Zimene Ogulitsa Zinthu Ku France Amalakwitsa Pankhani Yopereka Kasitomu Kuchokera ku China
Introduction
France ndi bwenzi lalikulu la malonda la China ku Europe pankhani yogulitsa katundu kunja, ndipo ubalewu ukupitirira kulimba. Makampani akunja adalengeza ma phukusi ang'onoang'ono okwana 189 miliyoni mu 2024 yokha, zomwe ndi katatu kuposa momwe zidachitikira zaka ziwiri zapitazo. 97% ya katunduyo adachokera ku China. Khondelo lili lodzaza kwambiri kuposa kale lonse. Koma kukhala otanganidwa sikutanthauza kuti zinthu zikuyenda bwino. Sabata iliyonse, katundu amakakamira ku Le Havre kapena Marseille-Fos, katundu ayenera kuyang'aniridwanso, ndipo ogulitsa katundu amalandira misonkho yodzidzimutsa yomwe imadula phindu lawo. Izi sizichitika chifukwa malamulo ndi ovuta kwambiri, koma chifukwa mabizinesi amitundu yonse amapanga zolakwika zomwezo zomwe zingapewedwe.
Ponena za katundu wochokera ku China kupita ku France, malamulowa ndi osakaniza malamulo okhudza misonkho ya EU, malamulo a msonkho wa dziko la France, ndi kusintha kwa mfundo zambiri komwe kwachitika mwachangu kuyambira 2024. Mu 2024, France idapereka lamulo lotchedwa Finance Act lomwe cholinga chake chinali kuletsa misonkho ya misonkho ndi VAT. Taxe petit colis (TPC), msonkho watsopano wa ma phukusi ang'onoang'ono, unayamba kugwira ntchito pa Marichi 1, 2026. EU yokha idagwirizana mu Disembala 2025 kuti iwonjezere ndalama zoyendetsera katundu wa €3 pa katundu yense wotsika mtengo wa B2C kuyambira pa Julayi 1, 2026. Ngati wogulitsa katundu sanayang'ane chitsanzo chawo chotsata malamulo chaka chatha, pali kuthekera kwakukulu kuti yemwe alipo sakutsatira malamulo.
Tsamba ili si chitsogozo chachikulu chokhudza kutumiza katundu kuchokera ku China. Ndi njira yowunikira mwachindunji komanso yothandiza yokhudza zolakwa zofala komanso zodula zomwe otumiza katundu ku France amachita akamachotsa katundu kudzera mu miyambo ya ku France. Ikukuuzani vuto lomwe lilipo, chifukwa chake limachitika nthawi zonse, komanso choti muchite m'malo mwake. Chidziwitso chomwe chili pansipa ndi chothandiza pa bizinesi yanu, kaya mukutumiza zida zamafakitale, katundu wogula, kapena kuyendetsa bizinesi yapaintaneti yomwe imadutsa malire.
Malo Olamulira: Chomwe Chinasintha ndi Chifukwa Chake Chili Chofunika
Zimathandiza kudziwa malo omwe zolakwa zimachitika musanayese kupeza zomwe zili. France imatsatira malamulo a kasitomu a EU, makamaka Union Customs Code (UCC), komanso ili ndi malamulo ake omwe amapangitsa zinthu kukhala zovuta kwa nzika zaku France. Brussels imakhazikitsa malamulowo, ndipo Paris imakwaniritsa zomwe zili m'malamulowo. Izi zikutanthauza kuti dongosololi lili ndi mabwana awiri.
Ndikofunikira kumvetsetsa kusintha kwakukulu kwaposachedwa. Kuyambira mu 2022, mabizinesi olembetsedwa ku France (EURL, SARL, SAS structures) atha kuchedwetsa kulipira VAT yochokera kunja. Izi zikutanthauza kuti sakuyenera kulipira VAT pamalire ndipo akhoza kuibweza pambuyo pake. M'malo mwake, kubweza msonkho wamba kumagwiritsidwa ntchito kupereka malipoti ndikulipira VAT mwezi uliwonse. Otumiza ambiri sakudziwabe za phindu lalikulu la ndalama, kapena sanakonzekere bwino ndi akauntanti wawo. Kumbali inayi, amalonda odziyimira pawokha sangabweze VAT iliyonse yochokera kunja.
Lamulo la Zachuma la 2024 ku France linavomereza mwalamulo kutayikira kwa VAT m'mabizinesi apaintaneti, makamaka pamene katundu watumizidwa kuchokera ku China. Lamuloli linasintha omwe ayenera kulipira VAT pamene mtengo wa kasitomu ndi mtengo wogulitsa zikusiyana. Izi nthawi zambiri zimakhala choncho ndi kutumiza katundu m'malo mwa katundu. Wogulitsa (osati wogula) ayenera kulipira VAT yochokera kunja ndi VAT yakunja ngati zofunikira pamisonkho yolowera kunja sizikwaniritsidwa. Kusinthaku kunasintha momwe mabizinesi ambiri omwe amagulitsa zinthu zaku China ku France popanda kulembetsa mwalamulo kwa IOSS ayenera kuganizira zotsatira malamulo.
