Te Utu Huna o te GST o Kariki: Ngā Mea Me Mōhio Ngā Kaihoko Haina Katoa
Kupu Whakataki
Ina whakaarohia e ngā kaihoko Hainamana te utu mō te tuku taonga ki Kariki, ko te tikanga ka whakaarohia e rātou ko ngā utu uta, ngā utu tikanga, me ngā taripa ārai-tuku taonga pea. Kāore te iwi e aro nui ana ki te VAT, ā, he nui te utu mō tēnā. Ko Kariki tētahi o ngā whenua teitei rawa atu o te Uniana o Ūropi e whakamahi ana i te VAT, arā, ko te 24%. Ka pā tēnei reiti ki te uara CIF katoa o ngā hua, me ngā taake kawemai tāpiri. Ina tukuna he ipu hiko, he taonga kaihoko rānei mai i Shenzhen ki Piraeus, ka piki ake te utu mō te kawe i aua taonga ki reira mā te tekau mano euros.
Kua tino uaua ake te pūnaha VAT i Kariki i ngā tau kua pahure ake nei. I whai mana te Ture VAT hou mō Kariki, te Ture 5144/2024, i te tau 2024, ā, i whakarerekētia te āhua o te pūrongo me te whakamahi i ngā takoha VAT. Nā ngā whakarerekētanga a te EU ki te VAT hokohoko-e, pērā i te pūnaha Import One-Stop Shop (IOSS) me te mutunga o te whakakorenga tawhito o te €22 utu iti, kua tino whakarerekētia te āhua o te takoha mōkihi iti mai i Haina. Ka tere te tango i te arai whakakorenga takoha ritenga €150, nā te whakaaetanga a te Kaunihera Ecofin o te EU i te Whiringa-ā-rangi 2025. Ka whakarerekētia e tēnei te ōhanga katoa o te tuku tika mai i ngā tūāpapa Hainamana ki ngā kaihoko Kariki.
Ko tēnei whārangi mō ngā kaihokohoko Hainamana, ngā kaihokohoko hokohoko ipurangi whakawhiti-rohe, me ngā kaiwhakahaere whakahaere rauemi e tuku taonga ana ki Kariki, e kawe utanga ana rānei mā Piraeus. Ka whakamāramahia te mahi a te VAT, ka kitea ngā pānga tūturu ki te utu uta, ka matapakihia ngā whakaritenga ture, ā, ka hoatu tohutohu mō te whakahaere atamai i te taumahatanga taake. Ki te kaweake koe ki Kariki, ā, kāore e whakahaere kaha i tō tūponotanga VAT, tera pea kei te waiho moni koe i runga i te tēpu, kei te kino atu rānei, kei te whakanoho koe i a koe ki te mōrearea o ngā take ture.
Te Anga GST o Kariki: Ngā Kaupapa Taketake me Mārama e Ngā Kaihoko Katoa
He mema a Kariki nō te EU, ā, e whai ana i te Ture Whakatakoto VAT a te EU, ahakoa he nui ake tana reiti i te iti rawa o te EU, arā, 15%. Ko te reiti VAT noa o Kariki he 24%, ko tētahi o ngā reiti e rima teitei rawa atu i te EU. Ko te kai, te noho hōtēra, ngā ratonga wharekai, te kawe pāhihi, me ētahi taonga hauora he tauira katoa o ngā kāwai e tika ana mō te reiti iti iho o te 13%. He taake tino iti o te 6% e pā ana ki ngā pukapuka, ngā nūpepa, ngā rongoā, me ngā tīkiti whare tapere. I tāpirihia e te Ture VAT 2024 he reiti iti iho o te 4% mō ētahi taonga i runga i te kaupapa takitahi.
Ina tae mai ngā taonga ki te EU mai i waho o te EU, pērā i ngā mea katoa e ahu mai ana i Haina, ka tangohia te VAT i runga i te kawemai. Ko te VAT e ahu mai ana i te uara ritenga o ngā taonga (uara CIF) me ngā utu kawemai e pā ana. He maha ngā kaihoko Hainamana kāore e mārama ki tēnei kōrero nui: ehara te VAT i te mea ko te utu anake o te hua. Ka tāpirihia te takoha ritenga ki te uara CIF (te utu o ngā taonga + inihua + utunga ki te rohe o te EU). Nō reira, ki te tāpirihia he utu ritenga 5% ki tētahi taonga i te tuatahi, ko te 24% VAT ka ahu mai i te uara kua whakaurua kētia te takoha. He nui te pānga o te whakakotahitanga.
