Te Taake Taake 19% o Tiamana: Ngā Mea e Hiahiatia ana kia Mōhiotia e Ngā Kaituku o Haina Katoa
Kupu Whakataki
Ko Tiamana te hoa hokohoko nui rawa atu o Haina i Ūropi, ā, mō te tini o ngā kaihanga Hainamana me ngā kaihokohoko hokohoko ipurangi whakawhiti-rohe, koinei te huarahi māmā ki te uru atu ki te mākete o te EU. He nui ake ngā ipu e whakahaerehia ana e Hamburg i tētahi atu tauranga Tiamana. Ko te Taunga Rererangi o Frankfurt tētahi o ngā pokapū utanga rererangi nui i Ūropi. Ka mutu te China–Europe Railway Express i DuisPort i Duisburg, kei roto rawa i te ngākau ahumahi o Tiamana. Ahakoa ngā hononga kawe waka katoa i waenga i ngā ōhanga e rua, he ōrau whakamiharo o ngā kaihoko Hainamana e puta ana ki te rohe o Tiamana me te kore e mōhio he aha ngā taake me utu e rātou.
Ko te GST kawemai i Tiamana, e kiia nei ko Einfuhrumsatzsteuer, ko EUSt rānei i te reo Tiamana, he 19% mō te nuinga o ngā taonga. Engari kāore taua tau anake e whakaatu i te katoa o te kōrero. I Tiamana, ehara i te 19% noa iho o te uara o tō nama te GST kawemai. E hangai ana ki te uara tikanga o ngā hua me tetahi taake tikanga e pā ana. Ko te tikanga o tēnei ko te taumahatanga taake tuturu ka tāpirihia i roto i ngā huarahi ka miharo pea ngā kaikawemai tuatahi. Ko te utu katoa mō te tiki i tētahi mōkihi mai i Haina ka taea te 30% ki te 80% te nui ake i te nama kaiwhakarato tuatahi ina tāpirihia ngā utu tikanga, te uta, te inihua, me ngā utu whakamutunga.
E whakamārama ana tēnei aratohu i te mahi a te GST kawemai Tiamana, me pēhea te whakatau tika, me aha ngā pakihi Haina e hiahia ana ki te hoko i Tiamana kia rēhita ai, kia whai ai hoki i ngā ture, me te tikanga o ngā huringa nui ki ngā ture a te EU ka tīmata i waenganui o te tau 2026 mō ngā tauira hokohoko ipurangi whakawhiti-rohe kua roa e whakawhirinaki ana ki te whakakorenga takoha ritenga €150. Koinei ngā mea me mōhio koe mēnā kei te kawe koe i ngā taonga mai i Haina ki Tiamana mā te moana, te rangi, te tereina rānei.
He aha te GST kawemai Tiamana, ā, he aha tōna rerekētanga mai i te GST noa?
Ka utua e te mana whakahaere tikanga Tiamana (Zoll) te GST kawemai mō ngā taonga e tae mai ana ki Tiamana mai i ngā whenua ehara nei i te mema o te Kotahitanga o Ūropi. He rerekē te GST e utua ana e ngā pakihi Tiamana mō ngā hoko i roto i te whenua i te GST kawemai. Ka kohia e te tari taake (Finanzamt) te GST mō ngā hoko i roto i te whenua, ko te tari taake ia ka kohia te GST mō ngā kawemai. He rite tonu ngā reiti e whakamahia ana e rāua e rua, engari he rerekē ngā ture e pā ana ki a rāua.
E mea ana te Ture VAT Tiamana (Umsatzsteuergesetz, UStG), Wāhanga 1, Paraka 1, Nama 4, he mahi tāke te kawe mai i ngā taonga ki te whenua. Ina tae ā-tinana mai ngā taonga ki Tiamana, me utu te VAT kawemai, ahakoa kua hokona, ahakoa ko wai te kaihoko whakamutunga. He rerekē tēnei i te VAT ā-rohe, e tika ana ina hokona. He rerekētanga nui tēnei mō ngā kamupene Haina e tuku ana i ngā taonga ki tētahi whare putunga Tiamana i te tuatahi, kātahi ka hoko atu: ka tīmata te karaka tāke i te rohe, ehara i te wā e hokona ana ngā taonga.
