I-VAT kunye neRhafu yokungenisa impahla e-UAE kwiimpahla zaseTshayina ngo-2026: Oko umthengisi wakho we-EXW angakuxeleli kona
intshayelelo
Unyaka ngamnye, amawaka abantu abathenga kwiifektri zaseTshayina banikwa uluhlu lwamaxabiso e-EXW olukhazimlayo kwaye baqinisekiswa ukuba sisivumelwano esihle kakhulu. Kwaye kudla ngokuba njalo, de impahla ifike eDubai kwaye ii-invoyisi zokwenyani ziqale ukungena. uthutho oluvela kwimveliso yaseShenzhen ukuya kwizibuko elingaphakathi. Iindleko zokuphatha i-terminal xa zivela. Ukuthunyelwa elwandle. I-inshurensi yaselwandle; Umrhumo werhafu e-UAE. I-VAT. Ukuphathwa kwezibuko elisecaleni lase-UAE. Ixabiso lomthengisi werhafu. Ngequbuliso ixabiso le-EXW elikhuphisanayo linyuke ngama-20 ukuya kuma-30 ekhulwini, amaxesha amaninzi nangaphezulu, kwaye umda wakho uphelile ngaphambi kokuba uthengise iyunithi enye.
Esi sikhokelo sinqumla ingxolo. Eli nqaku libonelela ngomfanekiso opheleleyo wexabiso lokungenisa iimpahla zaseTshayina e-UAE, isizathu sokuba iikowuteshini ze-EXW zihlala zingabonisi ixabiso lakho lomhlaba, kunye nento onokuyenza ngayo, ngemithetho yamva nje yerhafu ye-UAE ka-2026, kuquka nohlengahlengiso olukhulu lwe-VAT olwaziswa phantsi koMthetho weSigqibo se-Federal No. 16 ka-2025, kunye nedatha yokwenyani yempahla kwi-trade corridor ye-China-UAE.
Nokuba ungumrhwebi oqalayo ukungenisa impahla, ungumrhwebi onamava ofuna ukukhulisa ishishini lakho liye kwimarike ye-UAE okanye ungumqhubi we-e-commerce ojonga iindawo zokuzalisekisa izinto ezifana neJebel Ali Free Zone, idatha kunye nezikhokelo apha ziya kukunceda wenze iimodeli zeendleko zokufika ezichanekileyo ngaphambi kokuba uzibophelele kuyo nayiphi na iodolo yokuthenga.
Isakhelo seeRhafu ze-UAE ngo-2026: Amaxabiso azinzileyo, ukunyanzeliswa okungqongqo
I-UAE inenye yezona ndlela zilula zokulawula amasiko emhlabeni. Le nkqubo ilawulwa kwinqanaba likarhulumente nge-UAE Customs kwaye ilawulwa yi-GCC Unified Customs Law, eqinisekisa ukuba ukuphathwa kwerhafu kunye ne-VAT kuyafana, nokuba iimpahla zimi eJebel Ali eDubai, eKhalifa Port e-Abu Dhabi okanye nakweyiphi na enye indawo yokungena e-UAE.
Ixabiso eliphambili lilula: intlawulo yerhafu ye-5% kwixabiso le-CIF (Iindleko, i-Inshurensi, iFreight) yeempahla ezingeniswayo. Uninzi lweempahla zaseTshayina ziwela kolu didi. Oku kuquka izixhobo ze-elektroniki, amalaphu, ifenitshala, oomatshini, iiplastiki, iimpahla zabathengi, njl. Ngaphezu koko, i-5% ye-VAT ihlawuliswa kuyo yonke i-CIF kunye nerhafu yerhafu ehlawulwayo. Ngoko ke umthwalo werhafu osebenzayo kwimpahla ethunyelwa rhoqo umalunga ne-10.25% yexabiso le-CIF, inani elimangalisa abathumeli abatsha abaninzi abalindele ukuba udumo lwe-UAE oluhambelana nerhafu luguqulela kwiindleko zokungenisa eziphantse zibe zeze.