Kāore ētahi taonga e pāngia e te GST ina kawemaihia. Kei roto i ēnei ko ngā taonga e kaweakehia ana mai i Kirihi ki tētahi whenua ehara i te EU, ngā taonga e rongoatia ana i roto i ngā whare putunga tikanga, me ētahi momo taonga e hipokina ana e te ture āwhina a te EU. I raro i te ture tikanga whare patu I raro i te ture whakahaere, ko ngā taonga ka tukuna mā Piraeus ki ētahi atu wāhi, tera pea ka taea te whakamutu i te GST. He wāhanga nui tēnei mō te rautaki whakahaere.
| Reiti VAT | auau | Nga waahanga hua matua |
| Reiti Paerewa | 24 orau | Ngā hikohiko, ngā kākahu, ngā mīhini, ngā taonga whare, te nuinga o ngā taonga kaihoko |
| Reiti Whakaheke | 13 orau | Kai, hōtēra, whakaritenga kai, rongoā, kawe pāhihi |
| Reiti Tino Whakaitihia | 6% | Ngā pukapuka, ngā nūpepa, ngā rongoā, ngā tīkiti whare tapere |
| He utu whakaheke motuhake | 4% | Ngā taonga kua tīpakohia i raro i te Waehere VAT 2024 (tāngata takitahi) |
| Reiti Kore | 0% | Ngā kaweake i waho o te EU, ngā taonga B2B i roto i te EU me te nama VAT whaimana |
| Ngā Utu Whakahekenga o te Moutere | -30% mō ngā roopu katoa | Lesvos, Samos, Kos, Chios, Leros + kua whakawhānuihia te rarangi 2026 |
Puna: Te Manatū Pūtea o Kiriki, Ture Waehere VAT 5144/2024; ngā reiti whai mana mai i Āperira 2026.
Te Tatau Tuturu o te Taake Taapiri (GST) mō ngā Kawemai Hainamana: Ngā Tau Tuturu
He rite tonu te huarahi e tatau ai a Kirihi i te GST kawemai ki ngā whenua mema katoa o te EU, heoi, kāore te nuinga o ngā kaihoko Haina e tino whai whakaaro ana ki tēnei ina whakatakoto ana i ngā utu mō ā rātou taonga ki Ūropi. Ehara i te mea ko te whai noa i ngā ture; mā te mōhio ki te mahi i te tatau ka taea e koe te mōhio mēnā kei te whiwhi moni tō tauira utu.
Ko te huarahi noa ki te kimi i tēnei ko te kimi tuatahi i te uara CIF, arā, ko te tapeke o te uara arumoni o ō taonga, te utu mō te tuku mai i Haina ki te tauranga tomo o te EU, me te utu inihua. Tuarua, whakamahia te reiti takoha tika a te EU, ka kitea e koe i roto i te pātengi raraunga TARIC a te EU mā te waehere HS. Tuatoru, whakamahia te uara CIF ki te takoha. Tuawhā, hei kimi i te nui o te VAT kawemai e nama ana koe, whakareatia taua moni mā te 24%. Koinei te mea ka tangohia e te takoha Kariki i te tauranga tomo, te mea rānei me whakaatu e koe i mua i te wā mā te pūnaha IOSS.
Tauira Mahi: Tukunga o ngā Hikohiko Kaihoko
| Wae Utu | Te moni (EUR) | Notes |
| Te uara arumoni o ngā taonga (FOB) | €10,000 | Kua whakapuakihia te uara nama |
| Utauta ā-ao (Haina ki Piraeus) | €800 | Kei roto i te tataunga CIF |
| Insurance | €50 | Kei roto i te tataunga CIF |
| Uara CIF | €10,850 | Pūtake mō te takoha tikanga |
| Te takoha ritenga (hei tauira, 3.7% mō ngā taputapu hiko) | €401 | Ka whakamahia ki te uara CIF |
| Uara Tūkino (CIF + Tūkino) | €11,251 | Pūtake mō te tatau GST |
| Kawemai Taake (24%) | €2,700 | 24% × €11,251 |
| Tapeke Taake | €3,101 | Taake + VAT whakakotahi |
| Reiti Taake Whai Hua mō te Uara Tauhokohoko | 31.0 orau | €3,101 ÷ €10,000 |
Kia mōhio: He tauira tēnei. Ka rerekē ngā reiti takoha tuturu i runga i te waehere HS me te kāwai hua. Tirohia te pātengi raraunga EU TARIC mō ngā reiti tika.
Ko te kaupapa matua o tēnei tataunga ko te tapeke o te kawenga taake i runga i tētahi uta, arā, ko te tapeke o te takoha tikanga me te VAT, kei waenganui i te 25% me te 35% o te uara arumoni taketake o te taonga mō te nuinga o ngā momo taonga kaihoko. Ka nui ake pea te kawenga mō ngā taonga e pāngia ana e ngā takoha ārai-tuku, pērā i ētahi kakahu, hua maitai, uku, me ngā hikohiko. Mēnā ka whakatau utu ngā kaihoko Hainamana ki ā rātou taonga mō te mākete Kariki me te kore e whai whakaaro ki tēnei hanganga utu whenua katoa, ka kore e taea te whakataetae (mēnā ka tukuna e rātou ngā utu ki ngā kaihoko) ka iti rawa rānei ā rātou tawhē (mēnā ka tangohia e rātou ngā taake).
