kaihokohoko o nga Tikanga | €200 | Nga utu kaihoko |
| Tukunga ki uta (Timana) | €350 | Tauranga ki te whare putunga |
| Te Utu Katoa | €16,756 | +67.6% neke atu i te FOB |
I tēnei take, ko te utu taunga katoa mō tētahi uta me te nama wheketere o te €10,000 he tata ki te €16,756, he 67.6% te nui ake i te uara tuatahi o ngā taonga. Ka taea e ngā pakihi kua rēhita mō te GST te whakahoki mai i te wāhanga GST kawemai (€2,540), ka whakaiti i te utu tūturu kāore e taea te whakahoki mai ki te tata ki te €14,216. Heoi anō, ko te mea kei te herea te GST ki te whakapaipai mahi i a ia e tatari ana kia whakahokia mai he mea nui mō ngā pakihi e tipu haere ana.
Ngā Whakaaro Matua mō te Whakatutukitanga Ture mō Tiamana i te tau 2025–2026
He tino pakari ngā ture me ngā whakaritenga a Tiamana mō ngā kawemai, ā, he tino whai mana. He maha ngā mahi e tika ana kia mahia e koe i mua i te taenga atu o tō uta FCL tuatahi ki Hamburg.
Ki te hiahia tētahi pakihi ki te kawe mai i ngā taonga ki roto i te EU, me whiwhi ia i tētahi nama EORI (Economic Operators Registration and Identification). Ka puritia ō utanga ki ngā tari taake me te kore taua nama. Mena he umanga koe nō waho o te EU e kawe mai ana i ngā taonga ki Tiamana, me whai rēhitatanga VAT Tiamana, he māngai putea rānei koe. Mai i te marama o Hānuere 2025, mā te Kaupapa Pakihi Iti a te EU i raro i te Wāhanga 19a o te Ture VAT Tiamana ka māmā ake te mahi pakihi mā ngā umanga iti e tutuki ana i ētahi paearu. Heoi, ko te nuinga o ngā kawemai arumoni e mahi ana i te tauine FCL me rēhita tonu mō te VAT katoa.
He mea nui anō hoki te ū ki ngā ture e pā ana ki ngā hua. Me whai tohu CE ngā taonga hiko me ngā taonga hikohiko, ā, me whai hoki i te aratohu WEEE. Hei hoko i ēnei taonga ki Tiamana, me whai rēhita koe i te WEEE-Reg.-Nr. Ko ngā taonga e taka ana ki raro i ngā ture REACH, inā koa ngā matū me ngā rauemi kei roto ngā matū kua rāhuitia, me whai pepa tika. Ko ngā rauemi e pā ana ki te kai me whai whakaaetanga LFGB. Ki te kore koe e whakaatu i ngā tiwhikete e tika ana, ka pupuri pea te tari taake i ō hua, ka akiaki i a koe ki te kaweake anō, ka whakangaro rānei i a rātou i runga i ō utu.
I whakarerekētia e te EU tana Ingoa Whakakotahi mō te tau 2025, me te tāpiri i ngā taitara hou mō ngā pākahiko lithium-ion (HS 8507) me ngā hua hoa-taiao, me ētahi atu mea. Nā te mea ko te whakarōpūtanga waehere HS te pūtake mō te tatau tika i te takoha. Ko tētahi o ngā hapa tino kitea me te utu nui i roto i ngā mahi kawe mai ko te whakarōpūtanga hē. Ka taea e ia te arahi ki ngā takoha iti te utu (ka taea ai te arahi ki ngā tono utu-muri me ngā whiu) me ngā takoha nui rawa te utu (ko te tikanga me waiho te moni ki runga i te tēpu). I mua i te tuhi i tō tuku, tirohia tonu ō waehere HS ki te pātengi raraunga TARIC hou rawa atu a te EU.
Me pēhea te tautoko a Topway Shipping i ō mahi FCL mai i Haina ki Tiamana
Kei Shenzhen, Haina te turanga o Topway Shipping, ā, he kaiwhakarato ngaio ia mō ngā otinga whakahaere tauhokohoko ipurangi whakawhiti-rohe mai i te tau 2010. He ingoa rongonui a Topway Shipping mō te utu mārama, te tautoko i ngā whakaritenga ture matatau, me te tirohanga whānui puta noa i ngā mekameka tuku uaua. Nā te mea he neke atu i te 15 tau te wheako o tana tīma whakatū i roto i ngā mahi whakahaere o te ao me te whakakore i ngā tikanga tuku iho.
