Momwe Misonkho Yochokera Ku France ndi VAT Zimawerengedwera pa Katundu Waukulu Wochokera ku China — Musanasungire Kutumiza
Introduction
Kutumiza katundu wamkulu kuchokera ku China kupita ku France sikophweka. Kuyambira kutenga katundu m'fakitale mpaka katundu wa panyanja, kusamalira doko ndi kutumiza katundu womaliza ku Europe konse, n'zosavuta kusokonezeka ndi zinthu zofunika kwambiri ... mtengo wofika chifukwa cha ndalama za msonkho ku France ndi VAT.
Mu 2024, France idagula katundu woposa USD 77 biliyoni kuchokera ku China, zambiri mwa izo mipando, zida zapakhomo, ndi makina. Kwa makampani otumiza katundu wamkulu kapena wamkulu - masofa, makina opukutira, makina ochapira, mipando yoti muzimutsuka, ma scooter amagetsi - msonkho ukhoza kuwonjezera mosavuta 20 mpaka 30 peresenti ina pamwamba pa mtengo wa FOB katundu asanafike kwa wogwiritsa ntchito. Kulakwitsa izi, ngakhale pang'ono peresenti, kungakuwonongereni ndalama zanu zonse pa katundu wotumizidwa.
Bukuli lalembedwa makamaka kwa ogulitsa malonda apaintaneti ochokera kumayiko ena, ogwira ntchito pawebusayiti odziyimira pawokha, otumiza kunja a B2B ndi oyang'anira zinthu zomwe zimafunika kudziwa momwe misonkho ya msonkho ndi VAT ku France zimawerengedwera pa katundu wochuluka wochokera ku China - kotero palibe zodabwitsa pamene invoice yovomerezeka ifika.
Chifukwa Chake Katundu Wamkulu Amanyamula Misonkho Yosakwanira
Cholakwika ndi chakuti msonkho wa msonkho ndi gawo laling'ono chabe la zomwe mudalipira fakitale. Ndipotu, popeza ndi membala wa European Union, France imagwiritsa ntchito njira ya CIF (Cost, Insurance and Freight) pa mtengo wa msonkho wa msonkho. Izi zikusonyeza kuti maziko okhometsa msonkho si mtengo wogula zinthu zokha, komanso mtengo wa katundu wapadziko lonse lapansi komanso ndalama za inshuwalansi mpaka kufika polowera ku EU.
Maphukusi ang'onoang'ono komanso opepuka ali ndi gawo laling'ono la mtengo wonse wotumizira katundu, motero CIF ndi yokwera pang'ono kuposa mtengo wa katunduyo. Koma pazinthu zazikulu monga sofa ya zidutswa zisanu, makina opukutira zovala kapena mipando yambiri yoti mugwiritse ntchito, katunduyo amatha kupanga gawo lalikulu la mtengo wonse wotumizira. Zonsezi zimayikidwa nthawi yomweyo pamaziko owerengera ndalama zotumizira katunduyo. Chidebe cha mipando cha mamita 40 kuchokera ku Guangzhou kupita ku Le Havre chingakhale ndi katundu ndi inshuwaransi ya EUR 3,000 mpaka EUR 5,000 kapena kuposerapo kutengera momwe msika ulili. Phukusi lanu likakula komanso kulemera, mphamvuyi imachulukitsa msonkho wanu wonse.
Mizati Itatu ya Kuwerengera Misonkho ku France
Khodi ya HS
Zinthu zonse zolowa ku France ziyenera kugawidwa mu code ya Harmonised System (HS), yomwe kenako imasinthidwa kukhala code ya TARIC ya manambala 10 mu dongosolo lophatikizidwa la EU la misonkho ya misonkho ya msonkho. Code iyi imasankha kuchuluka kwa msonkho komwe kumagwiritsidwa ntchito. Ndi chidziwitso chofunikira kwambiri pakuwerengera misonkho iliyonse ndipo zolakwika mkati mwake ndi zina mwa zolakwika zomwe oitanitsa katundu amachita.