Okwatshintsha ngo-2026 yayingekuko izinga ngokwalo, kodwa yindlela yokuyinyanzelisa. Umthetho we-Federal Decree-Law No. 16 ka-2025 (uMthetho we-VAT ka-2025) waqala ukusebenza ngoJanuwari 1, 2026 kwaye wenza izilungiso ezibalulekileyo kuMthetho we-VAT we-UAE ukusukela ekuqalisweni kwawo kokuqala. Ukongeza, iSigqibo seKhabhinethi No. 129 ka-2025 savumelana neskimu sesohlwayo solawulo kuzo zonke iirhafu, ukususela nge-14 ka-Epreli, 2026, ukuphucula ukuqikelelwa kweentlawulo kunye nokufana kwesicelo. Abangenisi ababethembele kwiingxaki zenkqubo ngoku bazifumana bekwimeko yokuthobela imithetho enzima ngakumbi.
Kukho umahluko ongezelelweyo kwimveliso ethile kwisikhokelo se-5% ekufuneka wonke umntu othenga neTshayina azi. Utywala buhlawuliswa irhafu ngesantya se-50%. Irhafu kwiimpahla zecuba ibekwe kwi-100% kwaye loo mali iza kuphinda-phindwe kabini ukuya kwi-200% kwikota yesi-4 yowama-2026 phantsi kwesivumelwano serhafu esikhethiweyo se-GCC. Iziselo ezinekhabhoni kunye neziselo zamandla nazo ziwela phantsi kolu hlobo lunye. Okwangoku, i-UAE ibeke izinga lerhafu ye-10% endaweni ye-5% kwi-rebar yentsimbi yokwakha kunye ne-wire rod ukususela ekuqaleni kowama-2026, njengesicwangciso sokukhusela icandelo lesinyithi elikhulayo lelizwe. Ngelixa, iimveliso ezingeniswa kwiindawo ezikhululekileyo kuquka imveliso entsha, iinkozo, amayeza, amaphephandaba kunye nezinye iimpahla, zihlawuliswa irhafu ye-0%.
Itheyibhile 1: Irhafu yokungenisa impahla kunye namaxabiso e-UAE ngokweDidi leMveliso (2026)
| Udidi lweMveliso | Imizekelo yeZinto zaseTshayina eziqhelekileyo | Ixabiso loMsebenzi | Irhafu/Amanqaku |
| Impahla Jikelele | Ifenitshala, izixhobo zekhompyutha, iplastiki, izixhobo | 5% | Isiseko esiqhelekileyo seCIF |
| Electronics & Izixhobo | Izixhobo ze-elektroniki zabathengi, iintambo, izibane ze-LED | 5% | Isiseko esiqhelekileyo seCIF |
| Umqhaphu & Isinxibo | Izambatho, amalaphu, izihlangu | 5% | Isiseko esiqhelekileyo seCIF |
| I-Rebar kunye neNtonga yoMcingo | Intsimbi yokwakha | 10% | Inyuswe ukusuka kwi-5%, ngoJanuwari 2026 |
| Utywala | Naziphi na iziselo ezinxilisayo | 50% | I-CIF; ilayisenisi iyafuneka |
| Iimveliso zecuba | Iicuba, i-shisha, ii-vapes | 100% → 200% | Ukonyuka kwerhafu okukhethiweyo, kwikota yesi-4 ka-2026 |
| Iziselo eziCarbonated | Iziselo zamandla, iisoda | 50% → 100% | Ukonyuka kwerhafu okukhethiweyo, kwikota yesi-4 ka-2026 |
| Imveliso entsha / Iinkozo | Ukutya okusisiseko, ezolimo ezingavuthwanga | 0% | Ukukhutshwa |
| Amayeza / Izixhobo zonyango | Amayeza, izixhobo zonyango | 0% | Ukukhutshwa |
| Amaphephandaba kunye neencwadi | Shicilela imithombo yeendaba | 0% | Ukukhutshwa |
Ngaphambi kokuba ufake iodolo yokuthenga, umsebenzi wokuqala womthumeli-mpahla kukugqiba ukuba yeyiphi irhafu esebenzayo kwikhowudi yakho ye-HS. Ukwahlulwahlulwa okungachanekanga kunokukhokelela ekubanjweni kokuthunyelwa kwempahla kwi-customs; uphuhliso olubiza kakhulu kwikhonkco lokubonelela elithatha ixesha; ingasathethwa ke ngezohlwayo zokuhlawula ngaphantsi kwentlawulo.