Ko te reiti paerewa he 19%. Ka pā tēnei taake ki te nuinga o ngā taonga arumoni, pērā i ngā hikohiko, ngā mīhini, ngā kākahu, ngā taonga whare, ngā kirihou, me ngā taonga kaihoko. Ko te reiti iti iho o te 7% ka pā noa ki tētahi rōpū iti o ngā taonga, pērā i ngā pukapuka, ngā maheni, me ētahi kai.
| kāwai | Reiti VAT | Taonga Angamaheni |
| Reiti Paerewa | 19 orau | Ngā hikohiko, ngā mīhini, ngā kākahu, ngā taonga whare, te nuinga o ngā taonga kaihoko |
| Reiti Whakaheke | 7% | Ngā pukapuka, ngā nūpepa, ētahi kai, ngā taputapu hauora |
| Kore / Kāore i te wātea | 0% | Ētahi tauwhitinga kaweake, ngā taonga ā-roto o te EU |
Ko ngā pakihi kua rēhita mō te GST, ā, e kawe mai ana i ngā hua mō ngā kaupapa pakihi, ka taea te whakahoki mai i te GST kawemai hei taake whakauru mā te tukanga whakahoki GST o Tiamana. Ko te tikanga o tēnei, ko te taumahatanga ōhanga kupenga he kore noa iho mō ngā pakihi e whai ana i ngā ture. Heoi, he tūturu te pānga o te rere moni nā te mea me utu te GST ki ngā tari taake ina kawea mai ngā taonga ki te whenua, ā, ka whakahokia mai e ngā pakihi mā roto i ngā tuku taake ā-wā. Ka nui pea tēnei āputa whakaritenga mō ngā pakihi iti me ngā kaihoko takitahi kāore e nui te moni whiwhi.
Me pēhea te tatau i tō utu whenua tūturu: Te Pānga Whakakotahitanga CIF
Ko tētahi o ngā hapa tino noa, tino utu nui hoki e mahia ana e ngā kaipuke Hainamana ko te hē o te whakatakoto i tā rātou turanga GST kawemai. He tokomaha te hunga e whakaaro ana ko te 19% anake e pā ana ki te uara o ngā hua e whakaaturia ana i runga i te nama hokohoko. Inaa, ka whakamahia e ngā tari tāke Tiamana he turanga whakakotahi hei tatau i te GST kawemai, he nui atu i te uara o te nama anake.
Ko te uara tikanga CIF, arā, ko te Utu, Inihuarangi, me te Uta, te mea tuatahi hei tirotiro. I mua i te tatau i te taake, ka tāpirihia e te tikanga Tiamana te utu o te tuku ki tāwāhi me te utu inihua ki te uara o ngā taonga. Kātahi ka whakamahia tēnei uara CIF hei tatau i te taake tikanga. Ka utua te VAT kawemai ki te uara CIF me te taake tikanga, ehara i te nama nama anake. Ko te mutunga mai he pānga tāpiri paparanga e hopu ana i ngā kaikawemai i te ohorere nā te mea he tere noa te pāngarau.
Tauira Mahi: He Tukunga Hiko €10,000
Kei te ripanga i raro nei tētahi huarahi tūturu hei whakatau i te utu mō te kawe i ngā taputapu hiko a te kaihoko, koinei tētahi o ngā momo hua e tino tukuna ana mai i Haina ki Tiamana.
| Wae Utu | Te moni (€) | Notes |
| Uara Nama a te Kaiwhakarato (FOB) | 10,000 | Uara o ngā taonga kua whakapuakina |
| Utauta o te Ao (wāhanga CIF) | 800 | Moana rānei ripa tere ki Tiamana |
| Insurance | 50 | Paerewa 0.5% o te uara o ngā taonga |
| Uara Tikanga CIF | 10,850 | Te pūtake mō te takoha tikanga |
| Taake Tikanga (hei tauira, 3.7% mō ngā taputapu hiko) | 401 | Ka whakamahia ki te uara CIF |
| Uara Tikanga + Taake (Tūranga GST) | 11,251 | He aha te tikanga o te tatau i te VAT kawemai |
| Kawemai te VAT ki te 19% | 2,138 | 19% o te turanga VAT |
| Te Utu Katoa mō te Taunga (haunga te maero whakamutunga) | 13,389 | 34% teitei ake i te uara o te nama |
I tēnei take, ko te kaituku kaipuke i wehe i te 19% o te €10,000 mō te VAT me utu e ia te €2,138 i roto i te VAT me te €401 i roto i te takoha tikanga, arā, ko te tapeke o te €2,539 i roto i ngā takoha me ngā tāke, tata ki te 25.4% te nui ake i te moni nama. Ko te utu taunga katoa, tae atu ki te utanga, ngā utu kaihokohoko, te kawe waka ki uta, me whare patu, he €13,389, he 34% te nui ake i te mea i utua ki te kaiwhakarato. Mēnā ka whakatakotohia e te pakihi ngā utu hoko me te kore e whai whakaaro ki tēnei tātaitanga, ka tino kino ngā tawhē.