Deta ya TARIC ikupezeka pagulu patsamba lovomerezeka la European Commission ndipo bungwe la kasitomu la ku France lilinso ndi injini yosakira pa douane.gouv.fr. Magawo ofunikira kwambiri a HS pazinthu zazikulu zapakhomo ndi zida zolimbitsa thupi ndi 94 (mipando), 95 (zida zamasewera), 84 (makina ndi zida) ndi 87 (magalimoto, kuphatikiza ma scooter amagetsi). Mitengo m'magawo awa ili paliponse - ngakhale m'magulu ang'onoang'ono azinthu zomwe zikuwoneka zofanana. Ndikoyenera kuyesetsa kuyika phukusi lanu m'magulu abwino musanalisungitse.
Mtengo wa Kasitomu (CIF)
Mtengo wa kasitomu pansi pa dongosolo la CIF umaphatikizapo mtengo wa katundu kuphatikiza katundu wapadziko lonse lapansi kupita ku EU, kuphatikiza inshuwaransi. Akuluakulu a kasitomu aku France ali ndi ufulu wokayikira mtengo womwe akuti waperekedwa, makamaka ngati malonda pakati pa anthu ogwirizana akukhudzidwa kapena ngati zikalata zikuwoneka zosakwanira. Kukakamiza kwawonjezeka kwambiri kuyambira 2024: Kasitomu aku France adatenga zinthu zamtengo wapatali pafupifupi EUR 2.5 biliyoni zomwe sizinali ndi mtengo wokwanira mu 2024 yokha, ndipo chizolowezi chowunika kwambiri chikupitilira mu 2025 ndi 2026. Ma invoice olondola komanso olembedwa mokwanira komanso zolipiritsa zonyamula katundu sizosankha, ndizofunika kwambiri.
Dziko Lochokera
Ndondomeko ya msonkho yomwe imagwira ntchito imadalira dziko lomwe idachokera. EU imagwiritsa ntchito mitengo yake yanthawi zonse ya Most Favoured Nation (MFN) pazinthu zopangidwa ku China, pansi pa Common Customs Tariff. Kuphatikiza pa mtengo woyambira wa msonkho, magulu angapo azinthu amakumana ndi njira zina zotsutsana ndi kutaya katundu - izi ndi zoona makamaka pamagulu ena a mipando, zinthu zachitsulo ndi zamagetsi. Nthawi zonse yang'anani khodi yanu yapadera ya HS mu database ya TARIC ya EU kuti mudziwe njira zina zodzitetezera pamalonda musanamalize kutumiza kwanu.
Momwe Kuwerengera Kumagwirira Ntchito: Gawo ndi Gawo
Njira yowerengera misonkho yonse yochokera kunja ku France ndi yosavuta mukamvetsetsa zomwe zaperekedwa. Nayi njira yowerengera yokhazikika:
Gawo 1 — Dziwani Mtengo wa CIF
Mtengo wa CIF = Mtengo wa Katundu + Katundu Wapadziko Lonse + Inshuwaransi
Gawo 2 — Kuwerengera Misonkho ya Kasitomu
Misonkho ya Kasitomu = Mtengo wa CIF x Mtengo Woyenera wa Misonkho (wotsimikiziridwa ndi HS Code)
Gawo 3 — Werengani VAT Yochokera Kunja
VAT Base = CIF Value + Customs Duty
VAT Yochokera Kunja = VAT Base x 20% (chiwerengero chokhazikika cha ku France)
Gawo 4 — Katundu Wonse wa Misonkho
Misonkho Yonse Yochokera Kunja = Ufulu wa Kasitomu + VAT Yochokera Kunja
Chitsanzo chothandiza: mumatumiza masofa opangidwa ndi upholstery kuchokera ku Shenzhen kupita ku Le Havre pamtengo wa EUR 8,000. Katundu wodutsa panyanja ndi EUR 1,500 ndipo inshuwaransi ndi EUR 200. Mtengo wa CIF ndi EUR 9,700. HS 9401 imaphimba masofa, ndipo mtengo wa EU ndi pafupifupi 2.7%. Ndalama zolipirira ndi EUR 262. VAT idzakhala EUR 9,962 ndipo pa 20% VAT yochokera kunja idzakhala EUR 1,992. Mtengo wanu wonse wa misonkho ndi pafupifupi EUR 2,254. Chifukwa chake ndi pafupifupi 28% kuposa mtengo woyambirira wopanga. Kwa wogulitsa yemwe adapanga bajeti ya 10% yokha, kusiyana kwake ndi kwachangu komanso koopsa.