Kua Mutu te Paepae €150: He aha te tikanga mō ngā kaihoko hokohoko ipurangi
Ko te whakawāteatanga takoha ritenga €150 tētahi o ngā wāhanga tino nui o ngā ture kawemai a te EU mō ngā pakihi mō ngā tau. Ko te tikanga o tēnei, kāore i utua he utu ritenga mō ngā taonga i raro iho i te €150 hei kawemai. Ko tēnei whakawāteatanga te pūtake mō te tauira katoa o te hokohoko tika-ki-te-kaihoko i tīmatahia e ngā tūāpapa pērā i a Temu, Shein, AliExpress, me ngā mano tini o ngā kaihokohoko iti o Haina. I tukuna ngā mōkihi iti iho i te €150 te uara ki roto i a Kariki me te toenga o te EU me te kore e utu i tetahi takoha ritenga, ā, nā tēnei i tino iti ake ai te utu o ngā taonga iti te uara.
Kei te tata te mutunga o taua pūnaha. I te Whiringa-ā-rangi 2025, i whakaae mana te Kaunihera Ecofin o te EU ki te whakakore i te rohenga €150. I tino tere a Kariki me Parani ki te whakatinana i tēnei. Mai i te tīmatanga o te tau 2026, ko ngā mōkihi katoa i tukuna mai i Haina, ahakoa te nui o te uara, me utu i ngā taake tikanga a te EU i runga i tā rātou waehere HS. He huringa nui tēnei i roto i te huarahi mahi me whakautu tonu ngā kaihoko hokohoko ipurangi Hainamana i hanga i tā rātou tauira pakihi huri noa i te whakakorenga €150.
Kia maumahara i whakakorea e te kete whakahou VAT hokohoko-e a te EU te €22 te whakakorenga VAT mō ngā uta iti rawa i te Hōngongoi 2021. Mai i taua wā, me utu VAT ngā taonga kawemai katoa, ahakoa te nui o te utu. I te tau 2026, ka pā te takoha tikanga ki ngā taonga katoa, kaua ko ngā mea neke atu i te €150 te uara. Kei te huri nui te ōhanga o te tuku tika ki te kaihoko, he iti te utu, mai i Haina ki Kariki, nā te mea he utu whakahaere mō ia mōkihi e matapaetia ana (e matapaetia ana kia tata ki te €2 mō ia mōkihi i runga i ngā mahere a te Komihana o Ūropi).
| Tuhinga | I mua-2021 | 2021-2025 | Mai 2026 |
| Whakakorenga VAT mō ngā wāhi iti | E pā ana ki raro iho i te €22 | Kua whakakorea — me utu te VAT ki ngā mea katoa | Te utunga o te GST mō ngā kawemai katoa |
| Whakakore utu taake | E pā ana ki raro iho i te €150 | Kei raro tonu i te €150 te mana | Kua whakakorea — he kawenga mō te katoa |
| Kaupapa IOSS e wātea ana | No | Āe (mai i Hōngongoi 2021) | Āe (ka haere tonu) |
| Te utu whakahaere mō ia mōkihi | kahore | kahore | ~€2 mō ia mōkihi (kua whakaritea) |
| Te pānga utu whai hua mō te mōkihi <€150 | iti | VAT anake (24%) | Taake Taake + Taake + Utu Whakahaere |
Puna: Whakaaetanga a te Kaunihera Ecofin o te EU i te Whiringa-ā-rangi 2025; Raraunga tono a te Komihana o Ūropi.
Rēhitatanga IOSS, OSS, me te VAT: He Whakamārama mō ō Kōwhiringa Whakatutukitanga
I whakatūria e te EU te Import One-Stop Shop (IOSS) i te marama o Hūrae 2021 kia māmā ake ai te kohi GST mō ngā taonga iti te uara e ahu mai ana i waho o te EU. Mō ngā kaihoko Hainamana e tuku ana i ngā mōkihi takitahi tae atu ki te €150 ia ki ngā kaihoko Kariki, ko te IOSS te taputapu ture tino nui hei mōhio.
Ka rēhita te kaihoko ki te kaupapa IOSS i roto i tētahi whenua mema o te EU (ka whakamahi rānei i tētahi takawaenga rēhita, e hiahiatia ana mō ngā kaihoko kāore i te noho ki te EU) ā, ka whiwhi i tētahi tau tautuhi VAT IOSS ahurei. Kātahi ka tāpirihia e te kaihoko te VAT i te reiti e pā ana ki te whenua ūnga—24% mō Kariki—i te wā hoko, i mua i te tukunga o ngā taonga. Ka utua e te kaihoko te VAT i mua, kātahi ka ripoatahia, ka tukuna ki te IOSS i ia marama. Ina tae te pouaka ki ngā tari tāke Kariki, ka whakaaturia e te kaikawemai te tau IOSS ki a rātou, ā, ka taea e te tari tāke te karo i te VAT i te kawemai (nā te mea kua utua kētia te VAT i te utunga).