Kenako panabwera TPC. Kuyambira pa 1 Marichi, 2026, France idalipira msonkho wosasintha wa €2 pa mutu uliwonse wa msonkho pa ma phukusi onse amalonda ochepera €150 omwe amachokera kunja kwa EU. Ndalamazo si msonkho wa msonkho ndipo sizilowa m'malo mwa VAT; zimawonjezera pa zomwe muli nazo kale. Phukusi lokhala ndi mitundu itatu ya zinthu (ndi mutu wa HS wa manambala 4) limawononga €6 TPC. Misonkho ya €3 pa chinthu chilichonse chomwe chimagwira ntchito kumayiko onse a EU, chomwe chidasankhidwa pa Disembala 12, 2025, ndipo chikuyamba kugwira ntchito pa Julayi 1, 2026, chimawonjezera gawo lina. Kwa mabizinesi omwe adakhazikitsa mitengo yawo pa dongosolo lakale la de minimis, ndalama izi zophatikizidwa ndi kukwera kwa mtengo komwe kuyenera kuyang'aniridwa mwachangu, osati kungosinthidwa pang'ono.
Momwe Kuwerengera Misonkho Kumagwirira Ntchito
Cholakwika chofala pa misonkho yochokera kunja ku France ndi kusadziwa momwe misonkho ndi VAT zimachitikira. Njira ya CIF (Cost, Insurance, Freight) imagwiritsidwa ntchito ndi France kuti ipeze maziko okhomera msonkho. Izi zikutanthauza kuti kuwerengera sikungoyamba ndi mtengo wa zinthuzo; kumaphatikizaponso mtengo wa katundu wapadziko lonse ndi inshuwalansi mpaka kufika polowera ku EU. Muyenera kulipira misonkho pa euro iliyonse yomwe mumagwiritsa ntchito potumiza ndi inshuwalansi.
Ndalama zolipirira msonkho zimachokera ku gulu la TARIC la malonda, lomwe ndi dongosolo la EU la manambala 10 a tariff code lomwe limatenga HS code yapadziko lonse lapansi ndikupangitsa kuti ikhale yapadera kwambiri ku Europe. Mtengo wapakati wa tariff ku France mu 2025 ndi pafupifupi 4.2%, koma zimatengera kwambiri mtundu wa malonda. Zida zina zamagetsi siziyenera kulipira msonkho uliwonse, pomwe nsalu zina ndi zinthu za ogula ziyenera kulipira 12% kapena kuposerapo. Mtengo ukatsimikizika, VAT pamtengo wamba wa ku France wa 20% imawonjezeredwa ku CIF ndi msonkho. Gome ili pansipa likuwonetsa izi ndi chitsanzo chomwe chakonzedwa.
| chigawo chimodzi | Fomula / Mlingo | Chitsanzo: Katundu Mtengo €5,000 + Katundu €300 |
| Mtengo wapatali wa magawo CIF | Katundu + Katundu + Inshuwaransi | €5,300 |
| Customs Duty | CIF × chiwongola dzanja cha msonkho (avereji ya 4.2%, imasiyana malinga ndi HS) | €5,300 × 4.2% = €222.60 |
| VAT Base | CIF + Misonkho ya Kasitomu | €5,300 + €222.60 = €5,522.60 |
| VAT (Wamba) | VAT Base × 20% | €5,522.60 × 20% = €1,104.52 |
| TPC (kuyambira Marichi 2026) | €2 ndalama zokhazikika pa mutu uliwonse wa msonkho (ma phukusi ang'onoang'ono a €150) | €2 pa gulu la HS la manambala 4 mu phukusi |
| Chiwongola dzanja cha EU (kuyambira Julayi 2026) | €3 chindapusa pa chinthu chilichonse (zonse ndi zamtengo wotsika B2C) | €3 pa chinthu chilichonse pamwamba pa TPC |
| Misonkho Yonse Yoperekedwa | Utumiki + VAT (+ misonkho ngati ikufunika) | €1,327.12 (kupatulapo ndalama zolipirira pa chitsanzo ichi) |
Zotsatira zake n'zakuti otumiza katundu omwe amangogwiritsa ntchito mtengo wa invoice ya katunduyo kuti awerengere ndalama zomwe agwiritsa ntchito pamalowo nthawi zonse amakhala ndi bajeti yochepa pa ndalama zolipirira msonkho. Kutumiza katundu komwe katunduyo amawononga €5,000 koma katunduyo amawonjezera €300 ndipo chiwongola dzanja cha msonkho chimakhala chachikulu kuposa momwe amayembekezera kungayambitse bilu ya msonkho yomwe ndi €200 mpaka €400 kuposa zomwe wotumiza katunduyo adakonzekera. Mukachita izi ndi katundu wambiri pamwezi, zotsatira zake zonse zimakhala zazikulu kwambiri.
