Ukuthunyelwa kwempahla ukusuka eTshayina ukuya eJamani: Uhlahlo-lwabiwo mali lwe-MPF, i-HMF kunye neentlawulo zeBroker
Ukuba ukhe wafumana iikowuteshini zempahla evela eTshayina ukuya e-US, ngoko ukhe wazibona izifinyezo ze-MPF kunye ne-HMF. Zivela kwiibhili zerhafu, zipakishwe kwiindlela zokubala iindleko zomhlaba kwaye abathumeli bempahla bahlala bezikhankanya xa becaphula iindlela zasePacific. Ngoko ke yingxaki efanelekileyo kumthumeli ngoku othumela impahla eJamani endaweni yoko: Ngaba kukho iintlawulo ezifanayo ezifunekayo, kwaye ukuba akunjalo, zithathelwa yiphi indawo kwi-invoyisi? Esi sikhokelo sijongana nalo mbuzo ngqo, sichaza ixabiso lokwenyani lokuthunyelwa kwempahla ukusuka eTshayina ukuya eJamani xa sele igqityiwe irhafu eHamburg, eBremerhaven okanye eRotterdam-idluliselwe kumthumeli waseJamani, kwaye sikubonisa indlela yokwakha uhlahlo-lwabiwo mali lweendleko zomhlaba olungayi kuqhekeka yinto engalindelekanga emva kweeveki ezintathu kuthutho.
Isishwankathelo (esiza kusichaza ngezantsi ngokubanzi) kukuba i-MPF (iMrhumo yokuLungiswa kweeMpahla) kunye ne-HMF (iMrhumo yoLondolozo lweeHarbour) ziimali eziqokelelwa kuphela yi-US Customs and Border Protection yempahla engena kwizibuko zase-US. Njengenxalenye yomanyano lwamasiko e-European Union, iJamani ayihlawulisi rhafu okanye i-VAT. Endaweni yoko, impahla eya eJamani ichaphazeleka yirhafu yerhafu ye-EU, i-VAT yokungenisa yaseJamani (i-Einfuhrumsatzsteuer) kunye nayo nayiphi na imvume kunye ne-arhente ebiza iindleko zomthengisi ukuze ifake isibhengezo. Kwinkampani yorhwebo ethumela kwamanye amazwe e-US nakwi-EU, kukwazi apho iinkqubo ezimbini zerhafu zahlukana khona - kunye nalapho ingqiqo esisiseko yohlahlo-lwabiwo mali ifana khona - okugcina ispredishithi yeendleko ezifikelelweyo ichanekile kumacala omabini e-Atlantic.
Kutheni i-MPF kunye ne-HMF Zingafaki Isicelo kwi-Import yaseJamani
I-MPF yintlawulo yabasebenzisi baseburhulumenteni base-US ehlawuliswa phantse kuyo yonke ingeniso esemthethweni yezerhafu eMelika nokuba yeyiphi na indlela yokuhamba. Kunyaka-mali ka-2026, irhafu ihlawuliswa kwi-0.3464 yepesenti yexabiso elingenisiweyo lezinto, ngaphandle kwempahla kunye ne-inshurensi, kunye nomgangatho kunye nesilingi ezilungiswa yi-CBP minyaka le. I-HMF incinci ngakumbi, isebenza kuphela kwiimpahla ezifika ngenqanawa yolwandle kwizibuko lase-US, kwaye ihlawuliswa ngexabiso elithe tyaba le-0.125 yepesenti yexabiso lempahla ngaphandle kobuncinci okanye ubuninzi. Zombini ezi ntlawulo bezikho kuba zikwimithetho yase-US: UMthetho woXolelwaniso lweBhajethi ye-Omnibus eHlanganisiweyo ye-MPF; kunye noMthetho woPhuhliso lweMithombo yamanzi ka-1986 we-HMF. I-EU inenkqubo yezomthetho neyerhafu eyahlukileyo ngokupheleleyo, ebizwa ngokuba yi-Union Customs Code. IJamani ayinanto ifanayo.