He tino nui te painga mahi. Ka taea e ngā Tari Taake te tukatuka tere ake i ngā mōkihi me te nama IOSS tika nā te mea kāore rātou e hiahia ki te tatau me te kohi VAT i te rohe. He mārama, he whakamutunga hoki te utu tirotiro mō te kaihoko, nō reira kāore he whiu kawemai ohorere ina tae mai te mōkihi. Mō te kaihoko, ka whakaitihia te tūponotanga ka mahue ngā mōkihi ina ngana ngā tāngata tuku ki te kohi taake tāpiri mai i ngā kaihoko i te tatau.
Mena kāore ngā kaihoko Hainamana e whakamahi i te IOSS, he "whakaritenga motuhake" anō mō ngā mōkihi tae atu ki te €150 te uara. E mea ana tēnei mahere ka kohia e te kaikawe, e te tari tikanga rānei te VAT mai i te kaikawe mai ina oti ngā taonga te hoko i ngā tikanga, kātahi ka tukuna ki ngā tikanga Kariki i roto i te utu kotahi ia marama. Engari ki te maha, he uaua ake tēnei whakaritenga, ā, he nui ake te utu whakahaere. Kāore te IOSS e whakamahia mō ngā tuku arumoni nui ake (FCL, LCL rānei). Engari, ka haere rātou mā te whakawātea tikanga kawemai auau, ka utua tika te VAT ki ngā tikanga Kariki ina tukuna ngā taonga.
| Ara Whakatutukitanga | E tika ana Ki | Ko wai e utu ana i te GST | Whakaritenga Nui |
| IOSS | Ngā pōkai B2C ≤ €150 | Ka kohia e te kaihoko i te wā e utua ana | Tau IOSS + takawaenga mō ngā kaihoko ehara i te EU |
| Whakaritenga Motuhake | Peeke B2C ≤ €150 (kare he IOSS) | Ka kohia e te kaikawe i te wā e tukuna ana | Te kawenga a te kaiwhakapuaki (kaikawe) |
| Kawemai Paerewa | Ngā taonga katoa > €150 / B2B | Ka utua e te kaikawemai i te tari taake | Te rēhitatanga VAT Kiriki, te māngai pūtea rānei |
| OSS (Kore-Union) | Ngā ratonga matihiko B2C me ētahi taonga | Kaihoko mā te tomokanga OSS | Te rēhitatanga i roto i te kotahi whenua o te EU |
| Utu Whakamuri (B2B) | Ngā tuku B2B ki ngā kaihoko Kariki kua rēhita ki te VAT | Ngā pūkete whaiaro a te kaihoko Kariki | Tau VAT Kariki whaimana o te kaiwhiwhi |
Te Rēhitatanga VAT i Kariki mō ngā Pakihi Kāore i Whakatūria
Me rēhita ngā kamupene Hainamana e whai whenua ana i Kariki, pērā i te whare putunga e tata ana ki Piraeus, mō te GST i Kariki i mua i te hokonga taake. Mō ngā kamupene kāore anō kia whakatūria, kāore he iti rawa o te rēhitatanga e hiahiatia ana. Ka tīmata te takoha me te tauwhitinga taake tuatahi. Me utu e ngā kamupene kāore i roto i te EU tētahi māngai putea hei kawenga mō ngā whakaritenga GST a te kamupene o tāwāhi. Me mahi koe i tēnei.
I te nuinga o te wā, ka tukuna e ngā kaiutu taake kāore anō kia whakatūria ā rātou puka GST i ia toru marama. Heoi, me tuku e ngā pakihi e pupuri ana i ngā pūkete tāuru-rua i ia marama. E ai ki ngā whakatikatika o te Ture GST 2024, me tuku e ngā pakihi hou i ia marama mai i te tīmatanga. I muri i te 24 marama o te tuku i ia marama, ka taea e rātou te huri ki te tuku i ia toru marama. Mā te tomokanga o te mana taake Kariki (AADE/GSIS) ka taea e koe te tuku i ō puka katoa mā te hiko mā te whakamahi i te Puka F2. Ina tuku koe i tō puka, me utu hoki e koe te GST. Me utu tēnei i te rā pakihi whakamutunga o te marama i muri i te mutunga o te wā pūrongo.
Ngā Ture Ārai-Para: Ko ngā mea e ngaro pinepine ana i ngā kaihoko Hainamana
Haunga ngā utu tikanga tuku iho me te VAT, he maha ngā hua kaweake Hainamana me utu i ngā takoha ārai-tuku a te EU ina tae ki Kirihi. Ehara i te mea he whakaaro noa iho ēnei tūponotanga; he mahi tūturu, he mahi whakamanahia e taea ai te whakapiki ake i te utu katoa o te kawemai i ngā taonga e pāngia ana. Haunga ngā takoha CCT auau, ka tāpirihia ngā takoha ārai-tuku. Kātahi ka tatauhia te VAT i runga i te moni katoa.