Ingxaki ye-EXW: Kutheni i-Quote yoMthengisi wakho iyisiqalo nje
I-Incoterm ebeke umrhumo omkhulu kumthengi yi-EXW – Ex Works. Phantsi kwe-EXW, uxanduva lomthengisi luyafezekiswa xa izinto zibekwe esangweni lomzi-mveliso womthengisi. Ukususela ngelo xesha ukuya phambili, umthengi unoxanduva lwazo zonke iinkalo, kuquka ilori ukuya echwebeni, iinkqubo zerhafu yokuthumela ngaphandle, ukuphathwa kwesiphelo sendawo, ukuthunyelwa kolwandle, i-inshurensi yolwandle, ukuphathwa kwezibuko lendawo oya kuyo, ukususwa kwerhafu yokungenisa impahla, kunye nokuhanjiswa kweyona khilomitha yokugqibela.
Iifektri zaseTshayina ziyakuthanda ukucaphula i-EXW. Lelona nani liphantsi abanokulibhala ephepheni ukuze ixabiso labo libonakale likhuphisana kakhulu kwinqanaba lokufumana izinto. Into abaninzi ababoneleli abayishiyayo lula luhlalutyo olufanelekileyo lwe-logistics cost stack ephakathi kwelo xabiso lokuvelisa kunye ne-warehouse yakho eDubai. Kwisikhongozeli esiqhelekileyo seemveliso eziqhelekileyo ezingama-20-foot, umahluko kwixabiso lefektri ye-EXW kunye nexabiso le-CIF lokwenyani kwizibuko lase-UAE linokufikelela lula kwi-USD 1,000 ukuya kwi-USD 2,000 - kwaye kwimpahla ethunyelwayo eninzi, nokunye okuninzi.
Oku kubalulekile kwi-UAE customs njengoko irhafu ihlawulwa ngexabiso le-CIF hayi ngexabiso le-EXW. Ukuba uthenga i-EXW kwaye ulungiselele eyakho i-cargo kunye ne-inshurensi, kusafuneka unikezele ngexabiso le-CIF elilinganayo kwi-UAE amagosa. Ukuba uzama ukurekhoda kuphela ixabiso le-invoyisi yefektri kwaye ungafaki iindleko ze-cargo kunye ne-inshurensi, kuya kuhlelwa njengokungabi naxabiso eliphantsi kwe-customs kwaye unokujongana nezohlwayo, ukuhluthwa kweempahla zakho kunye nokufakwa kuluhlu olumnyama kwinkqubo ye-UAE customs.