Loo mahluko wenza umahluko kwindlela yokusebenza, ukuba akunjalo ngokwemigaqo. Umthumeli okopisha itemplate yexabiso lomhlaba wase-US aze atshintshe nje intsimi yendawo eya kuyo aye kwizibuko laseJamani unokugqibela enohlahlo-lwabiwo mali olunyuswe kakhulu okanye, ngokuyingozi ngakumbi, alubandakanyi iindleko ze-EU kwaphela. Iindidi zentlawulo zahlukile kakhulu kwenye kwenye. Udidi ngalunye lunexabiso lalo, ixabiso lalo kunye nendlela yalo yokuhlawula ngokusebenzisa ulawulo lweZoll (customs) kunye nenkqubo ye-ATLAS ye-elektroniki yaseJamani.
Oko Kubonakalayo Kumthetho Weerhafu Phakathi KweTshayina NeJamani
Ngokubanzi, xa uhambisa impahla ngerhafu yaseJamani, kukho iindleko ezintathu oza kuhlawulwa kuzo: umrhumo werhafu, i-VAT yokungenisa impahla, kunye nomrhumo wemvume okanye wearhente ohlawuliswa ngumntu ofaka isibhengezo sakho. Kunokubakho nezinye iindleko ezimbalwa zemeko, kuxhomekeke kwimpahla kunye nezibuko, ezifana neentlawulo zokuhlola, okanye ukususwa kweekhonteyina ukuba impahla ihlala ixesha elide. Le theyibhile ilandelayo ishwankathela izinto eziphambili umthumeli afanele azicwangcisele.
| ixabiso Component | Ngubani Oyibizayo | Isiseko / Ireyithi eqhelekileyo |
| Umrhumo werhafu | Amasiko e-EU / aseJamani (iZoll) | 0% ukuya kuthi ga kwi-12% yexabiso le-CIF, kuxhomekeke kwikhowudi ye-HS kunye nemvelaphi |
| I-VAT evela ngaphandle (Einfuhrumsatzsteuer) | Igunya lerhafu laseJamani ngeZoll | Izinga eliqhelekileyo le-19%; Izinga elincitshisiweyo le-7% kwiindidi ezithile |
| Umrhumo wokuvunyelwa kwerhafu/umrhumo womthengisi | Umthumeli wempahla okanye umthengisi onelayisenisi | Intlawulo ethe tyaba ngokungena ngakunye, idla ngokuba yi-EUR 40 ukuya kwi-EUR 150 |
| Ukuphathwa kwendawo yokufikela | Isiphelo sezibuko / umthwali | Imali ehlawulwa ngokuthe tye kwisikhongozeli ngasinye, iyahluka ngokwezibuko |
| Umrhumo wovavanyo okanye wovavanyo onganyanzelekanga | Zoll, ukuba umthwalo ukhethiwe ukuze uhlolwe | Ihlawuliswa kuphela xa uvavanyo lomzimba luqalisiwe |
Irhafu kunye ne-VAT zibalwa enye emva kwenye kwaye azibalwa ecaleni kwenye. Amasiko aseJamani aqala ahlole ukuthunyelwa ngesiseko se-CIF - iindleko, i-inshurensi kunye nomthwalo - kwaye abeke izinga lerhafu eliqhotyoshelwe kwikhowudi ye-HS yemveliso. Emva koko loo mali yongezwa kunye kwaye i-VAT ibekwa phezulu, ngoko ke umthumeli uhlawuliswa irhafu kwirhafu kunye neemveliso. Ngoko ke, umthwalo we-EUR 10,000 onezinga lerhafu ye-12% uya kuvelisa i-EUR 1,200 kwirhafu, kwaye emva koko i-VAT ye-19% iya kusetyenziswa kwi-EUR 11,200, eya kuvelisa i-EUR 2,128 kwi-VAT. Iindleko zokungenisa zizonke kuloo mthwalo mnye zifikelela kwi-EUR 3,328 ngaphambi kokuba kufakwe nayiphi na imali yomthengisi okanye yokuphatha.