He maha ngā mea e ahu mai ana i Haina i roto i ngā Taputapu Tiaki Tauhokohoko (TDI) a te EU, pērā i ētahi hua rino me te konumohe, ngā taera uku, ngā panera rā, ngā pahikara hiko me ngā pahikara hiko, ngā taura muka whatu, te waikawa citric, ētahi momo hu, me te maha o ngā hua kakahu. Ka rerekē pea ngā utu, mai i ngā mati kotahi ki te neke atu i te 60% i ētahi wā, ā, ka rerekē pea i te wā e tirotirohia ana e te Komihana o Ūropi āna rangahau ārai-tuku me te whakahou. Ko ngā kaihoko Haina kāore anō kia titiro ki te mana o nāianei o ā rātou waehere HS motuhake i roto i te pātengi raraunga TARIC a te EU, kāore i te kite katoa i ā rātou utu.
| Kāwai hua | Tūnga CCT Paerewa (tata) | Te Tūnga Ārai-Maunu (tata) | Pānga Whakakotahi |
| Ngā hua papatahi maitai | 0% –6% | Ki runga 25% | Teitei — he nui te tāpiri utu |
| Taera uku | ~ 6% | Tae atu ki te 73% (mō te kamupene anake) | Tino teitei — he whakapohehe i te mākete |
| Pahikara hiko / pahikara hiko | ~ 6% | Ki runga 79.3% | He mea aukati mō te tini o ngā kaihokohoko |
| Ngā panera/pūtau rā | 0% | Rerekē (kei te arotakehia) | Aroturukihia te rangahau a te EU e haere tonu ana |
| Ētahi kakahu | 8% –12% | Ka rerekē i runga i te hua me te kamupene | Tirohia a TARIC i mua i te tuku |
| Te waikawa Citric | ~ 6.5% | Ki runga 42.7% | He mea nui mō ngā matū kai-kai |
Kia mōhio: He mea motuhake ki te kamupene me te hua ngā takoha ārai-tuku. Me manatoko tonu i ngā utu o nāianei i roto i te pātengi raraunga TARIC a te EU (ec.europa.eu/taxation_customs/dds2/taric) i mua i te tuku.
Te Whakahekenga Taake Taapiri (GST) o te Moutere Kariki: He Huarahi Motuhake Engari He Huarahi Tuturu
Ko te nuinga o ngā kaihoko o te ao kāore i te mōhio ki te whakahokinga VAT o te moutere, he wāhanga tēnei o te pūnaha VAT o Kariki. Ka whakahekehia ngā reiti VAT katoa mā te 30% mō ngā taonga taake i runga i ngā moutere Aegean motuhake. Ko ēnei moutere ko Lesvos, Samos, Kos, Chios, me Leros. Mai i te 1 o Hānuere, 2026, ka piki haere te rārangi kia uru atu ai te Rohe Aegean ki te Raki, te Dodecanese, me te Wāhanga Rohe o Evros.
Ko te tikanga o tēnei, ka heke te reiti GST noa 24% ki te 17% mō ētahi moutere. Ko te reiti iti iho o te 13% ka heke ki te 9%, ko te reiti iti iho o te 6% ka heke ki te 4%. Mō ngā umanga e hoko ana i roto i ēnei mākete moutere, ehara tēnei i te mea nui. Mena ka hokona, ka whakamahia rānei ō taonga i runga i ēnei moutere, ahakoa mā te kaituku ā-rohe, mā te mākete rite ki a Amazon e kapi ana i ngā moutere Kariki, mā te kiritaki pakihi rānei e noho ana i reira, mā te mōhio ki te mahi a tēnei hanganga utu iti ka āwhina i a koe ki te whakatau i ngā utu whenua me ngā utu e whakataetae ake ana.
Kāore ngā taonga tupeka me ngā huarahi haereere e whiwhi i te hekenga utu mai i te moutere. Ā, he mea nui kia mōhio ko te hekenga utu e pā ana ki ngā taonga kei runga i ētahi moutere anake, ehara i te mea ki ngā taonga e haere ana mā Piraeus i a rātou e haere ana ki ngā moutere. E ai ki ngā here ā-rohe, me tuku te taonga ki tētahi pakihi, ki tētahi tangata rānei i runga i te moutere.
Te Ture Tikanga ā-Motu o te tau 2025: Ngā Mea i Hurihia, me tōna Tikanga
I tukuna e Kariki tētahi Ture Tikanga ā-Motu hou i te marama o Hūrae 2025. He panonitanga nui tēnei ki te ture, ko te whāinga kia whakahoutia, kia mamatihia hoki ngā tikanga tikanga i ngā tauranga katoa o Kariki, tae atu ki a Piraeus. Ko ngā whāinga matua kia tuwhera ake te whakahaere mekameka tuku, kia māmā ake te whai, kia pai ake hoki te whai. Ehara i te mea he haruru tari anake tēnei mō ngā kaihokohoko Hainamana me ā rātou hoa mahi kawe. He pānga tika ki te āhua o te mahi.
