VAT Yochokera Ku Germany Yotumiza ndi Kutumiza kwa FCL: Momwe Mungawerengere Mtengo Wanu Weniweni Wofikira
Introduction
Akagula zinthu kuchokera ku China kupita ku Germany, ambiri otumiza zinthu amangoyang'ana mtengo wake. Amalimbana kwambiri ndi mitengo ya fakitale, amaona mitengo ingapo yotumizira, kenako n’kukhulupirira kuti zonse ziyenda bwino padoko. Ngati mukuganiza choncho, mukuchita chimodzi mwa zolakwa zodula kwambiri zomwe mungachite pa malonda apadziko lonse lapansi.
Chowonadi ndi chakuti katundu wanu akafika ku nyumba yosungiramo katundu ku Germany, mtengo wake wonse ukhoza kukhala wokwera ndi 50% mpaka 80% kuposa womwe mudalipira wogulitsa. VAT yochokera kunja ku Germany ndi 19% pazinthu zambiri, ndipo msonkho uwu sungodalira mtengo wa katunduyo; umadaliranso mtengo wotumizira, inshuwaransi, ndi ndalama zolipirira msonkho. Ngati bungwe lanu limatumiza katundu wonse wa container (FCL) kuchokera ku China, muyenera kudziwa equation yonse ya mtengo wolandidwa. Izi zitha kutanthauza kusiyana pakati pa mzere wazinthu zomwe zimapeza ndalama ndi womwe umawononga pang'onopang'ono ndalama zanu.
Phunziroli likufotokoza momwe mungadziwire mtengo wotumizira katundu wa FCL ku Germany, momwe VAT yochokera ku Germany imagwirira ntchito mu 2025-2026, komanso momwe mungakonzekerere zoyendera zanu kuti pasakhale zodabwitsa pamalire.
Kumvetsetsa VAT ya ku Germany (Einfuhrumsatzsteuer)
VAT Yochokera Kunja, kapena Einfuhrumsatzsteuer (EUSt) m'Chijeremani, imagwira ntchito pazinthu zomwe zimabwera ku Germany kuchokera kudziko lomwe silili mu EU, monga China. Mitengo ndi yofanana, koma iyi si yofanana ndi VAT wamba yogulitsa ku US. Bungwe la zolipira msonkho ku Germany (Zoll) limasonkhanitsa VAT yochokera kunja, osati ofesi yamisonkho. Misonkho iyi imayamba katundu akabweretsedwa mdzikolo, osati akagulitsidwa.
Mtengo wa VAT womwe umagwiritsidwa ntchito ku Germany nthawi zambiri ndi 19%. Mtengo uwu umagwira ntchito pazinthu zambiri zamalonda, monga zamagetsi, makina, zovala, mipando, ndi zinthu zogulira. Zinthu zina, monga mabuku, magazini, ndi zakudya zina, zimakhomeredwa msonkho pamlingo wotsika wa 7%. Palibe kusintha komwe kwalengezedwa pa kapangidwe ka mitengoyi mpaka chaka cha 2025 mpaka 2026.
Chidule cha Mtengo wa VAT ku Germany
| Category | Mtengo wa VAT | Zitsanzo Zofanana |
| Standard Rate | 19% | Zamagetsi, zovala, makina, katundu wambiri |
| Mtengo Wochepetsedwa | 7% | Mabuku, manyuzipepala, zakudya, malo ogona ku hotelo |
| Chiwongola dzanja cha Zero / Chosatulutsidwa | 0% | Ntchito zina zachuma ndi inshuwaransi |
VAT yochokera kunja imachokera pa mtengo wa katundu wa kasitomu kuphatikiza msonkho wa katundu wa kasitomu, osati mtengo wa katundu wokha. Izi ndi zomwe anthu ambiri obwera koyamba samvetsa. Chifukwa cha izi, katundu wanu weniweni wa VAT ndi woposa 19% ya ndalama zomwe mumalipira. Akuluakulu a kasitomu aku Germany amagwiritsa ntchito mtengo wa CIF (Mtengo, Inshuwalansi, Katundu) kuti adziwe kuchuluka kwa ndalama zomwe angalipire. Izi ndi ndalama zonse zomwe zimalipira zinthuzo, mtengo wotumizira zinthuzo kunja kwa dziko, komanso ndalama zolipirira inshuwaransi.