Mitengo Yofotokozera ya Magulu Ogulitsa Ambiri Oposa Ambiri
Gome ili m'munsimu likuwonetsa mitengo ya msonkho ya EU pamagulu azinthu zomwe nthawi zambiri zimatumizidwa ngati katundu wamkulu kuchokera ku China kupita ku France. Musanasankhe bizinesi iliyonse, nthawi zonse yang'anani khodi yeniyeni ya TARIC ndi mtengo wapano pamene mitengo ikusintha ndi malamulo amalonda a EU komanso kafukufuku wotsutsana ndi kutaya katundu.
| Chigamulo cha mankhwala | Mutu wa HS | Chiwongola dzanja cha EU | Chiwopsezo Choletsa Kutaya Zinthu |
| Sofa ndi mipando yopangidwa ndi upholstery | 9401 | 2.7% - 5.6% | Low |
| Matuwa | 9404 | 2.5% - 5.0% | Low |
| Mipando ya matebulo odyera / chipinda chogona | 9403 | 2.7% - 5.6% | Matabwa apakatikati (oyenera) |
| Zipangizo zoyezera matayala ndi zida zolimbitsa thupi | 9506 | 2.7% | Low |
| Mipando yosisita | 9401 / 9019 | 2.7% - 3.7% | Low |
| Firiji | 8418 | 1.5% - 2.7% | Otsika - Ochepa |
| Makina ochapira | 8450 | 2.7% | Low |
| Zotsuka | 8422 | 2.2% | Low |
| Ma scooter amagetsi / njinga zamagetsi | 8711 | 6.0% - 48.5%* | Pamwamba* |
| Ma hood a range ndi ma cooktop a gasi | 8414 / 7321 | 1.7% - 3.7% | Low |
| Zowonetsera zamalonda | 8528 | 0% - 2.5% | Low |
* Njinga zamagetsi zaku China ndi magulu ena a ma e-scooter akhala akukakamizidwa kulipira ndalama zambiri zotsutsana ndi kutaya katundu komanso zotsutsana ndi katundu ku EU m'zaka zaposachedwa. Musanakonzekere nthawi yoyika katundu m'gululi, nthawi zonse yang'anani njira zomwe zikugwira ntchito pano.
Zotsatira za Kuchedwetsa VAT — Mfundo Yofunika Kwambiri Yogwirira Ntchito
Chimodzi mwa zosintha zazikulu kwambiri zomwe zachitika posachedwa zomwe zakhudza kutumiza katundu kuchokera ku China kupita ku France ndi tsiku lolipira VAT. Kuyambira pa Januwale 1, 2022, VAT yochokera kunja ku France yasinthidwa kukhala njira yokakamiza yobwezera ndalama (deferment). Kale, ogulitsa kunja ankayembekezeredwa kulipira VAT pakuchotsa katundu wakunja ndikuyibweza kudzera m'mafayilo awo obweza VAT nthawi ndi nthawi - vuto la ndalama lomwe lingakhale lalikulu pa katundu wamkulu wotumizidwa.
Dongosolo lomwe lilipo limafuna kuti kampani yotumiza katundu ku France ikhale ndi nambala yovomerezeka ya VAT ku France. Mabizinesi omwe si a EU, monga ogulitsa kunja aku China kapena othandizira awo omwe amagwira ntchito ngati ogulitsa katundu odziwika bwino, nthawi zambiri amafunika kusankha woimira zachuma ku France. VAT imalipidwa pambuyo pake kudzera mu ndondomeko yobwezera VAT m'malo molipidwa pasadakhale ku kasitomu. Kusinthaku ndi dalitso lalikulu kwa ogulitsa katundu wamba, omwe adzawona zosowa zawo zogwirira ntchito zikuchepa kwambiri, koma zimapangitsa kuti pakhale vuto lalikulu lokhudza kulembetsa kwa EORI ndi kuyimira ndalama zomwe ziyenera kuthetsedwa nthawi yayitali katundu woyamba asanafike.
Chofunika kwambiri kwa ogulitsa kunja aku China omwe amapereka chithandizo cha DDP ndichakuti: simungangoyika "DDP" pa invoice ya bizinesi yanu ndikusiya njira zokhomera msonkho mwangozi. Mukufuna kukhalapo kwa VAT yaku France yokonzedwa bwino, kapena mnzanu wothandizana naye amene angapereke izi.