Itheyibhile 2: Uthelekiso lweendleko zokufika ngokoqobo — EXW vs FOB vs CIF (Umzekelo wokuthunyelwa kwe-USD 10,000)
| ixabiso Component | EXW (umthengi ulungiselela yonke into) | Inqanawa yomthwalo yomthengisi ye-FOB (inqanawa yokulayisha impahla) | I-CIF (izigqubuthelo zomthengisi ukuya kwizibuko) |
| Ixabiso leFektri | USD 10,000 | USD 10,000 | USD 10,000 |
| Uthutho oluPhakathi kweLizwe (eTshayina) | Umthengi uhlawula ~ i-USD 150 | Ifakiwe ngumthengisi | Ifakiwe ngumthengisi |
| Imvelaphi ye-THC / Amaxwebhu okuthumela ngaphandle | Umthengi uhlawula ~ i-USD 200 | Ifakiwe ngumthengisi | Ifakiwe ngumthengisi |
| Imithwalo yeLwandle | Umthengi uhlawula ~ i-USD 600 | Umthengi uhlawula ~ i-USD 600 | Ifakiwe ngumthengisi (~USD 600) |
| I-inshurensi yaselwandle | Umthengi uhlawula ~ i-USD 120 | Umthengi uhlawula ~ i-USD 120 | Ifakiwe ngumthengisi (~USD 100) |
| Ixabiso le-CIF (Isiseko seCustoms) | USD 11,070 | USD 10,720 | USD 10,700 |
| Umrhumo weRhafu ye-UAE (5%) | USD 553.50 | USD 536 | USD 535 |
| I-VAT ye-UAE 5% kwi (CIF+Duty) | USD 581.18 | USD 562.80 | USD 561.75 |
| Ixabiso lilonke lokufika (liqikelelwa) | USD 12,274.68 | USD 11,818.80 | USD 11,796.75 |
Kuyabonakala kwitshathi engasentla ukuba xa zonke iindleko zidibene kwindlela ye-EXW ayisiyondlela ibiza kakhulu. Ukongeza kwiimpahla kunye ne-inshurensi, umthengi uhlawula kwakhona iifizi zemvelaphi eziya kongezwa ngumthengisi we-FOB okanye we-CIF kumaxabiso akhe. Ukuba ungumthumeli ngaphandle konxibelelwano oluqinisekisiweyo lwempahla eTshayina, i-EXW inokubangela iindleko eziphezulu zokufika kunesivumelwano se-CIF esixoxiswane kakuhle nomthengisi othembekileyo.
Yintoni enokwenziwa? Soloko uguqula zonke iikowuteshini zibe yi-CIF okanye i-DDP efanayo ngaphambi kokuba uthelekise iibhidi zomthengisi. Emva koko ungenza uthelekiso lweendleko oluchanekileyo phakathi kweefektri, iindlela zokuthumela kunye nezakhiwo ze-Incoterm.
Indlela ebalwa ngayo i-UAE Customs Duty kunye ne-VAT
Ulandelelwano lwezibalo lubaluleke njengeerhafu. Okokuqala, irhafu yerhafu ye-UAE ihlawuliswa kwixabiso le-CIF. I-VAT ihlawuliswa emva koko kwixabiso le-CIF kunye nerhafu ehlawuliweyo. Ngenxa yesi sakhiwo sidibeneyo, imeko ye-5% + 5% imalunga ne-10.25% yerhafu iyonke kwixabiso le-CIF - hayi i-10%.
Nantsi umzekelo osebenzayo usebenzisa imeko yemveliso yokwenyani - ukuthunyelwa kweepaneli zezibane ze-LED ezivela eShenzhen. Ixabiso lomzi-mveliso yi-USD 8,000, ukuthunyelwa kolwandle yi-USD 550 kwaye i-inshurensi yolwandle yi-USD 90. Ixabiso le-CIF yi-USD 8,640. Umrhumo weRhafu yi-5% USD 432. I-VAT kwi-5% yongezwa kwi-USD 8640 + USD 432 = USD 9072. Le yintlawulo ye-VAT ye-USD 453.60. Ixabiso leRhafu iyonke: yi-USD 885.60 ngaphezulu kwexabiso le-CIF. Oko kunyusa irhafu iyonke yokungenisa iye kwi-10.25% ye-CIF - inani ekufuneka lakhelwe kuyo yonke ingqikelelo yeendleko ezifikelelweyo ukusuka kusuku lokuqala.
Kwaye isiphumo sokudibanisa izinto sikhulu kakhulu ukuba amazinga erhafu aphezulu kwiimpahla zorhwebo. Ngoko ke, kwimithwalo yecuba ethwala irhafu eyi-100%, i-VAT ihlawuliswa kabini ixabiso le-CIF kunye nerhafu. Oku kwenza umthwalo werhafu osebenzayo ube phezulu kakhulu - nto leyo injongo yomgaqo-nkqubo.