Zolakwa Zofala Kwambiri - ndi Momwe Mungakonzere
| Common Kulakwitsa | Zimene Ogulitsa Zinthu Zakunja Amaganiza | Zenizeni ku France |
| Kuchepetsa mtengo wa katundu pa invoice | Mtengo wotsika wolengezedwa = ntchito zochepa | Kasitomu wa ku France adalanda €2.5B pazinthu zopanda mtengo mu 2024; zilango + kulanda katundu wotumizidwa |
| Magulu olakwika a HS | Kugwirizana kwa gulu lovuta kuli bwino | Khodi ya TARIC ya manambala 10 imatsimikiza mtengo weniweni wa msonkho; kusasankhidwa bwino kwa zinthu kumayambitsa kuwunikanso |
| Palibe nambala ya EORI yokonzeka | Mungathe kulembetsa pambuyo pake kapena kugwiritsa ntchito nambala ya broker | EORI ndi yovomerezeka musanachite chilichonse chokhudza kasitomu; imachedwetsa kutumiza nthawi yomweyo |
| Kusiya IOSS kuti mugule pa intaneti | Gawo losankha kutsatira malamulo | Popanda IOSS: wogulitsa ali ndi ngongole ya VAT yochokera kunja komanso VAT ya m'dziko; kulembetsa VAT ku France kumafunika |
| Kungoganiza kuti CIF = mtengo wa katundu wokha | Mtengo wa chinthu chokha ndi wofunika | CIF ikuphatikizapo inshuwalansi ya katundu ndi katundu; zonsezi ndi zigawo zoyambira msonkho |
| Kunyalanyaza chizindikiro cha CE / miyezo | Chitsimikizo cha ku China ndi chokwanira | Miyezo ya zinthu za EU/France ndi yovomerezeka; katundu wosatsatira malamulo aletsedwa pamisonkhano |
| Kuona TPC ngati chinthu chosankha (2026) | Maphukusi ang'onoang'ono osakwana €150 ndi opanda msonkho | TPC €2/mutu ukugwira ntchito kuyambira pa 1 Marichi, 2026; msonkho wa EU wonse wa €3 utsatira pa 1 Julayi, 2026 |
| Sakusankha woimira zachuma (osakhala a EU) | Kugwira ntchito popanda kukhalapo kwanuko kuli bwino | Ogulitsa omwe si a EU omwe ali ndi udindo wolipira VAT ku France ayenera kusankha woimira zachuma |
Cholakwika 1: Kuchepetsa mtengo wa Katundu pa Invoice Yamalonda
Misonkho ya ku France yapangitsa cholakwikachi kukhala cholinga chachikulu pakukakamiza malamulo. Mu 2024, Direction Générale des Douanes et Droits Indirects (DGDDI) idatenga zinthu zokwana €2.5 biliyoni zomwe zinali zotsika mtengo kuposa zomwe zinali zotsika mtengo. Ndalamazi zikuwonetsa kukula kwa vutoli komanso kukula kwa njira yokakamiza malamulo. N'zomveka kuchepetsa mtengo wa zinthu chifukwa mtengo wotsika umatanthauza kuti VAT ndi msonkho wochepa. Vuto ndilakuti misonkho ya ku France imadziwa bwino mfundo imeneyi ndipo imayang'ana mitengo yomwe idanenedwa poyerekeza ndi ma database amsika, zolemba zakale zotumizira, ndi zizindikiro zamitengo kuchokera kwa ogulitsa.
Ngati mwapezeka, zotsatira zake zimakhala zoipa kwambiri. Kasitomu akhoza kusankha mtengo woyenera kachiwiri ndikulipiritsa msonkho wonse ndi VAT kutengera zomwe watumiza, osati zomwe wotumizayo akunena. Katundu amatengedwa m'mikhalidwe yovuta kwambiri. Otumiza kunja amatha kulipitsidwa chindapusa, ndipo ngati aphwanya lamulo kachiwiri, amatumizidwa kundende. Invoice yamalonda iyenera kuwonetsa mtengo weniweni wa malondawo, kuphatikiza kuchotsera kulikonse, makomisheni, ndalama zogwiritsira ntchito zida, kapena thandizo loperekedwa kwa ogulitsa aku China lomwe limasintha mtengo weniweni wa zinthuzo.