Mabizinesi omwe adalembetsa ku VAT ndi kuitanitsa zinthu kuti zigulitsidwenso kapena kugwiritsidwa ntchito mu bizinesi yawo nthawi zambiri amatha kubweza VAT yochokera kunja yomwe adalipira polemba malipoti awo a VAT miyezi ingapo iliyonse. Izi zikutanthauza kuti ndi chinthu cholipira ndalama m'malo mwa ndalama zokhazikika, koma nthawi ndi yofunika chifukwa makasitomala ayenera kulandira malipiro a VAT zinthuzo zisanatulutsidwe, ndipo kubweza kumachitika mwanjira ina. Ngati simunalembetse ku VAT, simungathe kubweza VAT yochokera kunja, zomwe zikutanthauza kuti ndi mtengo weniweni.
EU idachotsa €22 de minimis bar pa VAT yolowera mu Julayi 2021. Izi zikutanthauza kuti chinthu chilichonse chobweretsedwa ku EU kuchokera kudziko lomwe silili membala tsopano chikuyenera kulowetsa VAT, mosasamala kanthu kuti chitenga ndalama zingati. Dongosolo la Import One-Stop-Shop (IOSS) limalola ogulitsa kusonkhanitsa ndi kulipira VAT pazinthu zotsika mtengo kuposa €150 pa malonda apaintaneti a B2C. Koma pa kutumiza kwa bizinesi ya FCL, njira yachizolowezi yolipira VAT ndi kulengeza za misonkho imagwira ntchito kwathunthu.
Kutumiza kwa FCL kuchokera ku China kupita ku Germany: Zimene Mukulipiriradi
Kutumiza katundu wa Full Container Load (FCL) ndiyo njira yayikulu yomwe China ndi Germany amagulitsira zinthu zambiri. FCL ndiyo njira yabwino kwambiri ngati katundu wanu ali wamkulu kuposa 12–15 CBM kapena mukufuna mtendere wamumtima womwe umabwera chifukwa chokhala ndi chidebe chodzipereka. Mumalipira ndalama zokhazikika pa chidebe chonsecho, kaya ndi 20ft, 40ft, kapena 40ft High Cube. Sizikukhudza kuti mumagwiritsa ntchito malo otani. Izi zikutanthauza kuti mutha kudalira mtengo wake, nthawi yoyendera ndi yachangu kuposa LCL, ndipo pali mwayi wochepa wowonongeka kapena kuipitsidwa chifukwa cha kuyika zinthu pamodzi.
Shanghai, Ningbo, Shenzhen (Yantian/Shekou), Qingdao, Guangzhou, ndi Tianjin ndi madoko akuluakulu aku China komwe katundu wa FCL amapita ku Germany. Hamburg ndiye malo olowera ofunikira kwambiri ku Germany, ndipo amanyamula makontena ambiri kuposa doko lina lililonse la ku Germany. Bremen/Bremerhaven ndiye chisankho china chachikulu, makamaka pa katundu wolemera wamafakitale ndi magalimoto.
Mitundu ya Makontena a FCL ndi Ma Range a Mitengo Yamakono (2025–2026)
| Chidebe Mtundu | mphamvu | Chiŵerengero chapakati (China–Germany) | Nthawi Yoyenda |
| 20ft Standard | ~ 25 CBM / 22,000 kg | $ 1,500 - $ 3,000 | Masiku 28-38 |
| 40ft Standard | ~ 55 CBM / 26,500 kg | $ 2,500 - $ 4,500 | Masiku 28-40 |
| 40ft High Cube | ~ 68 CBM / 26,500 kg | $ 3,500 - $ 5,500 | Masiku 28-40 |
Mtengo woyambira wa katundu ndi chimodzi mwa zinthu zomwe muli nazo ngongole. Mitengo ya katundu wa m'nyanja imadziwika kuti siphatikizapo ndalama zowonjezera zomwe zimawonjezeka mwachangu. Tebulo ili pansipa likuwonetsa ndalama zowonjezera zomwe muyenera kukonzekera mukapeza mtengo weniweni wa kutumiza wa FCL.