I-VAT yokungenisa impahla yaseJamani ngokweMigqaliselo ecacileyo
Kwabaninzi abangenisa impahla kwamanye amazwe, elona xabiso likhulu eliphoswayo xa beqala ukuthumela eJamani yi-Einfuhrumsatzsteuer, okanye i-VAT yokungenisa impahla. Ingaphezulu kakhulu kunerhafu ngokwayo kwizinto ezininzi zabathengi, amaxabiso erhafu ahlala ekwinani eliphantsi, kwi-19 yepesenti yexabiso lerhafu elibandakanya irhafu. Uluhlu oluncinci lwezinto eziquka iincwadi, ezinye izinto zokutya kunye nezinye izinto ezimbalwa ezixolelweyo zihlawuliswa irhafu ngexabiso eliphantsi le-7 yepesenti. Uninzi lweempahla eziqhelekileyo, izixhobo ze-elektroniki, iimpahla kunye nezinto zoshishino zihlawuliswa irhafu ngexabiso eliqhelekileyo.
Kumashishini abhalisiweyo e-VAT asekwe kwi-EU okanye kwi-arhente yezemali yaseJamani kukho umngcipheko: i-VAT yokungenisa ehlawulwa kumda ngokubanzi inokubuyiselwa njengerhafu yokufaka kwimbuyekezo ye-VAT elandelayo, ngoko ke isebenza njengendleko yexesha lokuhamba kwemali kuneendleko zokwenyani. Nangona kunjalo, i-VAT kufuneka ihlawulwe ngokupheleleyo kwinqanaba lokuvunyelwa, oko kuthetha ukuba kufuneka icwangciswe njengenkcitho yokwenene, ekhawulezileyo yemali nokuba ibuyiselwe kamva.
Iintlawulo zoMthengisi kunye nokuSusa iRhafu yeRhafu
Ngalo lonke ixesha iimpahla zingeniswa ngokusesikweni kummandla werhafu ye-EU, kufuneka kungeniswe isibhengezo serhafu ngenkqubo ye-ATLAS kwaye umntu kufuneka asifake - nokuba ngumngenisi ngokwakhe ukuba unolwazi olufunekayo lokubhalisa i-EORI kunye nolwazi lwangaphakathi okanye umthengisi werhafu werhafu onelayisenisi okanye umthengisi wempahla omele yena. Iintlawulo zomthengisi zokungena okusisiseko kwezorhwebo eJamani zihlala ziphakathi kwe-EUR 40 ukuya kwi-EUR 150 ngokungeniswa ngakunye, kodwa umrhumo unokunyuka kwiimpahla ezithunyelwayo ezifuna iimvume ezikhethekileyo, ukuphathwa kwempahla ethintelweyo okanye ukuhlolwa kwamaxwebhu ngesandla.
Kwabathumeli abanomthamo owahlulwe ngeendlela ezimbini kwishishini, kuyathakazelisa ukuthelekisa oku necala lase-US. I-MPF yodwa kwingeniso yase-US inokuqala kwi-USD engama-33 ukuya kwi-USD 651 kwiingeniso ezisesikweni ze-FY2026. I-HMF yongeza enye i-0.125 yepesenti ngaphandle komda. Ukuthunyelwa elwandle okunexabiso eliphezulu kunokuba neendleko zikarhulumente wase-US ezingaphezulu kakhulu kunezo zihlawuliswa ngumthengisi waseJamani ngokufaka eyedwa. Ke ngoko, ulwakhiwo lweendleko zaseJamani lususa ubunzima kwiintlawulo zikarhulumente ezisemthethweni kwaye luye kwindibaniselwano yerhafu kunye ne-VAT. Ilungiselelo lase-US libeka iifizi zomsebenzisi ze-CBP ngaphezulu kwerhafu. Akukho nanye kwimarike engabizi kakhulu ukuyihlawula, imali iphelela kwiibhakethi ezahlukeneyo kwi-invoyisi.