Taake Taake: He aha te Reiti Tuturu e Pa ana ki tō Hua?
Ko te GST kawemai he 19% mō te nuinga o ngā taonga, ahakoa he rerekē rawa ngā reiti taake tikanga mō ngā momo taonga rerekē me tā rātou waehere Pūnaha Whakahāngai (HS). Ka whakamahia e Tiamana te Tariff Waho Whānui a te EU, ā, ka taea e koe te kite i ngā reiti i roto i te pātengi raraunga TARIC a te EU i ec.europa.eu/taxation_customs/dds2/taric. Ehara i te mea ko te tau TARIC 10-mati anake te whakatakoto i te reiti taake, engari ka whakatau hoki mēnā kei te wātea ngā tikanga ārai-tuku, ngā rohenga, me ētahi atu taputapu tiaki hokohoko.
Ko tētahi o ngā kōwhiringa tino nui ka mahia e koe ina kawemai koe i ngā taonga ko te whakarōpūtanga mā te whakamahi i te waehere HS. Mēnā ka hē te whakarōpūtanga o tētahi mea, ahakoa he tūpono noa iho, tērā pea kāore koe e utu i te taake nui. Ka whakatikahia tēnei e Zoll mā te utu i a koe i ngā whiu me te huamoni. Ka taea hoki e tēnei te arahi ki te utu nui rawa atu, ka taea e koe te whakahoki mai, engari me whai koe i tētahi tukanga tika hei mahi i tēnā. I hangaia e Zoll o Tiamana ngā huringa ki te Ingoa Whakakotahi a te EU i te marama o Hānuere 2025. I hangaia e rātou he taitara hou mō ngā pākahiko lithium-ion (HS 8507), ngā hua taiao, me ētahi taonga matihiko i raro i te Upoko 85. He mea tino nui tēnei mō ngā kaihokohoko hiko me ngā pākahiko EV Hainamana.
| Kāwai hua | Te Wāhanga o te Kura Tuarua | Te Reiti Taake EU Noa |
| Electronics kiritaki | 85 | 0% –3.7% |
| Te kakahu me te kakahu | 61-62 | 12 orau |
| hū | 64 | 3.5% –17% |
| Furniture | 94 | 0% –5.6% |
| Miihini me nga Taputapu | 84 | 0% –4.2% |
| Ngā Taonga Kirihou me te Rapa | 39-40 | 4% –6.5% |
| Toys & Games | 95 | 2.7% –4.7% |
| Pahikara me ngā Pahikara Hiko | 8712 / 8714 | 6%–48.5% (tae atu ki te aukati-para) |
He mea tika kia whakahuatia te kāwai mō ngā pahikara me ngā pahikara hiko. Kua mau tonu te EU i ngā taripa ārai-tuku i runga i ngā pahikara Hainamana mai i te tau 1993. Ko ngā reiti kei waenga i te 6% ki te 48.5%, i runga i te kaihanga. Ka tāpirihia ēnei utu ki te taake tikanga noa, ā, ka taea e rātou te whakarerekē katoa i te ōhanga o te kawe mai i ngā waka wira-rua i hangaia e Haina. I mua i te whakaaro he taake paerewa te mana, me tirotiro e tetahi kaihoko o tēnei rōpū te reiti rēhita o tā rātou kaihanga ahurei.
Te Rēhitatanga me te Whakatutukitanga: Ngā Mea Kāore e Taea e Koe te Whakarērea
Me whai ngā kamupene Haina e hiahia ana ki te hoko taonga ki Tiamana i tētahi huinga ture, tae atu ki te rēhita i ētahi mea i mua i te whitinga o te utanga tuatahi i te rohe. Mēnā he āputa kei roto i ēnei, ka pupuri pea ngā tikanga tāke i ngā utanga, ka whiua pea he whiu, ka ngaro rānei tō mana ki te mahi pakihi ki Tiamana.