Ndalama Zowonjezera za FCL ku Bajeti ya
| Zowonjezerapo | Kufotokozera | Chitsanzo manambala |
| BAF | Bunker Adjustment Factor - ndalama zowonjezera pamtengo wamafuta | $100–$400/TEU |
| THC | Ndalama Yoyendetsera Malo Ogulitsira Zinthu Pamalo Oyambira/Popita | $150–$300/TEU |
| PSS | Ndalama Zowonjezera pa Nyengo Yaikulu (nthawi zambiri Q3–Q4) | $200–$600/TEU |
| Ndalama Zolemba | Chikalata cha katundu ndi mapepala a msonkho | $ 50- $ 150 |
| Demurrage | Kusungidwa kwa chidebe padoko kupitirira masiku aulere | $100+/tsiku |
Kutumiza kwa FCL kuchokera ku China kupita ku Hamburg nthawi zambiri kumatenga masiku 28 mpaka 40, kutengera doko lonyamukira, njira ya sitimayo, komanso ngati pali madoko ena otumizirana mauthenga panjira. Maulendo ambiri oyenda pakati pa China ndi Europe amadutsabe mu Suez Canal. Mu 2024, mavuto mu Red Sea adakakamiza ena onyamula katundu kuzungulira Cape of Good Hope, zomwe zidawonjezera masiku 8 mpaka 12 ndi $300 mpaka $500 pa chidebe chilichonse pa ndalama zowonjezera zamafuta. Izi zapitilizabe kukhudza mitengo ya katundu mpaka 2025.
Fomula Yogulira Zinthu: Kuwerengera Pang'onopang'ono
Mtengo wogulira katundu ndi mtengo wonse wotumizira katundu kuchokera kwa wopanga kupita ku nyumba yanu yosungiramo katundu kapena malo ogawa katundu ku Germany. Musanakhazikitse mtengo wa chinthu, muyenera kudziwa chiwerengerochi, osati katunduyo akafika. Pali magawo angapo mu njirayi popeza kasitomu ku Germany amalipiritsa VAT pa zinthu zambiri osati mtengo wa chinthucho.
Gawo 1: Khazikitsani Mtengo wa CIF
Mtengo wa kasitomu ku Germany umayamba ndi CIF (Mtengo, Inshuwalansi, Katundu). Mtengo wa katundu wa FOB, mtengo wa kutumiza kunja, ndi katundu inshuwalansi Ndalama zonse ziyenera kuwonjezeredwa pamodzi. Iyi ndi nambala yomwe Zoll imagwiritsa ntchito kudziwa kuchuluka kwa msonkho wa msonkho wa kasitomu.
Khwerero 2: Werengerani Katundu Wa Katundu Wanu
Gwiritsani ntchito chiwongola dzanja choyenera pa mtengo wa CIF. Khodi ya HS (Harmonized System) ya katundu wanu ndi dziko lomwe amachokera imasankha mitengo ya msonkho. Deta ya EU TARIC ndi dongosolo la Germany la EZT-online zonse zimakulolani kufufuza mitengo. Mitengo ya katundu wochokera ku China nthawi zambiri imayambira pa 0% (yamagetsi ndi zipangizo zina zopangira) mpaka 12% kapena kuposerapo pa zovala ndi nsalu. Mitundu ina ya katundu imakhala ndi misonkho yoletsa kutaya katundu kuwonjezera pa msonkho wamba.
Gawo 3: Werengani Mtengo wa VAT Wochokera Kunja
Mtengo wa CIF kuphatikiza ndalama zomwe zimaperekedwa ndi kasitomu ndi zomwe zimapangitsa kuti VAT ikwere kuposa 19%. VAT yanu imakwera kufika pa €13,366 ngati mtengo wa CIF wanu ndi €12,550 ndipo msonkho wanu ndi €816. Izi zikutanthauza kuti mumalipira 19% yonse, kuphatikizapo msonkho.
Gawo 4: Onjezani Ndalama Zonse Zothandizira
Ndalama zomwe mumalipira pamalo anu sizimangophatikizapo msonkho wa msonkho wa msonkho ndi VAT yochokera kunja. Zimaphatikizaponso ndalama zoyendetsera malo olowera (THC), Customs brokerage ndalama zolipirira, zilizonse kuwuza pa doko, komanso mtengo wotumizira katundu kuchokera pa doko kupita ku adilesi yanu yotumizira ku Germany. Ndalama izi ndi zenizeni komanso zazikulu, makamaka kwa omwe amatumiza katundu koyamba omwe saganizira nkomwe za izo.