Ntchito Zoletsa Kutaya Ndalama — Misonkho Yobisika Yomwe Ingawonjezere Mtengo Wanu
Ndalama zolipirira zinthu zomwe anthu ambiri amagwiritsa ntchito kuchokera ku China ndi zochepa, kuyambira pa 0 mpaka 12 peresenti, ndipo avareji yonse ndi pafupifupi 4.2 peresenti. Misonkho yoletsa kutaya katundu ndi yotsutsana ndi nkhani ina, komanso imodzi mwa mavuto akuluakulu azachuma kwa ogulitsa omwe sanachite kafukufuku wokwanira wokhudza kutumiza katundu.
EU imagwiritsa ntchito njira zoletsa kutaya zinthu kuti iteteze makampani ake am'deralo ku zinthu zomwe zimatumizidwa kunja pamitengo yomwe imaonedwa kuti ndi yotsika mtengo pamsika. Amalipidwa kuwonjezera pa misonkho yanthawi zonse ya MFN ndipo amatha kukhala okwera kwambiri. EU nthawi zonse imachita kafukufuku watsopano woletsa kutaya zinthu ndikuwunika njira zomwe zilipo. Chifukwa chake gulu lazinthu zomwe zinali zomveka bwino chaka chatha likhoza kutsatiridwa ndi njira zatsopano chidebe chanu chikafika. Pazinthu zazikulu zochokera ku China, kukakamiza kwakukulu kwakhala kuyang'ana kwambiri mitundu ina ya mipando yamatabwa, zinthu zopangidwa ndi zitsulo, ndi mawilo awiri amagetsi.
Monga njira yabwino kwambiri, nthawi zonse yang'anani database ya EU ya TARIC kuti mudziwe njira zilizonse zodzitetezera pamalonda zomwe zingagwiritsidwe ntchito pa code yanu ya manambala 10 ngati gawo la kafukufuku wanu wanthawi zonse musanatumize katundu - nthawi iliyonse, osati nthawi yoyamba yokha yomwe mwakhazikitsa njira yogulitsira katundu. Malamulo amatha kusintha pakati pa kutumiza katundu.
Kusankha kwa Incoterms ndi Zotsatira Zake za Misonkho
Malamulo a Incoterms omwe adakhazikitsidwa pakati pa wogulitsa ndi wogula samangosankha yemwe ali ndi chiopsezo cha katundu ndi inshuwaransi yokha, komanso yemwe amachita ngati wotumiza katundu wodziwika bwino - ndipo chifukwa chake ndani ali ndi udindo wovomerezeka pa milandu ya msonkho ndi VAT. Izi zili ndi zotsatirapo zake mwachangu pa chithandizo cha katundu wolemera kwambiri kumalire a France.
DDP (Delivered Duty Payed) – wogulitsa amalipira ndalama zonse kuphatikizapo misonkho, misonkho ndi kutumiza ku malo a wogula. Ndi njira yabwino kwambiri kwa ogula aku Europe chifukwa imawapangitsa kukhala osavuta - amalipira mtengo umodzi wophatikiza ndipo katundu amabweretsedwa pakhomo pawo. Komabe, imafuna kuti kampani yogulitsayo ipeze nambala ya VAT yaku France (kapena wothandizira ndalama), kuti igwire bwino ntchito yolengeza za misonkho ndikunyamula ndalama zonse komanso zovuta zoyendetsera. Ngati zinthu zili mu DAP kapena CIF, kasitomala ndiye amene ali ndi udindo pa zofunikira zotumizira katundu. Kusamvana kwakukulu ndi kuchedwa kwa chilolezo ndi gwero lofala la kusalingana kwa Incoterms, makamaka kwa makasitomala ang'onoang'ono a e-commerce pamapulatifomu aku Europe omwe amaganiza kuti wogulitsayo amayang'anira ntchito zonse.
Kuwerengera Mtengo Wonse Wotumizidwa Pakatundu Wosiyanasiyana
Chitsanzo chothandiza chosonyeza momwe zinthu zonsezi zimagwirizanirana ndi zochitika zenizeni: Wogulitsa waku China amatumiza chidebe chimodzi cha mamita 20 chokhala ndi mipando 10 yoti mugwiritse ntchito ndi makina opukutira matayala 5 kwa kasitomala ku Lyon, France, malinga ndi DDP. Kupereka kwa gawo lililonse la mtengo pamtengo weniweni wa malo otayira kwawonetsedwa mu tebulo ili m'munsimu.