| titauraa | Ko wai e hiahia ana | Te Whiwhi Tono |
| Tau EORI | Tetahi pakihi e kawemai ana ki te EU | Tomokanga Tikanga Tiamana (Zoll.de) |
| Rehita VAT Tiamana (USt-IdNr.) | Ngā kaihoko ehara i te EU e rongoa ana/e hoko ana i Tiamana | Bundeszentralamt mo Steuern (BZSt) |
| Māngai Putea | Ngā pakihi ehara i te EU kāore he hinonga EU (ētahi take) | Mā te umanga tohutohu taake kua rēhitatia i Tiamana |
| Rēhitatanga IOSS | Ngā kaihoko e whakamahi ana i te Import One-Stop Shop mō te hokohoko ipurangi | Mā te ELSTER.de, mā te tomokanga rānei o te Kāwanatanga Mema o te EU |
| Rehitatanga WEEE | Ngā kaihoko taputapu hiko/hikohiko | Te Tūāpapa EAR (Stiftung EAR), Tiamana |
Ko ngā mea katoa e hangai ana ki te nama EORI. Ki te kore āu, e kore e tukatukahia e te tari tāke Tiamana tō whakapuakitanga kawemai, ā, e kore hoki tō uta e tukuna. Ka taea e ngā pakihi kāore i roto i te EU te tiki i tētahi nama EORI Tiamana mā te whakamahi i te tomokanga Zoll.de. Ehara i te mea uaua te tukanga, engari he roa te wā. Ko te tikanga ka roa te tukatuka i ngā tono mō te kotahi ki te rua wiki, ā, me roa ake te tatari o ētahi kaitono nā te mea me tuku atu e rātou ētahi atu pepa mahi. He mea nui kia tīmatahia tēnei tukanga i mua noa atu i tō uta tuatahi.
Ko ngā pakihi e hiahia ana ki te penapena taonga i Tiamana, ki te hoko tika rānei ki ngā kiritaki Tiamana, me rēhita mō te GST. Hei tauira, ki te hiahia koe ki te hoko i runga i te Amazon.de, me whai nama GST Tiamana koe. Nā te mea e kī ana ngā ture mākete a Amazon me rēhita ngā kaihoko e pupuri ana i ā rātou taonga i roto i ngā pokapū whakatutuki taonga o te EU ki te GST i te whenua kei reira te whare putunga. Ko te Bundeszentralamt für Steuern (BZSt), te Tari Taake Matua o Tiamana, ka whiwhi i te tono. He rerekē te wā e pau ana ki te tukatuka, engari i waenga i te whā me te tekau mā rua wiki te roa.
I tīmata a Tiamana ki te whakamahi i te Kaupapa Pakihi Iti a te EU i te marama o Hānuere 2025. Mā tēnei kaupapa, he wāhanga o te Wāhanga 19a o te Ture VAT Tiamana, ka māmā ake te utu VAT mā ngā pakihi iti e tutuki ana i ētahi whakaritenga. Engari ko ngā herenga moni whiwhi (te iti rawa o te huringa ā-tau o te €10,000 puta noa i te EU) ko te tikanga me rēhita tonu te nuinga o ngā kawemai arumoni e mahi pakihi ana i runga i te tauine nui mō te VAT. Mā te kaupapa One Stop Shop (OSS), he wāhanga o te Mōkihi VAT Hokohoko Ipurangi a te EU 2021, ka māmā ake te whakapuakitanga VAT mā ngā pakihi mō ngā hoko tawhiti B2C puta noa i ngā whenua mema o te EU. Heoi, kāore e whakakorea te hiahia mō te tutuki i ngā whakaritenga VAT kawemai a Tiamana.
Te Mutunga o te Whakakorenga €150: Te Tikanga o ngā Huringa Tikanga a te EU mō te tau 2026
Mō ngā tau maha, kua whakatūhia e ngā kaihoko ipurangi Hainamana ā rātou pakihi i Ūropi ki runga i tētahi ture matua: kāore ngā mōkihi iti iho i te €150 te uara i raro i ngā takoha tikanga i te taenga mai ki te EU. I mau tonu te VAT me te pūrongo tikanga, engari kāore he utu tikanga mō ngā tuku iti te uara, nā reira i tino taea ai ngā tauira mōkihi tika ki te kaihoko. Kei te tata mutu taua wā.
I te 13 o Noema, 2025, i whakaae mana ngā minita pūtea o te EU ki te whakakore i te €150 te utu tāke. Nā tēnei i tere ake ai te whakarerekētanga i whakaarohia kia puta i te tau 2028. I whakaatuhia e ngā raraunga he matea nui tēnei: i te tau 2024 anake, tata ki te 4.6 piriona ngā pōkai i uru ki te EU i raro i te paepae, ā, 91% o ēnei i ahu mai i Haina. I whakamārama ngāwari te Komihana Tauhokohoko o te EU, a Maroš Šefčovič, i te take, me te kī ko te kaha o Ūropi ki te tiaki i ōna painga ōhanga. I whakaarohia tae atu ki te 65% o aua pōkai iti he iti iho te uara i tō rātou uara, he raruraru tēnei e tika ana kia whakatikahia e te pūnaha hou.