Kwakhona kubalulekile ukuqaphela ukuba ixabiso eliqhelekileyo elisetyenziswa yi-UAE customs yi-CIF. Oku kuyahambelana noMthetho we-GCC Unified Customs kwaye ngokuchaseneyo ne-United States esebenzisa ixabiso le-FOB njengesiseko sayo se-custom, kwaye apho zonke iindleko zokuthutha kunye ne-inshurensi kude kube yi-port of entry e-UAE kufuneka zifakwe kwixabiso le-custom elibhengeziweyo. Abangenisi banokubhengeza ngokungafanelekanga ixabiso elilingana ne-FOB, okubangela ukwehla kwesibhengezo se-custom kunye nokuhlolwa okanye ukulungiswa, ngokusekelwe kwimbali yorhwebo lwase-US.
Uhlengahlengiso lwe-VAT ka-2026: Yintoni etshintshileyo kunye nesizathu sokuba ibalulekile kubathumeli bempahla kwamanye amazwe
Ngomhla woku-1 kweyoMqungu ngo-2026, i-UAE yazisa uMthetho-woMthetho we-Federal No. 16 ka-2025, omele uhlengahlengiso oluphambili lwe-UAE kwindlela yayo ye-VAT ukusukela oko kwaqaliswa i-VAT ngo-2018. Izinga le-VAT le-5% ngokwalo alitshintshanga, kodwa uyilo lwenkqubo kunye nokuthobela imithetho olujikeleze yona lutshintshe kakhulu - ngakumbi kumashishini angenisa impahla evela eTshayina ngaphesheya kwemida.
Olona tshintsho lubalulekileyo kubangenisi kukupheliswa kwesibophelelo sokuzihlawulisa phantsi kweReverse Charge Mechanism (RCM). Amashishini abhalisiweyo e-UAE angenisa iimpahla okanye iinkonzo eziphantsi kwentlawulo ebuyela umva kwakufuneka azithumelele i-invoyisi yerhafu ebonisa i-VAT ehlawulwayo. Oku kudala umthwalo wolawulo, nto leyo edala amaxwebhu angaphakathi aphinda ulwazi olusele lubonwe kwizibhengezo zerhafu kunye neebhili zababoneleli. Loo mfuneko iyarhoxiswa ukususela ngoJanuwari 1, 2026. Phantsi kwe-RCM, amashishini kufuneka agcine i-invoyisi yokuqala yomthengisi kunye namaxwebhu okungenisa njengomzila wokuhlolwa kwe-VAT.
Utshintsho lwesibini olubalulekileyo kukwamkelwa komda wexesha elisemthethweni weminyaka emihlanu wokufaka ibango le-VAT engaphezulu ebuyiselwayo. Ngaphambi kowama-2026, amashishini anokuqhuba phambili iikhredithi ze-VAT ezingasetyenziswanga ngokungenasiphelo. Imithetho emitsha ivala loo festile kwiminyaka emihlanu ukusuka ekupheleni kwexesha lerhafu apho ikhredithi yavela khona. Umhla wokugqibela wexesha lotshintsho we-31 kaDisemba 2026 ubalulekile kubangenisi abaqokelele iikhredithi ze-VAT ezifakiweyo kwiminyaka yokuba ngabangenisi abasebenzayo baseTshayina, kwaye naziphi na iikhredithi zangaphambi kowama-2026 ezingafunwanga ngaloo mhla ziya kulahleka ngokusisigxina.