Chitsanzo Chogwira Ntchito: Mtengo wa Katundu wa €10,000, Kutumiza kwa FCL kwa 20ft ku Hamburg
| Mtengo wagawo | Ndalama (EUR) | zolemba |
| Mtengo wa Katundu (FOB) | €10,000 | Mtengo wa invoice |
| Katundu Wapadziko Lonse (FCL, 20ft) | €2,500 | China → Hamburg |
| Inshuwalansi ya Katundu (0.4%) | €50 | Za katundu + katundu |
| Mtengo wa CIF (Maziko a Customs) | €12,550 | Katundu + Katundu + Inshuwaransi |
| Ndalama Zakunja (mwachitsanzo, 6.5%) | €816 | Zimatengera HS code |
| Kutumiza VAT Base | €13,366 | CIF + Misonkho ya Kasitomu |
| VAT kuchokera kunja (19%) | €2,540 | Ikugwiritsidwa ntchito pa maziko a VAT |
| Port Handling & THC | €300 | Ndalama zolipirira doko la Hamburg |
| Customs Brokerage | €200 | Ndalama za agent |
| Kutumiza Kumtunda (Germany) | €350 | Port kupita ku nyumba yosungiramo zinthu |
| Mtengo Wonse Wofikira | €16,756 | +67.6% kuposa FOB |
Pankhaniyi, kutumiza katundu ndi invoice ya fakitale ya €10,000 kumakhala ndi mtengo wonse wofikira pafupifupi €16,756, womwe ndi 67.6% kuposa mtengo woyambirira wa zinthuzo. Mabizinesi omwe adalembetsa ku VAT amatha kubweza gawo la VAT lochokera kunja (€2,540), zomwe zimachepetsa mtengo weniweni wosabwezedwa kufika pa €14,216. Komabe, mfundo yakuti VAT imamangidwa mu ndalama zogwirira ntchito pamene akuyembekezera kubwezedwa ndi nkhani yaikulu kwa mabizinesi omwe akukula.
Zinthu Zofunika Kuziganizira Potsatira Malamulo ku Germany mu 2025–2026
Germany ili ndi malamulo okhwima okhudza kutumiza katundu kunja omwe amatsatiridwa bwino. Pali njira zingapo zotsatirira malamulo zomwe muyenera kuchita musanatumize katundu wanu woyamba wa FCL ku Hamburg.
Ngati bizinesi ikufuna kubweretsa zinthu ku EU, iyenera kukhala ndi nambala ya EORI (Economic Operators Registration and Identification). Katundu wanu adzasungidwa ku kasitomu popanda iyo. Ngati ndinu kampani yochokera kunja kwa EU yomwe ikubweretsa katundu ku Germany, mudzafunikanso kulembetsa ku Germany VAT kapena woimira zachuma. Kuyambira mu Januwale 2025, Ndondomeko ya Bizinesi Yaing'ono ya EU pansi pa Gawo 19a la German VAT Act idzapangitsa kuti mabizinesi ang'onoang'ono omwe akukwaniritsa zofunikira zina azichita bizinesi mosavuta. Komabe, ogulitsa ambiri amalonda omwe amagwira ntchito pamlingo wa FCL adzafunikabe kulembetsa kuti alandire VAT yonse.
Kutsatira malamulo okhudza zinthu zofunika n'kofunika kwambiri. Katundu wamagetsi ndi wamagetsi ayenera kukhala ndi zilembo za CE ndikutsatira malangizo a WEEE. Kuti mugulitse katunduyu ku Germany, muyenera kukhala ndi WEEE-Reg.-Nr. Yolembetsedwa yomwe ili pansi pa malamulo a REACH, makamaka mankhwala ndi zinthu zomwe zimaphatikizapo mankhwala oletsedwa, muyenera kukhala ndi mapepala oyenera. Zinthu zomwe zimagwirizana ndi chakudya zimafunika kuvomerezedwa ndi LFGB. Ngati simukuwonetsa ziphaso zofunikira, kasitomu ikhoza kusunga zinthu zanu, kukukakamizani kuzitumizanso kunja, kapena kuziwononga ndi ndalama zanu.