| Te rā | Ture | Pānga ki ngā Kaituku kaipuke o Haina |
| I mua i te 1 o Hūrae, 2026 | Kāore he takoha ritenga mō ngā taonga kei raro iho i te €150; kei te whai tonu te VAT | Ka taea te whakauru kore utu ki ngā mōkihi iti mēnā kei raro iho i te €150 te paepae |
| Hōngongoi 1, 2026 | €3 te takoha ritenga papatahi mō ia taonga utu mō ngā mōkihi kei raro iho i te €150 | Ko ia pōkai iti te uara ka utua he utu takoha neke atu i te €3 |
| Whiringa-ā-rangi 2026 (kua whakaritea) | Te utu whakahaere o te EU (~€2 mō ia mōkihi) hei tāpiri atu ki te takoha ritenga | He utu tukatuka tāpiri mō ia mōkihi kei runga ake i te takoha |
| 2028 (kua whakaritea) | Te whakakorenga katoa o te paepae €150; ka pāngia ngā wāhi katoa e ngā utu paerewa | Ko ngā taonga katoa e pāngia ana e ngā reiti takoha noa e ahu mai ana i te waehere HS ahakoa te uara |
He maha ngā raruraru o te ao tūturu ka pā ki ngā kaipuke Hainamana. Mai i te 1 o Hūrae, 2026, ko ia mōkihi iti iho i te €150 te uara e tae mai ana ki Tiamana, ki tētahi atu whenua mema rānei o te EU, me utu he utu ritenga pumau €3 mō ia taonga. Ka utua tēnei utu mō ia taonga i roto i te tuku, ehara mō ia pouaka. Ko te tikanga o tēnei, ko te tuku me ngā taonga e toru e taka ana ki raro i ngā kāwai utu rerekē ka utua he utu motuhake e toru €3. Ko te kaupapa o te aratohu he aukati i te tangata ki te maka i ngā mea maha ki roto i te kotahi mōkihi kia kore ai e taea te pupuri i raro i te rohe.
I te Whiringa-ā-rangi 2026, kei te whakamahere te EU ki te whakauru i tētahi atu taake whakahaere tata ki te €2 mō ia mōkihi. Mā tēnei ka nui ake te utu mō te tuku kaipuke whakawhiti-rohe iti te uara. Hei te tau 2028, tera pea ka whakamahia e te kāwanatanga tuturu ngā reiti taake paerewa e hangai ana ki te waehere HS mō ngā mōkihi katoa, ahakoa te uara. Koinei te mutunga o te anga de minimis. Mō ngā kaihoko Hainamana ko ā rātou tauira tawhē i whakawhirinaki ki te whakakorenga taake, kua tere te pau o te wā ki te huri.
VAT i runga i nga Hokonga E-Commerce: IOSS, OSS, me te Anga Kawemai
Kua whakatinanahia te kaupapa Kawemai Kotahi-Mū (IOSS) a te EU mai i te Hōngongoi 2021. Mā tēnei ka taea e ngā kaihoko mai i waho o te EU te rēhita mō te GST i roto i te whenua mema kotahi o te EU, me te kohi GST mai i ngā kiritaki EU i te wāhi hoko mō ngā taonga kei raro iho i te €150 te uara. Ina whakapuakina ngā taonga kua utua te GST ki ngā tari taake i raro i te IOSS, ka tere ake te tukanga, ā, he iti ake ngā tuhinga hei mahi mā ngā tāngata whai pānga. Ka rēhita ngā kaihoko mā te pae taake o te whenua mema o te EU, ko Airana, ko Hōrana, ko Tiamana rānei, ā, ka tukuna he whakahoki GST mō ā rātou hoko katoa i ia marama.
Mō ngā kaihoko Hainamana e tuku ana i te maha o ngā taonga ki Tiamana, he mea tika te rēhita ki te IOSS mai i te tirohanga whakahaere me te taha pūtea, ahakoa i mua i ngā huringa i te Hōngongoi 2026. I muri i te Hōngongoi 2026, ka nui ake te nui o te rēhitatanga IOSS. Ko te utu tāke papatahi €3 i raro i te pūnaha whakawhiti ka pā noa ki ngā taonga i tukuna mai e ngā kaihoko kua rēhita ki te IOSS. Ko te tikanga o tēnei, 93% o ngā rerenga hokohoko ipurangi ki te EU ka taka pea ki raro i tēnei anga. Tērā pea ka kaha ake te mana o ngā tāke Tiamana ki ngā kaihoko kāore i rēhita ki te IOSS, ā, ka roa ake pea te wā ki te whakakore i ā rātou taonga.