| Mtengo wagawo | Ndalama (EUR) | zolemba |
| Mtengo wa fakitale (FOB Shenzhen) | 12,000 | Mtengo wa katundu wolengezedwa |
| Katundu wa m'nyanja (kupita ku Marseille) | 1,800 | LCL yophatikizidwa |
| Inshuwaransi ya m'madzi | 150 | ~0.5% ya maziko a CIF |
| Mtengo wa CIF (maziko a kasitomu) | 13,950 | Chiwerengero chapamwamba |
| Mipando ya Kasitomu — mipando yotikita minofu (~3.7%) | 516 | Yogwiritsidwa ntchito pa CIF |
| Utumiki wa Kasitomu — makina opumira (~2.7%) | 376 | Yosakanikirana pa kugawa kwa gulu |
| Misonkho Yonse ya Kasitomu | 892 | |
| VAT Base (CIF + Ndalama Zonse) | 14,842 | |
| VAT kuchokera kunja (20%) | 2,968 | Mtengo wokhazikika |
| Misonkho Yonse Yochokera Kunja | 3,860 | Utumiki + VAT pamodzi |
| Customs brokerage ndi kusamalira madoko | 350 | Ndalama zolipirira wothandizira |
| Mtengo Womaliza Woyerekeza Wofikira (Lyon) | 18,200 | Chipata cha fakitale chotumizira |
Pankhaniyi, misonkho yochokera kunja ndi ndalama zoyendetsera katundu zimayimira 52% ya mtengo wa fakitale ya FOB. Ngati bizinesiyo ikadalipira mtengo wa katundu wake kutengera ndalama zoyendetsera katunduyo kuyambira 10-15%, idzakhala ikutaya ndalama zambiri pofika nthawi yomwe katunduyo waperekedwa.
Chifukwa Chake Kusankha Kwanu Mnzanu wa Zamalonda Ndi Kofunika Kwambiri Kuposa Momwe Mumaganizira
Kawirikawiri kusiyana pakati pa mnzawo wogwirizana ndi zinthu amene amamvetsetsa bwino malamulo a kasitomu a EU ndi amene sakumvetsa kungawerengedwe m'madola masauzande ambiri pa katundu aliyense wotumizidwa. Zoopsa zake zimakhala zazikulu makamaka pa katundu wamkulu wochokera ku China kupita ku France, komwe kuphatikiza kwa ndalama zambiri zonyamula katundu, mitengo yapamwamba ya CIF ndi mitengo ya msonkho wa chinthucho kumapangitsa kuti ndalama ziwonjezeke.
Topway Shipping ndi kampani yodziwika bwino yopereka mayankho azinthu zonyamula katundu m'malire yomwe ili ku Shenzhen, China. Yakhala ikugwira ntchito yotumiza katundu wambiri komanso wolemera ku Europe ndi North America kuyambira 2010. Gulu loyambitsali lili ndi zaka zoposa 15 zogwira ntchito yokonza zinthu zapadziko lonse lapansi komanso kuchotsa katundu m'makhothi pogwira ntchito m'magulu ena a katundu wonyamula katundu wolemera kwambiri mkati mwa makampani otumiza katundu ku China.
Kutumiza katundu ku Topway kumakhudza unyolo wonse wa katundu kuyambira kumapeto mpaka kumapeto: kunyamula katundu wa galimoto ku fakitale, kuphatikiza ndi kukonza zinthu m'malo osungiramo katundu ku Shenzhen, kutumiza katundu wa m'nyanja pa chidebe chodzaza katundu (FCL) ndi katundu wochepa kuposa chidebe (LCL), kuchotsera katundu wakunja m'maiko 25 a EU, ntchito zosungiramo katundu kunja kwa dziko kuti katundu aperekedwe mwadongosolo komanso kasamalidwe kobweza katundu komanso kutumiza katundu womaliza ku adilesi ya wogula. Dongosolo loyang'anira katundu la Topway limatsata ulendo wonse nthawi yeniyeni - kotero makasitomala amadziwa bwino komwe katundu wawo ali, kuyambira pachipata cha fakitale mpaka pakhomo lakutsogolo.