Mā te Ture hou ka whakatūria he Pūnaha mō te Aroturuki i ngā Waka Arumoni me ngā Ipu e whakauru ana i ngā hangarau tikanga o nāianei tae atu ki ngā pūnaha matawai hihi-X tūturu me ngā pūnaha pūkoro, ngā kāmera Mōhio Pereti Raihana Aunoa, me ngā arai whakahaere aunoa i ngā tomokanga me ngā putanga o ngā tauranga. He whakapainga nui tēnei i roto i te kaha o Kirihi ki te whakatinana i ngā ture tikanga. Ko ngā uta e iti ana te uara, ngā waehere HS e he ana te whakapuakitanga, me ngā mahi kāore i te whaimana i mua, he nui ake te tūponotanga ka kitea, ka whiua.
He mārama te karere mō ngā kaihokohoko Hainamana kua whakamahi i te wehewehe nama, te whakaiti i te uara, te whakahaere tikanga ā-ture rānei i mua hei whakaiti i te uara CIF i kīia, ā, hei whakaiti i te VAT me te takoha i Kariki: kei te piki haere te mōrearea o aua tikanga. I Kariki, ki te whakarōpūhia e koe ngā hua me te waehere HS hē, ka ngaro pea te uara tae atu ki te 100%, ā, me tatari roa kia whakaaetia. Kei te tata mutu te wā i iti ake ai te kaha o ngā tirotiro tikanga i ngā tauranga Kariki.
Arotahi: Te Whakahaere i te Uauatanga o ngā Tikanga Kariki me te Tukunga Topway
"Mai i te tau 2010, ko Topway Shipping, kei Shenzhen, Haina te turanga, he kaiwhakarato ngaio mō ngā otinga whakahaere tauhokohoko ipurangi puta noa i te rohe. Ka āwhina rātou i ngā kaihoko Hainamana ki te whakatau i te whānuitanga o ngā take e pā ana ki ngā tikanga tuku iho o te ao, te VAT, me ngā whakahaere whakahaere whakamutunga i ngā mākete nui o te ao."
Kāore e taea e ngā kaihokohoko Hainamana te whakawhiti ngāwari i te whenua GST me ngā tikanga tuku iho kua whakamāramahia i roto i tēnei tuhinga me te kore he āwhina mai i ngā hoa mahi whakahaere me ngā hoa mahi ture e mōhio ana ki tā rātou mahi. Ko te rēhitatanga IOSS, te tirotiro i te tika o ngā aromatawai CIF, te rēhitatanga mō te GST Kariki mō ngā mahi whare putunga, me te whakarite kei te tika ngā pepa tikanga tuku iho, he wāhi katoa ēnei e tino utu nui ai ngā hapa, ā, ka taea e te hoa tika te hoatu ki a koe he painga nui ki te whakahaere me te utu.
Neke atu i te 15 tau te wheako o te hunga i tīmata i a Topway Shipping ki ngā mahi whakahaere waka o te ao me te whakawātea i ngā tikanga tuku iho. He tohunga rātou ki te tuhi tuhinga whakawhiti-rohe me te arotau i ngā utu i runga i ngā huarahi kaipuke nui. Ko te kaha matua o te kamupene i ahu mai i Haina–US Transportation Services. Ko ngā ratonga kawe waka e kapi ana i te mekameka whakahaere waka katoa mai i te kawe waka tuatahi i waho o ngā pokapū whakaputa Haina, tae atu ki ngā whare putunga o tāwāhi, te whakawātea i ngā tikanga tuku iho, me te tuku whakamutunga ki ngā kaihoko Kariki me ētahi atu kaihoko Pākehā. Ka horapa ana ratonga ki ngā tauranga matua o Ūropi, tae atu ki a Piraeus.
Mā ngā ratonga utanga moana FCL me LCL ngāwari a Topway Shipping ka taea e ngā kaihokohoko Hainamana e whakaaro ana ki tā rātou rautaki Kariki te uru atu ki te huarahi tika ki Piraeus. He pai tēnei mō ngā kaituku nui me ngā kamupene hokohoko ipurangi hou. He mea nui kia mahi tahi me tētahi kamupene kawe utanga he tohungatanga utanga me te tohungatanga tuku tikanga tūturu, pērā i te mōhiotanga ki ngā tikanga IOSS, te whakarōpūtanga waehere HS, me ngā whakaritenga rēhita VAT Kariki. Mā tēnei, kāore koe e raru i te mahi tahi a ngā kaituku utanga me ngā kaihokohoko tikanga motuhake, ka piki ake ngā utu me ngā mōrearea tutuki i ngā ture.