Kāore te IOSS e pā ki ngā tuku B2B, ki ngā taonga rānei e nui ake ana te uara i tētahi moni kua whakaritea. Engari, ka tangohia e ngā ture VAT kawemai noa o Tiamana. Ina tupu tēnei, ka whiwhi a Zoll i te VAT kawemai ina tae mai ngā taonga, kātahi ka whakahokia mai e te kamupene mā te whakaoti i ngā whakahokinga VAT Tiamana paerewa. Mena he māngai putea tāu, he pakihi rānei kua rēhita ki Tiamana, he tino māmā ake tēnei tukanga, inā koa mō ngā pakihi kāore he aroaro i roto i te EU.
Ngā Rautaki Whaihua mā ngā Kaituku kaipuke o Haina hei Whakahaere i te Taumahatanga Taake
Ko te taahiraa tuatahi ko te mārama ki te mahi a te GST kawemai Tiamana. Hei whakahaere pai i tēnei, me whakatau atamai koe mō te hanganga kaipuke, ngā pepa mahi, me te hanganga ture.
Te Aromatawai me te Tuhituhi Tika
He kawenga ture, he take whakahaere mōrearea hoki te whakapuaki i ngā uara tika o ngā taonga tuku iho. He nui te moni a ngā taonga tuku iho o Tiamana, ā, he tino pai ki te kimi i te iti o te uara, koinei tētahi o ngā momo tinihanga taonga tuku iho e tino kitea ana i roto i te ara hokohoko Haina-Ūropi. Ki te iti iho te uara o tētahi mea, ka taea te whiu moni, te tango i ō taonga, te haere rānei ki te whare herehere. Ko te uara tika hoki e tohu ana ka taea te matapae i ō tataunga VAT kawemai me te takoha, ka taea ai e koe te whakatakoto i ngā utu tika mō ō taonga me te tiaki i ō hua.
Te Arotau i te Whakarōpūtanga Waehere HS
Ina he maha ngā waehere HS e taea ana te whakaaro, mā te mahi tahi me tētahi kaihoko tikanga e mōhio ana ki te whakarōpūtanga taake Tiamana me te EU ka āwhina i a koe ki te kimi huarahi ture hei whakarōpū i ngā taonga i ngā reiti taake iti iho. Ehara tēnei i te mea he whakarōpūtanga hē; engari ko te mōhio ki te rārangi i waenga i te hangarau taake ture me te ture kore. Mena me utu e koe ngā utu ārai-tuku i runga i ētahi momo hua, mā te mōhio mena kei raro tō kaihanga ahurei i te reiti takitahi kua whakaitihia (kaua ki te reiti toenga) ka nui te rerekētanga ki te utu katoa o ngā taonga.
Ngā Incoterms DDP me DAP
Ina whiriwhiri koe i waenga i ngā tikanga tuku utu (DDP) me ngā tikanga tuku i te wāhi (DAP), ehara i te mea ko te nui o te utu anake ka pā ki tēnei; engari ka pā anō hoki ki te wheako o te kiritaki i Tiamana. Me utu e te kaiwhiwhi Tiamana te takoha me te VAT kawemai ina whiwhi rātou i te mōkihi i raro i te DAP. Tērā pea ka pōhēhē, ka whakarihariha hoki tēnei mō ngā kaihoko hokohoko. Mā te DDP, ka tiaki te kaihoko Hainamana, te hoa mahi rānei i ngā takoha me te utu i ngā takoha katoa i mua i te tukunga, kia maeneene ai te tukanga. He maha ake ngā kiritaki e hiahia ana ki te DDP mō te hokohoko ipurangi B2C i Tiamana, ā, e pai ana ngā mākete ki tēnei. Me rēhita te kaihokohoko ki te VAT i Tiamana, me mahi tahi rānei me tētahi māngai taake kei a ia ngā whakaaetanga tika.
Me pēhea te tautoko a Topway Shipping i ō mahi kawemai i Tiamana
Kaua te nuinga o ngā kaihanga me ngā pakihi hokohoko ipurangi hou e ngana ki te whakahaere i ngā mahi katoa e pau ana ki te whakatau i te GST kawemai Tiamana, te taake tikanga, te rēhitatanga EORI, me te anga hokohoko ipurangi o te EU e huri haere ana. Kei te tere ake te whanaketanga o ngā ture me ngā whakaritenga i tō ngā tau tekau kua hipa, ā, ka pāngia pea rātou e ngā hapa i te taha pūtea.