Mā Topway Shipping e whakahaere ngā mahi katoa a ngā kaikawemai e tuku ana i ngā taonga FCL mai i Haina ki Tiamana. Kei roto i tēnei ko te kohikohi i ngā taonga i te wheketere, te whakarite i ngā uta me ngā pepa, te whakaoti i ngā mahi a te tari tāke i Hamburg, i Bremen rānei, me te tuku atu ki tō whare putunga, ki tō pokapū whakatutuki rānei i ngā wāhi katoa o Tiamana. Nā te mea he nui ngā mōhiotanga o ngā kaimahi ki ngā ture a te tari tāke o te EU, ka taea e koe te tino mohio kei a koe te waehere HS me ngā pepa tika mai i te tīmatanga. Mā tēnei ka whakaitihia te tūponotanga o ngā whakaroa, ngā raruraru rānei ki te tutuki i ngā whakaritenga i te rohe.
Ka taea e Topway Shipping te tuku i ngā utanga moana FCL me LCL mai i ngā tauranga nui katoa o Haina, pērā i a Shenzhen, Shanghai, Ningbo, Guangzhou, Qingdao, me Tianjin, ki ngā tauranga matua o te ao. Ka whakarite te tīma i te otinga kia rite ki tō kōtaha utanga me te wā, ahakoa kei te neke koe i tētahi ipu hiko kaihoko 20-putu te roa, i tētahi Poraka taonga 40-putu te teitei, i te whakakotahi rānei i ngā tuku LCL iti hei penapena moni. Mā ngā otinga whare putunga o tāwāhi o Ūropi ka nui ake ngā kōwhiringa mō ngā umanga ina tae mai ki te whakahaere i ngā taonga i roto i ngā mākete neke atu i te kotahi, me te hiahia rānei ki tētahi wāhi hei whakatakoto taonga i mua i te tukunga atu.
Ko tētahi o ngā mahi tino pai a Topway Shipping ko te āwhina i te whakamahere utu taunga. Kāore te tīma e tuku noa i te utu uta; ka mahi tahi hoki rātou me ngā kaikawemai ki te whakaatu i te pikitia utu katoa, tae atu ki te uta, te tikanga, te VAT, me ētahi atu utu, kia kore ai he ohorere ina tae mai te uta. He tino āwhina tēnei momo mōhiohio mārama i mua i te taenga mai mō ngā whakahaere hou ki te tuku FCL ki Tiamana. Mō ngā kaikawemai mohio, ko te tikanga o tēnei he whakatau pai ake mō ngā utu me te aroturuki pai ake i ngā utu taonga.
Mena kei te tipu haere tō pakihi, ā, e hiahia ana koe ki tētahi hoa mahi kawe taonga e mōhio ana ki ngā ture kaweake Hainamana me ngā ture kawemai Tiamana, ka taea e Topway Shipping te āwhina i a koe mai i te tīmatanga.
Ngā Rautaki hei Whakapai ake i tō Utu Whenua
Ko te taahiraa tuatahi ko te mārama ki te tauira. Ko ngā painga tūturu ka puta mai i te whakapai ake. He maha ngā kōwhiringa a ngā kaihokohoko kawemai e aro nui ana ki te whakahaere i ngā utu taunga.
Mā te whiriwhiri i ngā Incoterms tika ka huri ko wai te kawenga mō tēhea wāhanga o te haerenga, ā, ko wai hoki te utu mōna. Ko te FOB (Free on Board) te kupu e whakamahia whānuitia ana mō ngā kaweake mai i Haina. Ka hoatu ki a koe te mana whakahaere mō te pukapuka utanga, nō reira ka taea e koe te kōrero tika ki tō kaituku uta, kaua ki te utu i te utu tāpiri a te kaiwhakarato. Mā te DDP (Delivered Duty Paid), ka tiaki te kaiwhakarato, te kaiwhakarato ratonga rānei i ngā mea katoa, tae atu ki te takoha me te VAT. Mā tēnei ka māmā ake ngā mea, engari he nui ake te utu, ā, ka uaua pea te kite i te hanganga utu katoa.
Ka piki, ka heke rānei te utu tuku mō ia hua, i runga i te maha o ngā ipu e whakamahia ana. Ko te utu mō te ipu 40 putu te roa he 25–40% te nui ake i te ipu 20 putu, engari ka taea te pupuri i te rua o te utu. Mena kua tata kī tō utanga, he pouaka 20-putu te roa, ko te neke ki te pouaka 40-putu te roa ka penapena moni mō ia waeine. Ka whai hua ia utanga mā te mahi i tētahi whakatau tata CBM tika i mua i te tuhi me te tākai i roto i tētahi huarahi e whakanui ana i te whai huatanga o te rahinga.
Ka taea e koe te penapena moni nui mā te whakarite i te wā o ō uta kia kore ai e heke i te wā tino nui. Ko te tikanga ka piki ake ngā utu utanga i te hauwhā tuatoru me te tuawhā i te mea e whakarite ana ngā kaikawe mai mō ngā hararei me te Tau Hou Hainamana. Mena he ngāwari tō whakamahere taonga, ka taea e koe te penapena 15–30% i runga i ngā whakapaunga utanga moana mā te tuhi i waho o ēnei matapihi me te raka i ngā utu me tō kaikawe utanga mā roto i ngā kirimana tuku iho, i ngā whakaaetanga ratonga roa rānei. Mena kei a koe tētahi kamupene e utu ana i te GST, mā te mahi tahi me tō kaihoko tikanga kia pai ake ai tō mahere whakaroa GST kawemai ka āwhina i tō pūtea mahi.