Rautaki Whaihua mō ngā Kaihoko Hainamana: Te Whakahaere i tō Whakaekenga Taake Taapiri (GST)
He mea kotahi te mōhio ki te nui o te VAT me utu e Kirihi. Ko tētahi atu mea ko te kimi huarahi whai hua hei whakatau i tēnei. He maha ngā huarahi ture mō ngā kaihokohoko Hainamana me ngā kaihoko whakawhiti-rohe ki te whakapai ake i tā rātou hanganga utu me te kore e takahi i ngā ture a te EU.
Rēhita mō te IOSS i mua i tō hiahia
Mena ka hoko tika koe ki ngā kaihoko Kariki, ā, ko te nuinga o āu ota he iti iho i te €150, me whakarite kia matua te rēhita ki te IOSS i mua i te mutunga o te tau 2025. Nā te mea ka tere te ngaro o te whakakorenga takoha tikanga. Mena kei te hiahia koe kia tere te tae atu o āu mōkihi ki ngā tikanga Kariki, me IOSS koe. Ki te kore, ka ngana tō kaikawe, tō kaihoko mēra rānei ki te kohi VAT i te tukunga, ā, ka nui ake ngā amuamu, ngā whakahokinga, me ngā mōkihi kua whakarērea. Me utu e ngā kaihoko ehara i te EU tētahi takawaenga EU kua rēhitatia hei whakamahi i te IOSS. He ture tēnei, ehara i te kōwhiringa.
Whakamahia te Pūnaha Putunga Taonga Tikanga me te Rautaki
He huarahi pai te pūnaha putunga taonga a Kariki hei whakapai ake i te rere o te moni mō ngā pakihi e tuku ana i te maha o ngā taonga. Ina tukuna tika ngā taonga ki roto i tētahi whare putunga here i Piraeus, i tata rānei ki reira, kāore rātou e utu i te VAT, i te takoha rānei ina kawemaihia. Ina puta ngā taonga i te whare putunga taonga, ā, ka whakaaetia kia neke noa, ko reira anake ka utua ngā takoha me te VAT. Mena ka tukuna ngā hua i muri mai ki tētahi whenua i waho o te EU mai i te whare putunga, kāore he takoha, he VAT rānei hei utu. He whai huatanga hanganga nui tēnei mō ngā mahi whakawhiti kaipuke me ngā pokapū tohatoha ā-rohe e mahi ana ki ngā mākete neke atu i te kotahi.
Manatokohia te Tūnga Ārai-Tuku i mua i ia Whakarewatanga Hua Hou
He rerekē ngā reiti takoha ārai-tuku a te EU mō ia hua me ia kamupene, ā, ka rerekē haere i te wā e tīmata ana, e whakarerekē ana, e whakamutu ana hoki te Komihana o Ūropi i ngā rangahautanga hokohoko. Ko ngā kaihoko Hainamana e tāpiri ana i ngā kāwai hua hou me te kore e arotake tuatahi i te pātengi raraunga TARIC a te EU mō ngā mahi ārai-tuku, ka mutu pea ki tētahi pire takoha i ngā tari tāke o Piraeus he nui rawa atu i tā rātou i whakaaro ai. I mua i te whakapuakitanga o ngā kupu whakaari ki te hanga me te tohatoha i tētahi hua hou, kia tino mohio ko te manatoko TARIC he wāhanga paerewa o ia tukanga whakawhanake me te rapu hua.
Arotakehia ō Incoterms me tō Tauira Utu Whenua
He maha ngā kaihoko Hainamana e whakamahi ana i te utu FOB, arā, ka hokona e rātou ngā taonga i te tauranga Haina, ā, ko te kaihoko te kawenga mō ngā utu katoa i muri i tēnā. He māmā noa iho tēnei ki te mārama me te mārama, engari ko te tikanga ko ō kaihoko te kaiwhakahaere o te tukanga tikanga me te VAT o Kiriki, kāore e pai ana te mahi i ngā wā katoa. He nui ake tō mana whakahaere mō te tataunga utu whenua katoa mēnā ka hokona e koe te DDP (Delivered Duty Paid). Kei tō tūranga mākete me ngā tawhē te mea he pai ake te FOB, te DDP rānei, engari me mōhio koe ki te utu whenua katoa i raro i ia Incoterm kia taea ai e koe te whakatau utu whai tikanga.
Opaniraa
Ehara i te mea he tau noa iho te reiti GST 24% i Kariki; he utu hanganga e honoa ana ki ngā tari kawemai, ngā tikanga ārai-tuku, me ngā utu tukatuka hei hanga i te kawenga taake katoa e 30% neke atu rānei o te uara arumoni o te maha o ngā hua kaweake Haina. Ka kore tonu te mākete Kariki e eke ki ngā tumanakohanga mō ngā kaihokohoko kāore i whai whakaaro ki tēnei i te wā e whakatakoto ana i ngā utu, e whakatū ana i ngā tawhē, me te whakamahere i ngā mahi whakahaere.