EU yasintha mayina ake ophatikizana a 2025, ndikuwonjezera mitu yatsopano ya mabatire a lithiamu-ion (HS 8507) ndi zinthu zosamalira chilengedwe, pakati pa zinthu zina. Izi zili choncho chifukwa kugawa ma code a HS kumapereka maziko owerengera bwino ntchito. Chimodzi mwa zolakwika zomwe zimafala kwambiri komanso zodula kwambiri pakutumiza katundu kunja ndi kusagawa bwino. Zingayambitse ntchito zosalipidwa mokwanira (zomwe zingayambitse kufunikira kwa kulipira ndi zilango) kapena ntchito zolipidwa mopitirira muyeso (zomwe zikutanthauza kusiya ndalama patebulo). Musanasungitse katundu wanu, nthawi zonse yang'anani ma code anu a HS pogwiritsa ntchito database yaposachedwa ya EU TARIC.
Momwe Kutumiza kwa Topway Kumathandizira Ntchito Zanu za FCL Kuchokera ku China Kupita ku Germany
Topway Shipping, yomwe ili ku Shenzhen, China, yakhala ikupereka chithandizo chaukadaulo cha njira zotumizira mauthenga kudzera m'mabanki kuyambira mu 2010. Topway Shipping ili ndi mbiri yabwino chifukwa cha mitengo yomveka bwino, chithandizo chotsata malamulo, komanso kuwonekera bwino m'njira zovuta zotumizira mauthenga. Izi zili choncho chifukwa gulu loyambitsa ili ndi zaka zoposa 15 zogwira ntchito yotumiza mauthenga padziko lonse lapansi komanso kuchotsa zinthu zakunja.
Topway Shipping imayang'anira zinthu zonse za otumiza katundu ochokera kunja omwe akutumiza FCL kuchokera ku China kupita ku Germany. Izi zikuphatikizapo kutenga katunduyo ku fakitale, kusungitsa katundu wa panyanja ndi mapepala, kuchotsa katundu wa pamisonkhano ku Hamburg kapena Bremen, ndikuzipereka ku nyumba yanu yosungiramo katundu kapena malo ogwirira ntchito kulikonse ku Germany. Chifukwa chakuti ogwira ntchito amadziwa zambiri za malamulo a pamisonkhano a EU, mutha kukhala otsimikiza kuti muli ndi HS code yoyenera ndi mapepala kuyambira pachiyambi. Izi zimachepetsa mwayi wochedwa kapena mavuto okhudzana ndi kutsatira malamulo pamalire.
Topway Shipping ikhoza kutumiza katundu wa m'nyanja wa FCL ndi LCL kuchokera kumadoko akuluakulu onse aku China, monga Shenzhen, Shanghai, Ningbo, Guangzhou, Qingdao, ndi Tianjin, kupita kumadoko ofunikira padziko lonse lapansi. Gululi lidzasintha njirayo kuti igwirizane ndi mbiri yanu ya katundu ndi nthawi yake, kaya mukusuntha chidebe chamagetsi cha mamita 20, mipando ya mamita 40, kapena kuphatikiza zotumiza zazing'ono za LCL kuti musunge ndalama. Mayankho osungiramo katundu akunja aku Europe amapatsa makampani njira zambiri pankhani yoyang'anira zinthu zomwe zili m'misika yoposa umodzi kapena kufunikira malo osungira katundu asanatumizidwe.
Chimodzi mwa zinthu zomwe Topway Shipping imachita bwino kwambiri ndikuthandizira kukonzekera mtengo wofikira. Gululi silimangopereka mtengo wonyamula katundu; limagwiranso ntchito ndi otumiza katundu kuti awawonetse chithunzi chonse cha mtengo, kuphatikizapo katundu, misonkho, VAT, ndi zina, kotero palibe zodabwitsa katundu akafika. Chidziwitso chomveka bwino ichi chingathandize kwambiri mabungwe omwe ndi atsopano popereka FCL ku Germany. Kwa otumiza katundu odziwa bwino ntchito, izi zikutanthauza kupanga zisankho zabwino zokhudza mitengo ndikutsatira bwino ndalama zomwe zili m'sitolo.