Opaniraa
Ina tukuna e koe te FCL mai i Haina ki Tiamana, he nui atu ngā utu i tua atu i ngā utu utanga moana me ngā utu wheketere. Tērā pea ka nui ake te utu uta i te 60% i tō utu FOB nā te 19% o te VAT kawemai Tiamana, ngā takoha ritenga i runga i tō waehere HS me te uara CIF, ngā utu whakahaere tauranga, ngā utu kaihokohoko, me ngā whakapaunga tuku ki uta. Ehara i te mea he mahi kaute tari-muri anake te mārama me te matapae tika i te pikitia utu katoa. He kōwhiringa pakihi raina-mua e whakatau ana mēnā he pai te kawemai i tētahi hua, kāore rānei.
Kia mōhio koe ki te tātai, he māmā noa iho: tīmata ki te uara CIF, tāpirihia te reiti takoha ritenga, tatauhia te 19% GST i runga i te tapeke e uru ana ki te takoha, kātahi ka tāpirihia ngā utu katoa. Mahia tēnei pāngarau i mua i te tuku ota, kaua i muri i te tukunga o ngā ipu.
Ina mahi tahi koe me tētahi hoa mahi kawe taonga pēnei i a Topway Shipping ki te whakahaere i ō mahi FCL mai i Shenzhen, i tētahi tauranga nui rānei o Haina ki Tiamana, ka whiwhi koe i te mātauranga e hiahiatia ana e koe hei whakahaere māia i ngā whakaritenga tikanga tuku iho, hei whiriwhiri i ngā ipu pai rawa atu, hei whakarite hoki i te utu tūturu mō te uta. Ehara i te mea ko te kawe taonga anake te kaupapa; engari me mahi i tēnei i roto i te huarahi e whiwhi moni ai.
FAQs
P: He aha te reiti VAT kawemai Tiamana o nāianei mō te nuinga o ngā taonga mai i Haina?
A: Ko te reiti VAT kawemai noa i Tiamana he 19% o te uara CIF o ngā taonga me te taake ritenga. Ka pā he reiti iti iho o te 7% ki ētahi momo taonga, pērā i ngā pukapuka me ētahi hua kai.
P: Ka taea e au te whakahoki mai i te GST kawemai kua utua ki Tiamana?
Āe, mēnā kua rēhitatia tō pakihi mō te GST i Tiamana, ā, kei te kawe mai koe i ngā hua mō te whakamahinga pakihi, mō te hoko rānei, ka taea e koe te whakahoki mai i te GST kawemai hei taake whakauru mā roto i tō puka GST auau. Kāore e taea e ngā tāngata takitahi me ngā pakihi kāore anō kia rēhitatia mō te GST te whakahoki mai.
Q: Kia pēhea te roa o te tuku FCL mai i Haina ki Tiamana?
A: Ko te roanga o te kawe waka mai i te tauranga ki te tauranga i waenga i te 28 me te 40 ngā rā, i runga i te tauranga wehenga me te huarahi. I te katoa, ko te tuku waka mai i te tatau ki te tatau, tae atu ki te tukatuka me te tuku i roto i te whenua, i waenga i te 35 ki te 55 ngā rā.
P: He aha te rerekētanga i waenga i te takoha tikanga me te VAT kawemai?
A: Mā te waehere HS me te whenua i ahu mai ai tō hua ka whakatūria te utu tāke, arā, he tāke hokohoko. Ko te Taake Taake Kawemai he tāke mō ngā taonga e utua ana i te reiti ā-rohe noa o te 19%. Ko te Taake Taake Kawemai e hangai ana ki te uara CIF me te utu tāke, ko te tikanga kei roto i te turanga Taake Taake te tāke.
P: Me whai nama EORI ahau hei kawemai i ngā utanga FCL ki Tiamana?
Āe. Me whai nama EORI (Economic Operators Registration and Identification) ngā umanga katoa e kawe mai ana i ngā taonga ki te EU. Ka mau tonu tō uta ki te tari taake mena kāore i a koe. Me tono ngā pakihi i roto i te EU mā te tari taake o tō rātou whenua. Ka taea e ngā pakihi i waho o te EU te rēhita tika ki te tari taake Tiamana.
Q: Āhea ahau me whiriwhiri i te FCL kaua i te LCL mō te tuku ki Tiamana?
A: He pai ake te FCL ina nui ake tō uta i te 12–15 CBM, ina he mea nui te haumarutanga o ngā utanga, ina hiahia rānei koe kia tere ake te tae atu o tō hua ki reira me te kore e whakaroa i te LCL. He huarahi utu iti te LCL ki te tuku i ngā mōkihi iti ake nā te mea ka tohaina te wāhi ipu me ētahi atu kaituku.