Abathumeli bempahla ababhida kwiindlela eziphakathi kweTshayina neJamani bahlala bebopha umrhumo womthengisi kumgca weentlawulo zendawo oya kuyo okanye kumgca werhafu eyahlukileyo, ngoko ke kufanelekile ukubuza ngokuchanekileyo ukuba irhafu kunye ne-VAT zilindeleke ngokwahlukileyo kwixabiso lokucoca impahla. Iingcaphuno ezihlanganisiweyo nezibonelela ngenani elinye leentlawulo zendawo oya kuyo zidla ngokugquma ukuvezwa kwe-VAT, nto leyo enokubangela ukuba uhlahlo lwabiwo-mali lube nzima.
I-FCL, i-LCL, kunye nendlela Ukukhetha Indlela Echaphazela Ngayo I-Total Bill
Uthutho lwaselwandle oluvela eTshayina ukuya eJamani nge-transshipment hub (eRotterdam, eAntwerp, eHamburg, okanye eBremerhaven) lufumaneka kwinkonzo ye-full-container-load (FCL) kwiivolumu ezinkulu kunye nenkonzo ye-less-than-container-load (LCL) kwiimpahla ezincinci ezidityanisiweyo. Umrhumo werhafu yaseJamani kunye ne-VAT zimiselwa kwixabiso le-CIF, eliquka ixabiso lothutho ngokwalo. Ngoko ke izinga lothutho lwaselwandle umthumeli alifakayo lichaphazela ngokuthe ngqo ityala lerhafu, kungekuphela nje i-invoyisi yokuthumela, kwaye isiphumo siyanda.
Le yinto umthumeli ekufuneka ayicinge ukongeza kwizinto ezicacileyo zexesha lokuhamba kunye neendleko zokuthutha ngeyunithi nganye xa egqiba phakathi kweFCL kunye ne-LCL. Ukuhlanganiswa kwe-LCL kunokunciphisa isici sokuthutha sexabiso le-CIF kwimpahla encinci, nto leyo enciphisa kancinci irhafu kunye nesiseko se-VAT, nangona i-FCL idla ngokubonelela ngexabiso eliphantsi lokuthutha ngeyunithi nganye kwivolumu kunye nokuphathwa okulula kwindawo oya kuyo. Umthwalo kaloliwe ngokusebenzisa i-corridor yaseTshayina neYurophu kunye neendawo zayo zangaphakathi ezifana neDuisburg ngoku lukhetho oluphakathi oluthembekileyo lwabathuthi abafuna ukuthutha ngokukhawuleza kunolwandle kodwa ngaphandle kwexabiso eliphezulu lomoya, kwaye lusetyenziswa ngakumbi ziinkampani ezizama ukugcina amanqanaba empahla engenamsebenzi ngaphandle kokuhlawula amaxabiso okuthutha umoya.