Ngati bizinesi yanu ikukula ndipo mukufuna mnzanu wodziwa bwino za katundu wochokera ku China komanso malamulo okhudza katundu wochokera ku Germany, Topway Shipping ingakuthandizeni ndi zimenezo kuyambira pachiyambi.
Njira Zowonjezerera Mtengo Wanu Wofikira
Gawo loyamba ndikumvetsetsa njira yogwiritsira ntchito. Ubwino weniweni umabwera chifukwa choikonza bwino. Ogulitsa kunja omwe amasamala za kusamalira ndalama zoyendera ali ndi njira zingapo.
Kusankha Incoterms yoyenera kumasintha amene ali ndi udindo pa gawo la ulendo ndi amene amalipira. FOB (Free on Board) ndi mawu ofala kwambiri okhudza kutumiza katundu kuchokera ku China. Imakupatsani ulamuliro pa kusungitsa katundu, kotero mutha kulankhula mwachindunji ndi wotumiza katundu wanu m'malo molipira chizindikiro cha wogulitsa. Ndi DDP (Delivered Duty Paid), wogulitsa kapena wopereka katundu amasamalira chilichonse, kuphatikizapo msonkho ndi VAT. Izi zimapangitsa zinthu kukhala zosavuta, koma nthawi zambiri zimadula kwambiri ndipo zingapangitse kuti zikhale zovuta kuwona kapangidwe ka mtengo wonse.
Mtengo wotumizira katundu aliyense umakwera kapena kutsika kutengera kuchuluka kwa zotengera zomwe zagwiritsidwa ntchito. Chidebe cha mamita 40 nthawi zambiri chimadula 25–40% kuposa chidebe cha mamita 20, koma chimatha kunyamula katundu wokwana kawiri. Ngati katundu wanu ali pafupi kudzaza bokosi la mamita 20, kusunthira ku bokosi la mamita 40 nthawi zambiri kumakupulumutsirani ndalama pa chinthu chilichonse. Katundu aliyense amapindula pochita kuyerekezera kolondola kwa CBM musanasungitse ndi kulongedza m'njira yoti iwonjezere mphamvu ya voliyumu.
Mukhoza kusunga ndalama zambiri pokonza nthawi yotumizira katundu wanu kuti asagwe nthawi yomwe zinthu zikuyenda bwino. Mitengo ya katundu nthawi zambiri imakwera kwambiri mu kotala lachitatu ndi lachinayi pamene ogulitsa katundu akukonzekera tchuthi ndi Chaka Chatsopano cha ku China. Ngati kukonzekera kwanu zinthu kumakhala kosinthasintha, mutha kusunga 15–30% pa ndalama zoyendetsera katundu wa panyanja posungitsa kunja kwa mawindo awa ndikutseka mitengo ndi kampani yanu yotumiza katundu kudzera m'mapangano opititsa patsogolo kapena mapangano autumiki a nthawi yayitali. Ngati muli ndi kampani yomwe imalipira VAT, kugwira ntchito ndi broker wanu wa kasitomu kuti dongosolo lanu lochepetsera VAT yolowera kunja likhale lothandiza momwe mungathere kungathandizenso ndalama zanu zogwirira ntchito.
Kutsiliza
Mukatumiza FCL kuchokera ku China kupita ku Germany, pali ndalama zambiri kuposa mitengo ya katundu wa panyanja ndi mitengo ya fakitale. Mtengo wofika pamalopo ukhoza kukhala wokwera ndi 60% kuposa mtengo wanu wa FOB chifukwa cha 19% ya VAT yochokera ku Germany, misonkho ya msonkho kutengera HS code yanu ndi mtengo wa CIF, ndalama zoyendetsera katundu padoko, ndalama zogulira katundu, ndi ndalama zotumizira katundu mkati mwa dziko. Sikuti ndi ntchito yowerengera ndalama ya ku ofesi yokha kumvetsetsa ndi kulosera molondola chithunzi chonse cha mtengo. Ndi chisankho cha bizinesi cha kutsogolo chomwe chimasankha ngati chinthu chiyenera kutumizidwa kunja kapena ayi.