Ko Topway Shipping, kei Shenzhen tōna tari matua, he kaiwhakarato ngaio mō ngā ratonga kawe taonga me te hokohoko ipurangi mai i te tau 2010. He nui ngā mōhiotanga whakahaere kua kohia e Topway puta noa i te mekameka kawemai katoa, mai i te kohi taonga i te wheketere ki te whakaoti i ngā mahi a te tari tāke me te tuku atu ki ngā whare putunga me ngā wāhitau kiritaki o Ūropi. Neke atu i te 15 tau te wheako o te tīma whakatū o te kamupene ki ngā mahi kawe taonga o te ao me te whakaoti i ngā mahi a te tari tāke.
Ka hipokina e ngā ratonga a Topway te haerenga katoa ki Tiamana. Ka kohia e rātou ngā taonga mai i ngā wheketere me ngā wāhi whakakotahi o Haina, ka whakarite i ngā utanga o te ao mā te moana, te rangi, te tereina rānei, ka whakahaere i ngā pepa me te tuku tuku tikanga ngaio, ka rongoa ngā taonga ki ngā pokapū tohatoha o Ūropi, ā, ka tukuna atu ki ngā kiritaki i Tiamana me te toenga o te EU. Ka whakaratohia e Topway ngā ratonga uta-ipu-katoa (FCL) me ngā ratonga iti-i-te-uta-ipu (LCL) mai i ngā tauranga nui o Haina ki Hamburg, Bremen, me ētahi atu kuwaha o Ūropi mō ngā kiritaki e tutuki ana ā rātou hiahia nui me te wā arahi mā te utanga moana. Ka tīmata ngā ratonga LCL i te $73 mō ia mita pūtoru, nō reira, ahakoa ngā pakihi iti kāore anō kia nekehia ngā ipu kī tonu, ka taea e rātou te whakamahi.
Ko ngā kaihoko hokohoko ipurangi whakawhiti-rohe e whakarite ana mō te taiao ture i muri i te Hūrae 2026, ina tangohia te €150 te utu tāke, ā, ka tirohia ia mōkihi e te tari tāke Tiamana, me whai hoa mahi kawe e mōhio ana ki ngā taha whakahaere me ngā taha ture o te tukanga kawemai Tiamana. Ka taea e ngā tohunga o Topway te āwhina i a koe ki te kimi i te huarahi pai ki te rēhita ki te IOSS, ki te āwhina i a koe ki te tirotiro i ngā whakarōpūtanga waehere HS, me te whakarite i te tuku kia tutuki ai ngā paearu DDP, DAP rānei, i runga i te hongere hoko. He rerekē te hoa mahi i te kaikawe nā te mea he pūkenga whakahaere kawe me te mōhiotanga ki te tari tāke tāke ō rātou.
Opaniraa
Ko te 19% o te GST kawemai i Tiamana te tatauranga tino kitea i roto i te whārite utu whenua mō ngā kaihokohoko Hainamana, engari ehara i te mea koinei anake. Ko te pūtake tatau CIF, te pānga whakakotahi o te takoha tikanga, te waehere HS e whakatakoto ana i tō reiti taripa, me ngā rēhitatanga ture e tika ana kia whai mana i mua i te tukunga o ō utanga, ka mahi tahi katoa hei whakatau i te nui o te utu tūturu mō te mahi pakihi i Tiamana. Ki te hē tetahi o ēnei, ehara i te mea ka raru noa tō pakihi; ka uaua ake hoki te hoko o ō hua i roto i te ōhanga nui rawa atu o Ūropi.
Kei te kaha haere ngā ture me ngā whakaritenga, ehara i te mea ngāwari ake. Ka mutu te €150 te utu tāke a te EU i te 1 o Hūrae, 2026. Koinei te huringa nui rawa atu ki ngā ture hokohoko ipurangi whakawhiti-rohe i roto i ngā tau. Ko te €3 te utu papatahi mō ia taonga e tīmata ana i taua rā, ā, ka whai ake ko te utu whakahaere kua whakaritea i te Whiringa-ā-rangi 2026, me te mutunga o te whakahaerenga de minimis i te tau 2028 ka huri katoa i te huarahi e mahi ai te hokohoko ipurangi iti i waenga i a Haina me Ūropi. Ko ngā kamupene e hanga huringa wawe ana—mā te whakarerekē i ā rātou utu, te whakarite anō i ā rātou tauira whakahaere, me te whakatū i te hanganga ture tika—ka pai ake te tūnga i te hunga e tatari ana kia puta ngā huringa.