Cholakwika 2: Kuona Kugawa Ma Code a HS ngati Kachitidwe
Kuti mudutse miyambo ya ku France, mufunika khodi ya TARIC ya manambala 10. Simungagwiritse ntchito kufotokozera koyambira kwa malonda, khodi ya HS ya manambala 6, kapena khodi yochokera ku chinthu chofanana. Mtengo wa msonkho, njira zogulitsira zomwe zimagwiritsidwa ntchito, komanso ngati malamulo aliwonse oletsa kutaya katundu akugwira ntchito zonse zimadalira kugawa kwa manambala 10 enieni. Pazinthu zochokera ku China, mitengo yoletsa kutaya katundu ndi chiopsezo chenicheni ndipo nthawi zambiri sichimasamalidwa. Zinthu zina zachitsulo, mapanelo a dzuwa, njinga zamagetsi, ndi zoumba zonse zili ndi njira zawo zoletsa kutaya katundu zomwe zingawonjezere kwambiri mtengo woyambira wa msonkho.
Pali njira ziwiri zazikulu zomwe kusokoneza magulu kumachitika. Wotumiza katundu angapereke kufotokozera kosamveka bwino ndikulola wotumiza katundu kuganiza, kapena amasankha gulu la katundu wotsika mwadala ndipo akuyembekeza kuti misonkho sidzawunika mosamala kwambiri. Njira zonsezi ndi zoopsa. Chigamulo cha BTI (chitsimikizo cha msonkho womangika) kuchokera ku misonkho yaku France, chomwe chingapemphedwe pasadakhale, chimakupatsani kumveka bwino kwalamulo pankhani yogawa magawo ndipo ndiyo njira yabwino kwambiri yodziwira khodi yomwe mungagwiritse ntchito pa chinthu pamene sichikudziwika bwino.
Cholakwika 3: Kusakhala ndi Nambala ya EORI Musanatumize
Bizinesi iliyonse yomwe imachita bizinesi ya kasitomu ku EU iyenera kukhala ndi nambala ya EORI (Economic Operator Registration and Identification). Nambala ya EORI ya ogulitsa katundu ochokera ku France imayamba ndi "FR" ndipo imatsatiridwa ndi nambala ya SIRET ya kampaniyo. Chikalata chilichonse cha kasitomu chisanaperekedwe, chiyenera kulembetsedwa pogwiritsa ntchito ntchito ya pa intaneti ya SOPRANO EORI. Sizingatheke katundu akafika padoko.
Cholakwika sichakuti anthu sadziwa za EORI; koma amaganiza kuti angathe kuthana nazo mtsogolo. Pamene katundu wafika ndipo chilengezo cha kasitomu sichingathe kumalizidwa chifukwa wotumiza katunduyo alibe EORI, zinthuzo zimakhala pamalo olamulidwa ndi kasitomu ndipo zimasonkhanitsa ndalama zosungira pamene kulembetsa kukukonzedwa. Kukhazikitsa nambala ya EORI musanapange oda yoyamba yogula ndi ntchito ya mphindi khumi yomwe imasunga maola ambiri ndi ndalama.
Cholakwika 4: Kunyalanyaza IOSS pa Kutumiza kwa E-Commerce
Dongosolo la Import One Stop Shop (IOSS), lomwe linayamba mu Julayi 2021, limalola ogulitsa kusonkhanitsa VAT kwa ogula polipira ndikutumiza ku akuluakulu amisonkho a EU mwezi uliwonse. Izi zikutanthauza kuti zinthu zitha kuwoloka malire popanda kusonkhanitsa VAT. Kwa makampani ogulitsa pa intaneti omwe amagula katundu kuchokera ku China ndikugulitsa kwa makasitomala aku France m'maphukusi ochepera €150, kulembetsa kwa IOSS ndikofunikira koma ndikofunikira pabizinesi.
Popanda IOSS, njira yoperekera katundu pa katundu aliyense imasanduka chochitika chosonkhanitsa VAT chomwe chimayambitsa mavuto, kulephera kutumiza katundu, komanso makasitomala osasangalala. Choyipa kwambiri, lamulo la zachuma la 2024 ku France limati ogulitsa omwe amatumiza katundu popanda IOSS ndipo mtengo wawo wa katundu wa msonkho ndi wotsika kuposa mtengo wogulitsa (zomwe nthawi zambiri zimakhala choncho) ayenera kulipira VAT yochokera kunja ndi VAT yakunja pamtengo wotsika. Ndalama zonse zomwe zimafunika ndi zokwera kwambiri kuposa mtengo wolembetsa ku IOSS. Pofika kumapeto kwa chaka cha 2024, mabizinesi opitilira 170,000 ku EU konse adalembetsa ku ma framework a OSS/IOSS. Zomangamanga zake ndi zolimba, ndipo mtengo wosatsatira malamulo sunakhalepo wokwera kwambiri.
Cholakwika 5: Kusowa kwa Zofunikira Zotsatira Malamulo a Zogulitsa
Ku France, chilolezo cha msonkho si kungolipira misonkho ndi kudzaza mapepala. Ndi njira yowonetsetsa kuti zinthu zili zotetezeka komanso zikugwirizana ndi zofunikira. Katundu waku China amene amabwera ku France ayenera kukwaniritsa miyezo ya zinthu za EU. Mwachitsanzo, zamagetsi, zoseweretsa, makina, ndi zida zachipatala ziyenera kukhala ndi zilembo za CE; mankhwala ayenera kutsatira malamulo a REACH; zida zamagetsi ndi zamagetsi ziyenera kutsatira malamulo a RoHS; ndipo pali miyezo ina yomwe imagwira ntchito m'magawo ena. Kutsatira malamulo a EU sikungogwira ntchito zokha pa ziphaso zochokera kwa opanga aku China.