Mukadziwa njira yogwiritsira ntchito, zimakhala zosavuta: yambani ndi mtengo wa CIF, onjezani msonkho wa kasitomu, pezani 19% VAT pa ndalama zonse zomwe zikuphatikizapo msonkho, kenako onjezani ndalama zina zonse. Chitani masamu musanayambe kuyitanitsa, osati pambuyo poti chidebe chatumizidwa.
Mukagwira ntchito ndi kampani yothandizana ndi zinthu monga Topway Shipping kuti mugwire ntchito zanu za FCL kuchokera ku Shenzhen kapena doko lililonse lalikulu la ku China kupita ku Germany, mumapeza chidziwitso chomwe mukufunikira kuti muzitha kuyang'anira molimba mtima malamulo a misonkho, kusankha makontena abwino kwambiri, ndikukonza bajeti ya ndalama zanu zenizeni zoyendera. Lingaliro sikungonyamula katundu kokha; ndikuchita izi mwanjira yopezera ndalama.
Ibibazo
Q: Kodi chiwongola dzanja cha VAT chomwe chimachokera ku Germany pa katundu wambiri wochokera ku China ndi chotani?
A: Mtengo wabwinobwino wa VAT wolowera ku Germany ndi 19% ya mtengo wa CIF wa zinthuzo kuphatikiza msonkho uliwonse wa kasitomu. Mtengo wotsika wa 7% umagwira ntchito pa mitundu ingapo ya zinthu, monga mabuku ndi zakudya zina.
Q: Kodi ndingathe kubweza VAT yomwe inaperekedwa ku Germany?
A: Inde, ngati bizinesi yanu yalembetsedwa kuti ilandire VAT ku Germany ndipo mukubweretsa zinthu zoti mugwiritse ntchito kapena kugulitsa, mutha kubweza VAT yochokera kunja ngati msonkho kudzera mu VAT yanu yokhazikika. Anthu ndi mabizinesi omwe sanalembetsedwe kuti alandire VAT sangathe kubweza.
Q: Kodi kutumiza kwa FCL kuchokera ku China kupita ku Germany kumatenga nthawi yayitali bwanji?
Yankho: Kuyenda kuchokera padoko kupita padoko nthawi zambiri kumatenga masiku 28 mpaka 40, kutengera doko lochokera ndi njira. Ponseponse, kutumiza kuchokera pakhomo kupita pakhomo, kuphatikizapo kukonza ndi kutumiza katundu mdziko muno, nthawi zambiri kumatenga masiku 35 mpaka 55.
Q: Kodi pali kusiyana kotani pakati pa msonkho wa msonkho wa msonkho ndi VAT yochokera kunja?
A: Khodi ya HS ndi dziko lomwe malonda anu amachokera zimakhazikitsa ndalama zolipirira msonkho, zomwe ndi msonkho wamalonda. VAT Yochokera Kunja ndi msonkho wa katundu womwe umalipidwa pamtengo wamba wa 19%. VAT Yochokera Kunja imachokera pa mtengo wa CIF kuphatikiza ndalama zolipirira msonkho, zomwe zikutanthauza kuti msonkho umaphatikizidwa mu VAT.
Q: Kodi ndikufunika nambala ya EORI kuti nditumize katundu wa FCL ku Germany?
A: Inde. Makampani onse omwe amalowetsa katundu ku EU ayenera kukhala ndi nambala ya EORI (Economic Operators Registration and Identification). Kutumiza kwanu kudzakakamira pa misonkho ngati mulibe. Mabizinesi ku EU ayenera kulembetsa kudzera mu dipatimenti ya misonkho ya dziko lawo. Mabizinesi omwe ali kunja kwa EU akhoza kulembetsa mwachindunji ndi misonkho ya ku Germany.
Q: Ndi liti pamene ndiyenera kusankha FCL m'malo mwa LCL kuti nditumize ku Germany?
A: FCL ndi njira yabwino kwambiri ngati katundu wanu ali wamkulu kuposa 12–15 CBM, pamene chitetezo cha katundu chili chofunikira, kapena pamene mukufuna kutumiza katundu wanu kumeneko mwachangu popanda kuchedwa komwe kumabwera ndi LCL. LCL ndi njira yotsika mtengo yotumizira ma phukusi ang'onoang'ono chifukwa imagawana malo okhala ndi zidebe ndi otumiza ena.