Utshintsho lwesithathu, kwaye mhlawumbi olubaluleke kakhulu ekuthembekeni kweendlela zokubonelela, ligunya elitsha le-FTA lokungavumeli ukubuyiswa kwe-VAT xa intengiselwano yayiyinxalenye yendlela equka ubuqhetseba berhafu kwaye umamkeli wayesazi okanye ebefanele ukuba uyazi. Oku kudala uxanduva olusemthethweni lwabangenisi ngokubhekiselele kubudlelwane babo nabathengisi. Ukuba umthengisi waseTshayina okanye umlamli weempahla ufunyaniswa ebandakanyeka kwizibhengezo zerhafu zobuxoki okanye ubuqhetseba be-VAT nangaliphi na ixesha kule ndlela, umngenisi we-UAE unokulahlekelwa lithuba lokufumana i-VAT yokufaka kuyo yonke intengiselwano.
Itheyibhile 3: Isishwankathelo seZilungiso ze-VAT ze-UAE zika-2026
| Indawo yoLungiso | Umthetho Omdala (Ngaphambi kowama-2026) | Umthetho Omtsha (Ukususela nge-1 kaJanuwari, 2026) |
| Ukuzihlawulisa (i-RCM) | Okufunekayo: amashishini kufuneka azikhuphele i-invoyisi yerhafu xa engenisa impahla kwamanye amazwe | Isusiwe: gcina i-invoyisi yomthengisi + amaxwebhu okungenisa endaweni yoko |
| Ixesha lokubuyiselwa kwe-VAT | Akukho mda umiselweyo – iikhredithi zinokuthwalwa ngonaphakade | Umda weminyaka emi-5 ukusuka ekupheleni kwexesha lerhafu; iikhredithi zangaphambi kuka-2026 ziphelelwa nguDisemba 31, 2026 |
| Ukungavunyelwa kwe-VAT yokufaka | I-FTA inokuba nengxaki kodwa inkqubo yayilinganiselwe | I-FTA ingala i-VAT efakiweyo ukuba intengiselwano enxulumene nokubaleka kwaye umhlawuli werhafu ebesazi |
| Ukudibanisa isohlwayo | Ayingqinelani kwiintlobo zerhafu | Isigqibo seKhabhinethi esinguNombolo 129 sowama-2025 - sivunyelaniswe ukususela nge-14 ka-Epreli, 2026 |
Ngeenjongo ezisebenzayo, olu hlengahlengiso luthetha izinto ezintathu kubathumeli bempahla baseTshayina: okokuqala, hlamba iinkqubo zakho zoxwebhu lokungenisa impahla ukuze ii-invoyisi zababoneleli kunye nezibhengezo zerhafu zigqibelele, zifikeleleke kwaye zihambelane ngaphakathi; okwesibini, hlola iibhalansi zakho zekhredithi ye-VAT yakudala ngoku kwaye ufake naziphi na izibango zembuyiselo ezingekahlawulwa ngaphambi komhla wokugqibela wokuphela konyaka; okwesithathu, yenza uhlolisiso olufanelekileyo kubaboneleli bakho baseTshayina kunye nabathumeli bempahla ukuqinisekisa ukuba abenzi kwiindawo ezingacacanga ezinokungcolisa.
Iindawo zasimahla vs. Mainland: Icebo lokuhamba kwemali elisetyenziswa ngabakhuphisana nabo
Isakhelo se-free zone sesinye sezona ndlela zinamandla - kwaye zingasetyenziswa ngokwaneleyo - zokulawula irhafu yokungenisa kunye nokuhamba kwemali ye-VAT kwi-UAE. I-UAE ineendawo ezingaphezulu kwama-40 zasimahla, kodwa xa kufikwa kurhwebo lwaseTshayina, iJebel Ali Free Zone (JAFZA) yeyona ifanelekileyo, iphatha isabelo esikhulu sazo zonke iimpahla ezingena kweli lizwe ezivela kwimvelaphi yaseAsia.