Waihoki, kei te tere tonu te hurihanga o ngā ture me ngā whakaritenga. Ko te whakahoutanga o te Ture Taake Taapiri (VAT) o te tau 2024, te mutunga o te paepae takoha €150 i te tau 2026, te Ture Taake Taapiri ā-Motu hou me tana hangarau whakatinanatanga pai ake, me ngā ture nama hiko me te pūrongo pakari ake a Kariki, e tohu ana i te mea kotahi: kua mutu ngā rā o te whakahaere i te VAT Kariki mā roto i ngā mahi kore whaimana, te kore rānei e aro noa ki a ia. Kei te uaua haere te whai i ngā ture, kei te pakari haere.
Mō ngā kaihokohoko Hainamana e mahi tika ana i ngā mea—mā te whakamahi i te whakarōpūtanga waehere HS tika, te aromatawai CIF, te IOSS, ngā hanganga putunga tikanga rānei, me ngā hoa mahi kawe e mōhio ana ki ngā taha e rua o te utanga me te ture—he huarahi tino pai a Kariki me tōna tauranga o Piraeus ki te uru atu ki te mākete. Kei te piki haere te hiranga o te Moana-nui-a-Kiwa hei pokapū kawe i waenga i a Āhia me Ūropi. Mā tēnei ka nui ake te uara o te mōhiotanga mākete a Kariki, ehara i te mea iti iho. Ko ngā kaihokohoko e whakapau moni ana ki te whakatika i te VAT me ngā pūnaha tikanga ka whai painga utu hanganga i runga i ngā kaiwhakataetae e mahi tonu ana i te pōuri.
FAQs
P: He aha te reiti VAT paerewa mō ngā taonga kawemai ki Kariki?
A: Ko te reiti VAT noa i Kariki he 24%. E pā ana tēnei ki te nuinga o ngā taonga e ahu mai ana i waho o te EU, tae atu ki ngā taonga katoa e ahu mai ana i Haina. E hangai ana tēnei ki te uara CIF o ngā hua me ngā taripa kawemai e pā ana, ehara i te utu o ngā taonga anake.
P: Kei te whai mana tonu te whakakorenga takoha €150 mō ngā uta mai i Haina ki Kariki?
A: Ka mutu te whakawāteatanga takoha €150 i te tīmatanga o te tau 2026, whai muri i te whakaae a te Kaunihera Ecofin o te EU ki tēnei i te Whiringa-ā-rangi 2025. I te Hūrae 2021, kua tangohia kētia te whakawāteatanga GST €22. Me tīmata ngā kaihoko Haina ki te whakamahere i ā rātou utu me ngā ture ina mutu te whakawāteatanga.
P: Me rēhita ngā kaihoko Hainamana ki Kirihi mō te GST?
A: Mena kei a koe ngā hea i Kariki, kei te tuku taonga koe ki ngā kaihoko Kariki mā tō ake toa tukutuku, kei te tuku taonga taake rānei i Kariki, me rēhita koe mō te GST, mā te māngai pūtea Kariki te tikanga. Kāore he iti rawa o te rēhitatanga mō ngā pakihi kāore anō kia whakatūria. Mena kei te hokohoko noa koe i runga i ngā papaaho kua rēhitatia ki te IOSS, i ngā mākete rānei pērā i a Amazon, mā te mākete koe e whakahaere te GST, engari me whakarite e koe tēnei.
P: He aha te IOSS, ā, me whakamahi ahau i tēnei hei kaihoko hokohoko ipurangi Hainamana?
A: Ko te kaupapa IOSS (Kawemai Kotahi-Mū) a te EU e kohi ana i te GST mō ngā kawemai iti te uara (tae atu ki te €150 mō ia uta) i te wāhi hoko, i mua i te tuku. Me whakamahi ngā kaihoko mai i waho o te EU, pērā i ngā kaihoko Hainamana, i tētahi takawaenga kua rēhitatia ki te EU kia tae atu ai ki te IOSS. Kāore e hiahiatia ana e te ture, engari he mea tika mō te whakawātea tika me te wheako pai o te kiritaki ki Kariki me te toenga o te EU.
P: Me pēhea taku mōhio mēnā kei te pāngia aku hua e ngā takoha ārai-tuku i Kariki?
A: Whakamahia te waehere HS o tō hua ki te rapu i roto i te pātengi raraunga TARIC a te EU (ec.europa.eu/taxation_customs/dds2/taric). He rerekē ngā takoha ārai-tuku mō ia hua me ia kamupene, ā, he rerekē pea. I mua i tō whakatau i ngā kāwai hua mō te mākete Pākehā, me mahi i tēnei. Tirohia anō hoki i ngā wā katoa ka tīmata te EU i tētahi uiuinga ārai hokohoko hou e pā ana ki ngā kaweake Hainamana.