Topway Shipping imadziwika kwambiri ndi katundu wolemera kwambiri, zinthu zolemera mpaka matani 8 okhala ndi m'mphepete umodzi wautali kuposa mamita 8 kapena kutalika kuposa mamita 2.57. Uwu ndi mtundu wa katundu wotumizidwa womwe anthu ambiri otumiza katundu sangakhudze, kapena womwe ungakhudze kwambiri. Topway yamanga zomangamanga zakuthupi, maubwenzi onyamula katundu, ndi maukonde otumizira katundu ofunikira kuti athe kuthana ndi zosowa za magulu monga zida zolimbitsa thupi zamalonda, nyumba zazikulu zakunja, makina amafakitale ndi mipando yayikulu mkati mwa malo ogwirira ntchito ku Europe.
Utumiki wa DDP wa kampaniyo m'maiko 25 a EU - kuphatikiza Germany, France, Italy, Spain, Netherlands, Poland ndi ena 19 - zikutanthauza kuti ogulitsa aku China angapereke mwayi wogula zinthu mosavuta komanso wophatikizapo ntchito kwa makasitomala awo aku Europe popanda kufunikira kukonza zinthu zosiyanasiyana pamsika uliwonse. Ndi kutumiza katundu kopitilira 2,000 pamwezi, maakaunti a makasitomala opitilira 1,000 ogwira ntchito komanso ogwirizana nawo opitilira 100, Topway imapereka kukula ndi kudalirika komwe makampani akuluakulu onyamula katundu amafunikira ndi DDP. katundu wapanyanja chiwongola dzanja chotumizira katundu nthawi zonse choposa 91% mkati mwa masiku 45 mpaka 55. Kuti mudziwe zambiri pitani ku www.topwayshipping.com.
Mndandanda Wothandiza Wokhudza Kutumiza Zinthu Patsogolo
Pali kuyendera kosiyanasiyana komwe aliyense wodziwa bwino kutumiza katundu kapena wogulitsa katundu wodutsa malire ayenera kuchita asanavomereze kutumiza katundu wamkulu kuchokera ku China kupita ku France. Palibe njira iliyonse yomwe ili yovuta mwaukadaulo, koma zonsezi nthawi zambiri zimasiyidwa ndi mabizinesi omwe amakhala ndi zodabwitsa zosasangalatsa ku kasitomu.
Gawo loyamba ndikutsimikizira khodi yolondola ya TARIC ya manambala 10 pa chinthu chilichonse chomwe mwatumiza. Musakhulupirire chilichonse chomwe mumamva kuchokera kwa wogulitsa fakitale, nthawi zambiri amagwira ntchito kuchokera kumagulu akale kapena oyerekeza. Kapena lembani broker wovomerezeka wa kasitomu. Kapena gwiritsani ntchito tsamba lovomerezeka la EU TARIC. Gawo lachiwiri ndikutsimikiza ngati pali njira zilizonse zotsutsana ndi kutaya kapena zotsutsana ndi msonkho pansi pa khodiyo. Gawo lomaliza ndikupanga chitsanzo chonse cha mtengo wolandidwa, kutengera mtengo wanu wa CIF, chiwongola dzanja cha msonkho, 20% VAT ndi ndalama zoyendetsera bizinesi ndi zosamalira zomwe mukuyembekezera, musanakhazikitse mitengo yogulitsa kapena kusaina oda yogula. Gawo 4: Yang'anani mgwirizano wanu wa zolemba, kulembetsa kwa EORI ndi nambala ya VAT yaku France, makamaka ngati ndinu kampani yosakhala ya EU yogulitsa pazifukwa za DDP.
Ngati muchita izi poyamba, misonkho ndi chinthu cholamulidwa, chokonzedwa bwino ndipo sichinthu chosintha mtengo chomwe chingapite kulikonse. Ichi ndiye maziko a kampani yodalirika yodutsa malire, yochokera ku katundu wambiri wochokera ku China kupita ku France.
Kutsiliza
Misonkho ya msonkho ku France ndi VAT yochokera kunja kwa dziko pa zinthu zazikulu zochokera ku China si chinsinsi, zimatsatira njira yomveka bwino. Vuto ndilakuti ogulitsa ndi otumiza kunja ambiri saganizira mozama za kukwezedwa kwa CIF pa katundu wolemera, amalephera kupewa chiopsezo choletsa kutaya katundu m'magulu ena ndipo sakukonzekera zofunikira pakulembetsa VAT ndi kuyimira ndalama zomwe tsopano zimayang'anira kusonkhanitsa VAT yochokera kunja ku France.