Umzekelo woHlahlo-lwabiwo mali oluQhelekileyo
Nantsi indlela elula yokuchonga ixabiso lomhlaba kwisikhongozeli esingangeenyawo ezingama-40 seemveliso eziqhelekileyo ezithunyelwa yi-FCL ukusuka kwizibuko laseMzantsi China ukuya eHamburg, esinexabiso leempahla ezibhengeziweyo ze-EUR 40,000 kunye nereyithi yomrhumo we-6% eqikelelwayo, ukunika umbono weendawo ezihambayo:
| Inqaku lomgca | Imali (EUR) | amaNqaku |
| Ixabiso leempahla (i-FOB) | 40,000 | Ixabiso le-invoyisi yorhwebo |
| Impahla yolwandle + i-inshurensi | 3,200 | Yongeza kwixabiso le-CIF ngeenjongo zerhafu |
| Ixabiso le-CIF | 43,200 | Isiseko sokubalwa komsebenzi |
| Umrhumo wezinto ezingenazinto zonke (6%) | 2,592 | Izinga elixhomekeke kwikhowudi ye-HS |
| I-VAT yokungenisa impahla (19% ye-CIF + irhafu) | 8,690 | Ingafunyanwa ngabangenisi ababhalisele i-VAT |
| Umrhumo womthengisi/wokuvunyelwa | 120 | Intlawulo ethe tyaba, iyahluka ngokwendlela yokudlulisela |
| Ixabiso lilonke eliqikelelweyo lokufika | 54,602 | Akubandakanyi ukuthuthwa ngeelori ngaphakathi elizweni ukuya kwindawo yokugqibela |
Izibalo ezingasentla zingumzekelo, azikho isicatshulwa sayo nayiphi na into ethunyelwayo. Amaxabiso erhafu ayahluka ngokwekhowudi ye-HS kwaye amaxabiso emithwalo axhomekeke ekutshintsheni kwemarike. Kodwa umlinganiselo ufanelekile. I-VAT idla ngokuyinciphisa irhafu kunye nentlawulo yomthengisi xa idibene. Nawuphi na umzamo wokucwangcisa ojonga i-VAT njengempazamo yokujikelezisa impahla uza kuphulukana nesizathu esibalulekileyo.
Amanyathelo Asebenzayo Okufumana Uhlahlo-lwabiwo-mali Oluchanekileyo
Into enye onokuyenza ngcono ngeli xesha lonke le nkqubo kukuqinisekisa ikhowudi ye-HS echanekileyo ngaphambi kokuba iimpahla ziphume kumvelisi, kuba oku kumisela izinga lerhafu kunye nesiseko se-VAT ngokungangqalanga. Ukuhlela kakubi impahla kunokukhokelela kwizohlwayo zokuhlawula ngaphantsi kwentlawulo, ukulibaziseka ekukhululweni, okanye ukulungiswa okungathandekiyo kwiinyanga emva kokuba iimveliso sele zithengisiwe. Kubalulekile nokuqinisekisa ukuba isityalo esithumela kwamanye amazwe eTshayina sinelungelo lokufumana naluphi na unyango olukhethekileyo okanye amaxwebhu anokuchaphazela imvelaphi kunye noxabiso oluchaziweyo, njengoko indawo evela kuyo ebangwe gwenxa yenye yezona zinto zixhaphakileyo zokuhlolwa kwerhafu.
Kodwa njengento esebenzayo into ekufuneka yenziwe kukucela i-travel forwarder ukuba ikunike ikowuteshini eneenkcukacha, endaweni yenani elinye elihlanganisiweyo leendleko zokuya apho uya khona. Ukuba i-transferr ifumana i-ocean shipment, i-terminal handling, i-customs clearance kwaye ikunika uluhlu oluqikelelweyo lwerhafu kunye ne-VAT, kwenza kube lula ukubona i-transferr ecaphula inombolo yesihloko esiphantsi kakhulu aze agcwalise ikowuteshini ngezimanga zokuya apho uya khona. Oku kuthembekile kakhulu kucwangciso lwezemali kunenani le-sam.
Ukuba ishishini lakho liceba ukungenisa eJamani rhoqo, ungenza kube lula ukuhamba kwemali ngokufaka isicelo sesimo se-Authorised Economic Operator (AEO) okanye i-akhawunti yokurhoxiswa kwerhafu, ekuvumela ukuba ulibazise ukuhlawula i-VAT yokungenisa kude kube ngumhla wama-26 kwinyanga elandelayo, endaweni yokuyihlawula kwangoko kumda. Lo ngumahluko omkhulu kumashishini athumela iikhonteyina ezininzi ngenyanga, kuba i-VAT float yodwa inokudala utshintsho olukhulu lwemali yokusebenza.