Kasitomu amaletsa katundu amene sakukwaniritsa malamulo ndipo amawabwezera kwa wogulitsa katundu kapena kuwawononga movutikira kwa wotumiza katundu. Chofunika kwambiri n'chakuti, ogulitsa katundu amene nthawi zambiri amabweretsa zinthu zomwe sizikukwaniritsa miyezo adzayang'aniridwa bwino kwambiri. Izi zikutanthauza kuti ngakhale katundu amene akukwaniritsa miyezo ayenera kuyesedwa pafupipafupi komanso nthawi yambiri. Zimawononga ndalama zochepa kwambiri kufufuza ngati akutsatira malamulo musanayike oda kwa wogulitsa waku China kuposa kupeza za vutoli ku Le Havre.
Gawo Latsopano la Malipiro: TPC ndi Levy ya EU Ikubwerayi
Taxe petit colis ku France, yomwe idayamba kugwira ntchito pa 1 Marichi, 2026, ndiyo kusintha kwakukulu kwa mtengo wotumizira zinthu zotsika mtengo kuchokera ku China kupita ku France kwa nthawi yayitali. TPC imagwira ntchito pamaphukusi aliwonse amalonda ochepera €150 omwe amabwera ku France (kuphatikiza madera akunja ndi Monaco) ochokera kunja kwa EU. Mtengo wake ndi €2 pa mutu uliwonse wamitengo ya manambala anayi mu phukusili. Izi zikutanthauza kuti phukusi lomwe lili ndi magulu angapo lidzakhala ndi ndalama zopitilira TPC imodzi.
Mwachitsanzo, kasitomala ku Lyon amalamula katundu wochokera ku tsamba la ku China lomwe lili ndi malaya atatu (omwe ali mgulu lomwelo), thalauza, ndi chivundikiro cha foni. TPC ndi €6, yomwe imapangidwa ndi mitu itatu yosiyana yamitengo. Onjezani 20% VAT pamtengo wa zinthuzo, ndipo msonkho pa oda ya €30 ndi waukulu mokwanira kuti upange kusiyana ngati kasitomala akanayika odayo akanadziwa mtengo wonse wotumizira. Ogulitsa omwe akugwira kale ntchito ndi ndalama zochepa sangakwanitse kulipira ndalamazi. Kupereka izi kumatanthauza kuti mutha kutaya malonda.
Bungwe la EU Council linagwirizana pa Disembala 12, 2025, kuti msonkho wa €3 pa chinthu chilichonse uyambe kugwira ntchito pa Julayi 1, 2026. Izi zikuwonjezera gawo lina. Mtengo uwu ndi wa chinthu chilichonse, osati phukusi lililonse, ndipo cholinga chake ndi kuwononga mtundu wa bizinesi ya nsanja zamafashoni othamanga kwambiri. Kuyambira mu Novembala 2026, padzakhala Ndalama yowonjezera ya Union Handling ya pafupifupi €2 pa kutumiza kulikonse. Mabizinesi omwe amatumiza zinthu zambiri zotsika mtengo ku France adzayenera kusintha mitengo yawo, kusamutsa ma SKU awo okwera mtengo kupita ku malo osungiramo zinthu okhala ku EU, kapena kuvomereza kuti mtundu wolunjika kwa ogula pazinthu zotsika mtengo wakhala wokwera mtengo kwambiri.