Sikuti ndi nkhani ya zachuma yokha kuti mupeze kuwerengera musanagule katunduyo - kusiyana pakati pa njira yopezera phindu ndi ntchito yomwe imawononga ndalama zanu ndi chidebe chilichonse chomwe mumatumiza. Ngati muli ndi chidziwitso choyenera cha misonkho, kugawa bwino katundu ndi mgwirizano wokhudzana ndi kayendetsedwe ka katundu monga Topway Shipping wokhala ndi luso lofunika kwambiri pa katundu komanso luso lalikulu pa misonkho ya EU, kutumiza zinthu zazikulu kuchokera ku China kupita ku France kungakhale bizinesi yopikisana kwambiri komanso yopikisana.
Msika wa ku France ukupitilira kukhala umodzi mwa misika yogulira zinthu zofunika kwambiri ku Europe, chifukwa kufunikira kwa mipando, zida zolimbitsa thupi, zida zapakhomo ndi magulu ena omwe China ili ndi mwayi waukulu pakupanga zinthu. Mwayi ndi weniweni ndipo ndi waukulu. Chinsinsi chake ndichakuti muyambe kugulitsa zinthu zanu bwino - katunduyo asanachoke fakitale.
Ibibazo
Q: Kodi pali malire ocheperako a mtengo omwe palibe msonkho wa msonkho womwe umagwiritsidwa ntchito potumiza katundu ku France kuchokera ku China?
A: Inde. Malinga ndi malamulo a EU, zinthu zomwe zili ndi mtengo wochepera EUR 150 sizimalipira msonkho wa msonkho. Komabe, VAT imalipidwa pa katundu wokhala ndi mtengo woposa EUR 22. Komabe, ndi katundu wochuluka, izi sizikupezeka, chifukwa katundu wambiri wa mipando ndi zida zogwiritsidwa ntchito nthawi zonse amapitirira malire awa.
Q: Kodi ndingachepetse msonkho potumiza pansi pa malamulo a FOB kapena DAP m'malo mwa malamulo a CIF?
A: Inde. Malinga ndi malamulo a EU, zinthu zomwe zili ndi mtengo wochepera EUR 150 sizimalipira msonkho wa msonkho. Komabe, VAT imalipidwa pa katundu wokhala ndi mtengo woposa EUR 22. Komabe, ndi katundu wochuluka, izi sizikupezeka, chifukwa katundu wambiri wa mipando ndi zida zogwiritsidwa ntchito nthawi zonse amapitirira malire awa.
Q: Kodi nthawi zambiri kuchotsera katundu wa pa kasitomu kumatenga nthawi yayitali bwanji potumiza katundu wambiri ku madoko aku France?
A: Nthawi zambiri tsiku limodzi kapena atatu ogwira ntchito ngati mapepala anu ali oyenera. Izi zimaphatikizapo invoice yamalonda, mndandanda wa zonyamula katundu, bilu ya katundu, satifiketi yochokera, ndi nambala ya EORI. Chifukwa chachikulu chomwe chimayambitsa kuchedwa ndi mapepala osakwanira.
Q: Kodi ndikufunika nambala ya VAT yaku France kuti nditumize katundu ku France monga wogulitsa wosakhala wa EU?
A: Inde, kuyambira Januwale 2022. Mabizinesi omwe si a EU omwe amagwira ntchito ngati otumiza zolemba ku France ayenera kupeza nambala ya VAT yaku France ndipo nthawi zambiri amakhazikitsa woimira zachuma. Ichi ndi chofunikira chokhwima cha malamulo pansi pa pulogalamu yokakamiza ya EU yochepetsera VAT ndipo si chinthu chomwe mungakwanitse kuchita.
Q: Kodi njira yoyendera (ya panyanja poyerekeza ndi ya mpweya) imakhudza msonkho wa katundu?
A: Njira yotumizira katundu siikhudza mtengo wa katundu womwe ukugwiritsidwa ntchito. Khodi ya HS yokha ndi dziko lomwe idachokera ndi zomwe zimatsimikiza izi. Komabe, njira yotumizira katundu imakhudza mwachindunji mtengo wa CIF: katundu wonyamulira Ndi okwera mtengo kwambiri kuposa katundu wa m'nyanja wa katundu wamkulu, zomwe zimawonjezera CIF ndipo motero kuchuluka kwa msonkho ndi VAT komwe kumalipidwa pa katundu aliyense.