Amaxwebhu Agcina Ixesha Lokucacisa Iindleko Lisemgceni
Isiqingatha senkqubo kukucwangcisa imali ngokufanelekileyo. Esinye isiqingatha siqinisekisa ukuba amaxwebhu awongezi iintsuku ezicwangcisiweyo (kwaye, ke ngoko, iindleko zokugcina okanye zokunciphisa iindleko) kwixesha elibekiweyo. Ukuze ungene rhoqo eJamani ngezorhwebo, i-invoyisi yorhwebo, ekufuneka ivumelane ngqo nexabiso eliboniswe kwisibhengezo seerhafu, uluhlu lokupakisha, i-invoyisi yomthwalo, kwaye xa kufakwa ibango lentlawulo ekhethekileyo, kufuneka isatifikethi semvelaphi okanye isibhengezo somthengisi. Amasiko aseJamani abhekisa kula maphepha ngocoselelo olukhulu, kwaye nokuba kukho umahluko omncinci njengobunzima kuluhlu lokupakisha olungahambelaniyo ne-invoyisi yomthwalo kwanele ukubangela uphononongo lomntu.
Amashishini angaphandle kwe-EU nawo kufuneka ajonge ukuba ngaba kufuneka aqeshe ummeli wezemali ukuze ajongane nemisebenzi ye-VAT, njengoko umngenisi werekhodi ongengowe-EU akanakusoloko efumana i-VAT yokungenisa ngendlela efanayo neshishini elibhalisiweyo kwi-EU. Le yinkcukacha edla ngokungananzwa ngabathumeli bamanye amazwe abaqhelene nomngenisi wemithetho yerekhodi esisiseko kwicala lase-US apho ingcamango yommeli wezemali ingekho ngendlela efanayo.
Iimpazamo eziqhelekileyo zohlahlo-lwabiwo mali kule ndlela
Eyona mpazamo inkulu kukucinga ukuba ixabiso lempahla yindleko iyonke yokuzisa iimveliso emnyango womthengi waseJamani. Ukuphathwa kwempahla elwandle kunye neendawo ekuyiwa kuzo kucacile kwaye kulula ukuthelekisa kuzo zonke izithuthi ezithunyelwayo, kwaye yiyo loo nto zitsala ingqalelo enkulu, ngelixa irhafu kunye ne-VAT zibalwa kamva kwaye zihlala zibonakala njengoqikelelo de kube ukuthunyelwa kuphelile. Enye impazamo eqhelekileyo kukuthatha ukuba irhafu yempahla emiselwe kwimveliso enye iya kusebenza kwinto ebonakala ngathi iyafana; umahluko omncinci kwisakhiwo sezinto okanye ukusetyenziswa okucwangcisiweyo unokutshintsha ikhowudi ye-HS, kwaye ke ngoko irhafu yempahla, yanele ukutshintsha isimbuku ngamakhulu ee-euro kwisikhongozeli esinye.
Enye impazamo ekufuneka iphawulwe kukungawunanzi ukubaluleka kwendlela yokuvavanya ixabiso le-CIF. Ngenxa yokuba ixabiso lerhafu liquka imithwalo kunye ne-inshurensi ngaphambi komrhumo kunye ne-VAT zichongiwe, umthumeli othetha ngexabiso eliphantsi lomthwalo akagcini nje ngokugcina imali kumgca wokuthutha - ukwanciphisa irhafu yerhafu yokuthunyelwa konke. Okwangoku, ezinye iindlela zokuthutha ezikhawulezayo okanye ezikhawulezayo ezinomtsalane kuba zikhawuleza zinokunyusa irhafu kunye ne-VAT ehlawulwayo buthule.