Mndandanda Wonse Wotsatira Malamulo: Zimene Mukufunadi
| Document / Zofunikira | Yemwe Imagwira Ntchito | Pakufunika | Zotsatira zake ngati zikusowa |
| Nambala ya EORI | Ogulitsa onse ochokera kunja a B2B (EU ndi omwe si a EU) | Musanayambe kugulitsa zinthu za kasitomu | Kutumiza sikungathe kuchotsa misonkho |
| Invoice Yamalonda (malingana ndi CIF) | Onse ogulitsa kunja | Kutumiza kulikonse | Kasitomu sangathe kuwerengera misonkho |
| Mndandanda wazolongedza | Onse ogulitsa kunja | Kutumiza kulikonse | Kuchedwa; kuwunika komwe kungatheke |
| Khodi ya TARIC / HS ya manambala 10 | Onse ogulitsa kunja | Kutumiza kulikonse | Kusasankhidwa bwino = chiwongola dzanja cholakwika, kuwunikiranso |
| Satifiketi Yoyambira | Onse ogulitsa kunja | Zofunikira pa milandu yokhudza udindo wapadera | Palibe mtengo wokondera womwe ungatheke pazinthu zochokera ku China |
| Kulemba kwa CE / Kutsatira Malamulo a EU | Magulu azinthu zoyendetsedwa | Musanatulutse kasitomu | Katundu wogwidwa kapena wobwezedwa |
| Kulembetsa kwa IOSS | Ogulitsa omwe si a EU; B2C < €150 | Asanatumize | Ngongole ziwiri za VAT; kulembetsa VAT ku France kukufunika |
| SAD (Single Administrative Document) | Onse ogulitsa kunja | Pa chilengezo cha kasitomu | Sitingathe kupereka chikalata cha kasitomu |
| ISPM 15 (Kupaka Matabwa) | Kutumiza pogwiritsa ntchito mapaleti/mabokosi amatabwa | Kutumiza kulikonse ndi ma CD a matabwa | Kufunika kupopera kapena kubweza katundu |
Kwa makampani omwe ali kunja kwa EU, chinthu chimodzi pamndandandawu chikufunika chisamaliro chapadera: kuonetsetsa kuti ma CD a matabwa akutsatira miyezo ya ISPM 15. Miyezo Yapadziko Lonse ya Miyezo Yaukhondo wa Zinyama Nambala 15 imati pallet iliyonse yamatabwa, kreti, kapena dunnage yomwe imagwiritsidwa ntchito potumiza kuchokera ku China iyenera kutenthedwa kapena kutsukidwa ndi fumbi ndikuzindikirika kuti ndi yotero. Akuluakulu a kasitomu aku France amafufuza chizindikirochi pamabokosi amatabwa. Ngati sichilipo, katunduyo ayenera kutsukidwa ndi fumbi pamtengo wa wotumiza katundu asanatulutsidwe kapena kubwezedwa. Ichi ndi chinthu chaching'ono chomwe chimasunga katundu wambiri kwa nthawi yayitali.
Funso la Kapangidwe kake: Mtundu wa Kampani Ndiwo Umene Umatsimikizira Udindo Wanu wa VAT
Anthu ambiri ochokera kunja saganizira za momwe kapangidwe ka makampani aku France kamakhudzira kasamalidwe ka VAT mpaka atawawonongera ndalama. Kuyambira Januwale 2022, mabizinesi omwe adalembetsedwa ngati EURL, SARL, kapena SAS amatha kuchedwetsa kulipira VAT yochokera kunja. Mabizinesi omwe amatumiza katundu wambiri kapena nthawi zambiri amakhala ndi ndalama zambiri chifukwa salipira VAT yochokera kunja pamalire. M'malo mwake, amalemba malipoti awo pamwezi pa VAT yawo.
Iyi si njira yabwino kwa amalonda odzipangira okha (omwe ali ndi udindo wa mabizinesi ang'onoang'ono). Ayenera kulipira VAT akabweretsa katundu mdziko muno ndipo sangathe kubweza. Ngati ndinu amalonda odzipangira okha ndipo mukubweretsa zinthu zambiri kuchokera ku China, vuto la VAT lomwe lili nalo pa udindo umenewu likhoza kukhala lalikulu kuposa momwe lingathandizire. Iyi ndi nkhani yoti mukambirane ndi akauntanti ntchito yotumiza katundu isanayambe, osati pambuyo poti katundu woyamba waukulu wabwera ndipo bizinesiyo ikuyenera kulipira VAT yomwe sinali kuyembekezera.
Zofunikira zake ndi zovuta kwambiri kwa mabizinesi akunja kwa EU omwe amagulitsa kwa makasitomala aku France popanda kukhala ndi bungwe lovomerezeka la ku France. Ngati mukugulitsa katundu kuchokera kunja kwa EU ndipo muli ndi udindo wolipira VAT yaku France—mwachitsanzo, ngati simugwiritsa ntchito IOSS ndipo mtengo wanu wa kasitomu ndi wosiyana ndi mtengo wanu wogulitsa—nthawi zambiri muyenera kulemba ntchito wothandizira zachuma ku France. Iyi ndi bizinesi yomwe imaloledwa kugwira ntchito ngati chitsimikizo cha msonkho kwa inu. Ndalama zawo ndi ndalama zowonjezera zomwe ogulitsa kunja kwa EU nthawi zambiri amaiwala kukonzekera mpaka atachita zimenezo.
Momwe Kutumiza kwa Topway Kumathandizira Otumiza Zinthu Ku China Kupita ku France
Kuyambira mu 2010, Topway Shipping, yomwe ili ku Shenzhen, China, yakhala ikupereka chithandizo chaukadaulo cha malonda apaintaneti. Gulu loyambitsa ili lili ndi zaka zoposa 15 zokumana nazo pantchito yokonza zinthu padziko lonse lapansi komanso kuchotsa katundu wakunja, ndipo lapeza chidziwitso chochuluka pogwira ntchito ku China ndi US. mayendedwe asanafalikire kumadera ena a dziko lapansi. Ntchito zikuphatikizapo unyolo wonse wa mayendedwe, kuyambira mayendedwe oyamba kupita kumayiko ena. kuwuza, kuchotsera msonkho wa katundu wa pa kasitomu, ndi kutumiza katundu womaliza. Amaperekanso ntchito zosinthira zonyamula katundu wa panyanja za FCL ndi LCL kuchokera ku China kupita ku madoko ofunikira padziko lonse lapansi, monga Le Havre, Marseille-Fos, ndi malo ena olowera ku France.