E whakanui ana a Tiamana i te hunga e ngākau nui ana ki te pakihi. Ka taea e ngā kaipuke Hainamana te whakataetae me te toa i roto i tētahi o ngā mākete kaihoko me ngā mākete ahumahi tino ataahua o te ao mēnā ka mārama rātou ki ā rātou herenga taake, ka tatau tika i ā rātou utu whenua tūturu, ā, ka mahi tahi me ngā hoa mahi whakahaere me ngā hoa mahi ture whai wheako.
FAQs
Q: Ka pā tonu te GST kawemai 19% a Tiamana ki te uara katoa o aku taonga?
A: Kāore. Ko te GST kawemai e ahu mai ana i te uara tikanga CIF (te utu o ngā taonga, te tuku, me te inihua) me tetahi taake tikanga, ehara i te moni nama anake. Nā tēnei pānga whakakotahi, ka nui ake tō pire GST tūturu i te 19% o te moni nama. Hei tauira, ko te kaupapa GST kawemai i runga i te mōkihi o te €10,000 me te €800 i roto i te tuku me te 3.7% o te taake he tata ki te €11,251. Ko te tikanga ko te utu GST he €2,138.
Q: Ka taea e au te whakahoki mai i te 19% o te GST kawemai i utua e au ki ngā tari tāke Tiamana?
A: Āe, mēnā he pakihi koe kua rēhitatia mō te GST, ā, kei te kawe mai koe i ngā taonga mō te whakamahinga pakihi. Ka taea e koe te tango i te GST kawemai i utua e koe ki a Zoll mai i tō hokinga GST Tiamana noa. Heoi anō, me rēhita tika koe, me tuku hoki i ō hokinga i te wā tika. Mō ngā umanga whakawhanake, ko te wā e pau ana ki te utu i ngā taake me te whakahoki mai i te moni mā tō kōnae GST he take moni tūturu.
Q: He aha te paepae takoha €150, ā, āhea ka rerekē?
A: I tēnei wā, kāore e hiahiatia ana kia utua e ngā mōkihi he iti iho i te €150 te uara e tae mai ana ki te EU te taake tikanga (ahakoa me utu tonu e rātou te VAT kawemai me te tuku whakapuakitanga tikanga). Mai i te 1 o Hūrae, 2026, me utu e ēnei mōkihi katoa he utu tikanga pumau €3 mō ia taonga. Kei te whakamahere te EU ki te tāpiri i tētahi atu utu whakahaere i te Whiringa-ā-rangi 2026, ā, ka tangohia katoatia te paepae €150 i te tau 2028.
Q: Me whai nama VAT Tiamana ahau mēnā ka hoko au i runga i a Amazon.de mai i Haina?
A: Āe, i te nuinga o te wā. Me rēhita koe mō te GST i Tiamana mēnā kei a koe ngā taonga i roto i tētahi whare whakatutuki takoha a Amazon Germany. He pono tēnei mō ngā pakihi o te EU me ngā pakihi ehara i te EU. Me tono koe ki te Bundeszentralamt für Steuern (BZSt), ā, i runga i te āhua o te whakatūnga o tō pakihi, me hiahia pea koe ki tētahi māngai putea.
Q: He aha te IOSS, ā, me whakamahi e au hei kaihoko Hainamana e tuku ana ki Tiamana?
A: Mā te IOSS (Kawemai Kotahi-Mū) ka taea e ngā kaihoko i waho o te EU te kohi VAT mai i ngā kiritaki o te EU i te wā utu, ā, ka ripoatahia mā te rēhitatanga kotahi o te EU. Mā tēnei ka māmā ake te whakaoti i ngā mahi a ngā hua kei raro iho i te €150. Whai muri i te Hūrae 2026, ka taea e ngā kaihoko kua rēhita ki te IOSS te whakamahi i te anga takoha papatahi €3 mō te wā poto. He tino taunaki te rēhitatanga IOSS mō ngā kaihoko Hainamana katoa e tuku ana i ngā taonga ki ngā kiritaki i Tiamana me te EU.
Q: Ka taea e Topway Shipping te whakahaere i te whakawāteatanga tikanga Tiamana mō aku uta mai i Haina?
A: Āe. Haunga te kohi tuatahi, te uta o tāwāhi, te putunga ki tāwāhi, me te tuku whakamutunga, ka whakahaerehia hoki e Topway Shipping ngā whakaritenga tikanga katoa mō ngā uta mai i Haina ki Tiamana me ētahi atu whenua o te EU. Neke atu i te 15 tau a Topway i roto i te pakihi whakahaere me te tikanga. Ka āwhina rātou i ngā kiritaki uta moana FCL me LCL, tae atu ki ngā kaihoko hokohoko ipurangi whakawhiti-rohe, ki te whakatau i te mākete kawemai Tiamana e huri haere ana.