Kwakhona kunceda ukucwangcisa i-euro ngqo, kunye nokwakha umgca we-contingency. Amaxabiso empahla kwindlela yaseTshayina-Yurophu ahamba ngeentlawulo zepetroli ezongezelelweyo kunye nomthamo wexesha elithile, utoliko lwe-HS-code lunokutshintshwa kwaye intshukumo yezinga lokutshintshiselana phakathi kwe-yuan, iingcaphuno zedola ezisetyenziswa ngababoneleli abaninzi, kunye ne-euro ehlolwa ngokwesiko inokuchaphazela nganye nganye isixa sokugqibela. Kwinani elikhulu leempahla ezithunyelwa okokuqala kule ndlela, umqamelo we-5 ukuya kwi-10 ekhulwini ngaphezulu kwesixa serhafu esilindelekileyo kunye ne-VAT yinto enokwenzeka ngokwenene, kwaye inokuqiniswa emva kokuba inkampani ineengeniso ezimbalwa ezigqityiweyo zokulinganisa.
Apho iqabane leempahla lifumana intlawulo yalo
I-Topway Shipping ngumboneleli weenkonzo zothutho lwe-e-commerce olusekelwe eShenzhen, owasekwa ngo-2010. Iqela labasunguli linamava angaphezu kweminyaka elishumi elinesihlanu okuthutha impahla kumazwe ngamazwe kunye nokucoca imithwalo. Nangona iqela ligxile kakhulu eTshayina-e-US Ngokuphathelele ezothutho, iinkonzo zenkampani zigubungela lonke uthotho lwezothutho kuquka nezothutho lokuqala, phesheya kwezilwandle. ukugcina, ukususwa kweempahla ezithunyelwa kwamanye amazwe kunye nokuhanjiswa kwempahla ngokukhawuleza, kunye neenkonzo zokuthutha ulwandle eziguquguqukayo ezithwala imithwalo epheleleyo kunye nemithwalo engaphantsi kwemithwalo ukusuka eTshayina ukuya kuzo zonke iizibuko ezinkulu kwihlabathi liphela, kuquka neJamani.
Kumthumeli ozama ukuvumelanisa imikhwa yohlahlo-lwabiwo mali yendlela yaseMelika kunye nenyaniso yokungenisa impahla evela kwi-EU, ukusebenza nomntu othumela impahla osebenza kuzo zombini iindlela zorhwebo kuluncedo ngokwenene: kuthetha ukuba isicatshulwa osifumanayo sakhiwe liqela eliqondayo ukuba kutheni i-MPF kunye ne-HMF zingadluliselwa kwindawo yokungena eHamburg, kwaye endaweni yoko zinokukubonisa indlela yokuhlawula kunye nolwakhiwo lwe-VAT olusebenzayo, umgca ngomgca, ngaphambi kokuba isikhongozeli siphume echwebeni. Olu hlobo lokucaca kwinqanaba lokucaphula ludla ngokwahlula uhlahlo-lwabiwo mali oluhlala luhleli kolunye olutshintsha kabini emva kokuba umthwalo uhambile.
isiphelo
I-MPF kunye ne-HMF ziintlawulo zokungenisa impahla e-US, ixesha elide, kwaye azibonakali kwibhili yerhafu yempahla ethunyelwa eJamani. Leyo ibonisa - irhafu yerhafu, i-VAT yokungenisa yaseJamani kwi-19 ekhulwini (okanye i-7 ekhulwini kuluhlu lwezinto ezincinci), kunye nomrhumo womthengisi okanye wokucoca ukuze kugcwaliswe ingxelo - inengqiqo yayo, apho i-VAT ihlala iyeyona nto inkulu kwaye ithathwa lula kakhulu. Izinto ezingaqhelekanga kule ndlela zinokuphetshwa ngabathumeli abasekela uhlahlo lwabiwo-mali lwabo kwikhowudi ye-HS efanelekileyo, bacele iikowuteshini ezineenkcukacha endaweni yamaxabiso endawo ahlanganisiweyo kwaye baqonde indlela irhafu kunye ne-VAT ezidibanisa ngayo amaxabiso e-CIF. Nokuba umthwalo uhamba nge-FCL okanye i-LCL, ngolwandle okanye ngololiwe, besebenza nomntu othumela impahla onamava okwenyani - okwaziyo ukuchaza zombini ulwakhiwo lwentlawulo yase-US abathumeli abasenokuba sele belwazi kunye nolwakhiwo lwe-EU olulawula ukungena kwaseJamani - ludla ngokwenza umahluko phakathi kohlahlo lwabiwo-mali oluhlala lukhona. zoqhagamshelwano ngamasiko kunye nenye engenzi njalo.