Pa nkhani ya misonkho, kusiyana pakati pa ogwira ntchito zamakampani odziwa bwino ntchito ndi oyamba kumene kuli koonekeratu panjira yochokera ku China kupita ku France. Kuyambira mu 2024, pakhala kusintha kwa malamulo, monga kuchedwa kwa kuwerengera ndalama za VAT, malamulo a e-commerce a Finance Act, TPC, ndi misonkho yatsopano ya EU. Izi zikutanthauza kuti mukufunikira mnzanu wonyamula katundu yemwe akuyang'anira bwino momwe zinthu zilili komanso osati kungosungitsa malo onyamula katundu. Monga gawo la ntchito, osati ngati lingaliro lomaliza, gulu la Topway lochotsa katundu limasamalira kugawa kwa HS, kuwerengera kwa CIF, kutsimikizira kwa EORI, kuyanjana kwa IOSS, ndi zolemba zotsatizana ndi malonda.
Phindu la Topway kwa otumiza katundu ochokera kumayiko ena omwe akutumiza katundu wa panyanja wa FCL kapena LCL kuchokera ku malo opangira mafakitale aku China kupita ku France ndikuti zimapangitsa zinthu kukhala zosavuta mbali zonse ziwiri za ulendowo. Imaonetsetsa kuti katundu akuchoka ku China ndi mapepala oyenera ndikufika ku France okonzeka kuchotsera msonkho popanda vuto lililonse. Otumiza katundu ochokera kumayiko ena omwe kale anali ndi katundu woletsedwa ku Le Havre chifukwa cha mavuto a mapepala nthawi zonse amatchula zifukwa zomwezo: ma HS code olakwika, ziphaso zosowa, ndi ma invoice osakwanira amalonda. Izi ndi zovuta zomwe zingapewedwe ndi kukonzekera bwino kutumiza katundu musanatumize katundu. Topway imayika zinthu zake zonse zogwirira ntchito mu mgwirizano umenewo.
Zomwe Zikubwera: Kusintha kwa Malamulo a EU ndi Zotsatira Zake
Ogulitsa katundu ochokera ku France amachitanso zolakwa zomwezo mobwerezabwereza akamachotsa katundu ku China. Zolakwa izi zikuphatikizapo kusamvetsetsa momwe angawerengere misonkho kutengera CIF, kuchepetsa mtengo wa katundu pa ma invoice, kusalembetsa ku EORI mpaka nthawi itachedwa, kuona IOSS ngati chinthu chosankha, komanso kusatsatira kusintha kwa lamulo. Palibe njira yopewera kuchita zolakwika izi. Nthawi zambiri, zimachitika chifukwa anthu sanali okonzeka kapena sanalandire thandizo lokwanira la akatswiri.
Malamulo otumizira katundu kuchokera ku China kupita ku France masiku ano ndi ovuta kwambiri, okhwima kwambiri, komanso ofunikira kwambiri kuposa momwe analili m'zaka khumi zapitazi. TPC yomwe idayamba mu Marichi 2026, msonkho wa EU wonse womwe uyamba mu Julayi 2026, ndi kusintha kwa mgwirizano wa makasitomala komwe kukubwera zonse zikutanthauza kuti malonda odutsa malire pakati pa China ndi France adzagwira ntchito mosiyana. Ogulitsa kunja omwe amaona kuti kuchotsa katundu wa makasitomala ngati lingaliro lomaliza adzaona mtengo wa malingaliro amenewo ukukwera kwambiri. Anthu omwe amaika ndalama m'magulu oyenera, kuwunika moona mtima, kulembetsa moyenera, komanso bwenzi lothandizira anthu odziwa bwino ntchito adzapeza kuti njira yolowera ikadali yothandiza, ngakhale kuti siilekerera zolakwa monga kale.
Kutsiliza
Zolakwa zomwe otumiza katundu ku France amachita akamachotsa katundu kuchokera ku China si zachisawawa - zimasonkhana mozungulira mitu yomweyi: kusamvetsetsa kuwerengera msonkho kochokera ku CIF, kuchepetsa mtengo wa katundu pa ma invoice, kunyalanyaza kulembetsa kwa EORI mpaka nthawi itachedwa, kuona IOSS ngati chinthu chosankha, komanso kulephera kutsatira malamulo omwe akusintha mwachangu. Palibe cholakwika chilichonse chomwe chingapeweke. Zonsezi, pafupifupi popanda kusiyanitsa, ndi zotsatira za kukonzekera kosakwanira komanso chitsogozo chosakwanira cha akatswiri.