FAQs
Q: Ngaba i-MPF kunye ne-HMF ziyasebenza kwiimpahla ezingena eJamani?
A: Hayi, akunjalo konke konke. Zombini ezi ntlawulo zihlawuliswa kuphela yi-US Customs kunye nokukhuselwa kwemida kwimithwalo engenayo eya e-United States. I-Germany ihlawulisa kuphela irhafu yerhafu ye-EU kunye ne-VAT yokungenisa yaseJamani, kunye neendleko ezongezelelweyo zomthengisi okanye zokucoca.
Q: Ingakanani imali yaseJamani elingana nentlawulo yokucubungula iimpahla yaseMelika?
A: Hayi. Umzekeliso osondeleyo yintlawulo yerhafu okanye intlawulo yearhente ehlawuliswa ngumthengisi ukuze afake isibhengezo, ngesiqhelo ixabiso elilinganayo kwaye kungekhona inxalenye yexabiso lokuthunyelwa.
Q: Ibalwa njani i-VAT yokungenisa impahla yaseJamani?
A: Ibalwa kwi-19 ekhulwini (okanye i-7 ekhulwini kwizinto ezithile) yexabiso le-CIF yerhafu kunye nayo nayiphi na irhafu yerhafu ehlawulwayo. Ke ngoko, i-VAT ihlawuliswa kwisixa serhafu, kunye nakwimpahla kunye nemithwalo.
Q: Ngaba i-VAT engeniswayo ehlawulwe eJamani ingafunyanwa?
A: Amashishini abhaliswe kwi-VAT asekwe kwi-EU, okanye angenisa ngommeli wezemali anokuhlala ebuyisela i-VAT yokungenisa njengerhafu yokufaka kwimbuyekezo ye-VAT elandelayo, kodwa kusafuneka ihlawulwe yonke ngexesha lokuhlawula.
Q: Ingaba i-FCL okanye i-LCL ibiza kancinci kwiimpahla ezithunyelwa eTshayina ukuya eJamani?
A: Kuxhomekeke kumthamo. Ngokubanzi, i-FCL inexabiso eliphantsi lokuthutha impahla kwiivolumu ezinkulu, ngelixa i-LCL ifanelekile kwiimpahla ezincinci ezidityanisiweyo. Ekubeni iindleko zokuthutha impahla ziyinto ebalulekileyo ekumiseleni ixabiso le-CIF lerhafu kunye neenjongo ze-VAT, ukhetho lwendlela lukwachaphazela kancinci isiseko serhafu.
Q: Ngaba ndifuna umthengisi werhafu ukuze ndingenise eJamani, okanye ndingafaka isibhengezo ngokwam?
A: Ukuba unenombolo ye-EORI kunye nolwazi olusebenzayo ngaphakathi kwinkqubo yokubhengeza i-ATLAS, ungathumela ngokuthe ngqo, kodwa uninzi lwabangenisi, ingakumbi abo baqalayo ukuhamba emzileni, baqesha umntu othumela impahla okanye umthengisi obhalisiweyo ukuba enze amaphepha kwaye anciphise amathuba eempazamo ezibizayo zokuhlela.