Malamulo okhudza kutumiza katundu kuchokera ku China kupita ku France tsopano ndi ovuta kwambiri, akutsatiridwa mwachangu, komanso ofunikira kwambiri kuposa nthawi ina iliyonse m'zaka khumi zapitazi. TPC yomwe idayambitsidwa mu Marichi 2026, msonkho wa EU wonse womwe ukubwera mu Julayi 2026, ndi kusintha kwa mgwirizano wa misonkho komwe kukubwera pamodzi zikuyimira kusintha kwa momwe malonda apakati pa China ndi France amagwirira ntchito. Ogulitsa kunja omwe amawona kuchotsera msonkho ngati lingaliro la kayendetsedwe ka boma adzapeza kuti mtengo wa malingaliro amenewo ukukwera kwambiri. Iwo omwe amaika ndalama m'magulu oyenera, kuwerengera mtengo kowona mtima, kulembetsa kolondola, komanso mgwirizano wodziwa bwino ntchito zoyendera adzapeza kuti njira yolowera ikadali yothandiza kwambiri - koma osakhululuka kwambiri za kusayenda bwino kuposa kale.
Ibibazo
Q: Kodi VAT yokhazikika pa katundu wochokera ku China kupita ku France ndi yotani?
A: Mtengo wa VAT wa ku France nthawi zonse ndi 20% ya mtengo wa CIF wa katunduyo kuphatikiza msonkho uliwonse wa msonkho womwe ungagwire ntchito. Mabizinesi omwe adalembetsedwa ngati EURL, SARL, kapena SAS amatha kugwiritsa ntchito akaunti yochedwetsedwa. Izi zikutanthauza kuti akhoza kupereka malipoti ndikulipira VAT mwezi uliwonse m'malo molipira pamalire. Amalonda odziyimira pawokha ayenera kulipira VAT yochokera kunja nthawi yomweyo ndipo sangathe kuibweza.
Q: Kodi Taxe petit colis (TPC) ndi chiyani ndipo kodi imakhudza katundu wanga wotumizidwa?
A: TPC ndi msonkho wosasintha wa €2 pa mutu uliwonse wa tariff wa manambala 4 womwe umagwira ntchito pa ma phukusi aliwonse amalonda ochepera €150 omwe amabwera ku France kuchokera kunja kwa EU. Izi ziyamba pa Marichi 1, 2026. Ngati phukusi lanu lili ndi zinthu zomwe zili m'magulu opitilira umodzi, mtengo wake umakwera pa gulu lililonse. Pa Julayi 1, 2026, padzakhala msonkho wa €3 pa chinthu chilichonse chogulitsidwa ku EU.
Q: Kodi ndikufunika nambala ya EORI kuti nditumize katundu kuchokera ku China kupita ku France?
A: Inde. Ku France, muyenera kulembetsa nambala ya EORI musanapereke chikalata chodziwitsa za kasitomu. Nambala ya EORI ya makampani aku France imapangidwa ndi zilembo FR ndi nambala ya SIRET. Iyenera kulembetsedwa kudzera muutumiki wa pa intaneti wa SOPRANO EORI. Popanda EORI yoyenera pa chikalatacho, katundu sangadutse kudzera mu kasitomu.
Q: Kodi kulembetsa kwa IOSS ndikofunikira pogulitsa katundu wochokera ku China kwa ogula aku France?
A: IOSS si lamulo, komabe ndikofunikira kwa ogulitsa ambiri a B2C omwe amatumiza ma phukusi ochepera €150. Ngati palibe IOSS, amalonda adzayenera kulipira VAT yochokera kunja ndi VAT yakunja motsatira lamulo la zachuma la France la 2024 pamene mtengo wa kasitomu ndi wosiyana ndi mtengo wogulitsa, zomwe nthawi zambiri zimakhala choncho. Udindo wonse nthawi zambiri umakhala wokwera kwambiri kuposa ndalama zotsatirira IOSS.
Q: Kodi ndingapewe bwanji kuti katundu wanga asasungidwe ku French customs?
A: Zifukwa zodziwika bwino za kasitomu ndi izi: mapepala osowa kapena olakwika (makamaka ma code a TARIC olakwika kapena ma invoice osakwanira amalonda), kusakhala ndi nambala ya EORI, kusakhala ndi chizindikiro cha ISPM 15 pa ma phukusi amatabwa, ndi zinthu zomwe sizikukwaniritsa miyezo ya EU ndipo zilibe chizindikiro cha CE kapena satifiketi yofanana ndi EU. Mavuto ambiriwa amatha kuthetsedwa zinthu zisanachoke ku China pochita kuwunika kotsatira malamulo a kutumiza katundu ndi katswiri wodziwa bwino ntchito yotumiza katundu.