Xa iimpahla zingeniswa ngqo kwindawo ekhululekileyo ye-UAE, akukho rhafu yerhafu okanye i-VAT ehlawulwayo kwindawo yokungena. Irhafu iyarhoxiswa kwaye iqaliswa kuphela xa iimveliso ziphuma kwindawo ekhululekileyo ukuze zithengiswe okanye zisetyenziswe kwilizwekazi lase-UAE. Olu luloyiso olukhulu lwemali kubasasazi, abathengisi beendawo ezinkulu kunye nemisebenzi yokufezekisa urhwebo lwe-e-commerce. Ungafumana iimveliso, uzijonge, uzihlukanise zibe ziiodolo kwaye uhlawule irhafu kuphela kwizinto ezithunyelwa ngokwenene kubathengi belizwekazi. iimveliso ezingathengiswanga, iimveliso ezilindele ukuthunyelwa kwakhona kwamanye amazwe e-GCC okanye kwenye indawo kwaye iimpahla ezidlula e-UAE ukuya kwezinye iindawo zingahlala kwindawo ekhululekileyo zingahlawuliswa rhafu.
Itheyibhile 4: Unyango lokungenisa impahla ngaphandle kweNdawo ekhululekileyo xa kuthelekiswa ne-UAE Mainland
| uphawu | Indawo yasimahla ye-UAE | Ilizwekazi lase-UAE |
| Irhafu yokungenisa impahla xa ungena | 0% (irhoxisiwe) | 5% (umlinganiselo oqhelekileyo) |
| I-VAT ekungenisweni kwempahla kwamanye amazwe | 0% (irhoxisiwe) | 5% esebenzayo |
| Irhafu/i-VAT iqalile xa | Iimpahla ziphuma kwiFree Zone ukuya kwilizwekazi | Emva kokususwa kwerhafu kwizibuko |
| Ukuthumela kwakhona i-Advantage | Ewe – ukuthumela ngaphandle ngaphandle kwerhafu | Inkqubo yokubuyiselwa kwemali yomrhumo iyafuneka |
| Ilungele i- | Abasasazi be-B2B, ii-hubs zorhwebo lwe-e, ezibophelelweyo ukugcina | Ukuthengisa ngokuthe ngqo, ingqwalasela kwimarike yasekuhlaleni |
| Iindawo eziMahala ze-UAE eziqhelekileyo | UJebel Ali (JAFZA), DAFZA, Sharjah FZ | Zonke ii-emirates zaseMainland |
I-JAFZA ngokukodwa isebenza njengendawo yokudibanisa iibhondi kubathumeli abasuka eTshayina abaphuhlisa iimodeli zokusasazwa kwengingqi ezigubungela uMbindi Mpuma kunye neAfrika. I-FCL evela eShenzhen ifika eJebel Ali, isuswe yaya kwindawo ekhululekileyo yaza yahlulwahlulwa yaba yimithwalo emincinci yabathengi base-UAE, eSaudi Arabia, eJiphutha, eKenya nakwezinye iindawo, umlenze ngamnye uhlawula kuphela imithwalo efanelekileyo kwimarike ethile yendawo ekuyiwa kuyo. Le ngcamango ichaphazela kakhulu uqoqosho lorhwebo ukusuka kwingingqi yaseTshayina ukuya kwiMbindi Mpuma.
Nangona kunjalo, kubalulekile ukwazi ukuba ukusebenza ngaphakathi kwendawo ekhululekileyo ye-UAE kukwaneembopheleleko zayo zokufumana ilayisenisi kunye nolawulo. Iinkampani kufuneka zibhaliswe njengeenkampani zeendawo ezikhululekileyo kwaye zibe neemvume zorhwebo ezifanelekileyo kwaye zithobele iinkqubo zamaphepha eerhafu ezifanelekileyo kwiindawo. Ukuze ufumane ezi zibonelelo ngaphandle kokukhubeka ngengozi kwisilumkiso sokuthobela imithetho, kubalulekile ukusebenzisana neqabane lezothutho eliqondayo imisebenzi yomzimba eJebel Ali kunye nesakhelo somthetho esijikeleze urhwebo lweendawo ezikhululekileyo.
Uhlu lweKhowudi ye-HS: Iinkcukacha ezitshintsha yonke into
Yonke imithwalo engeniswa e-UAE kufuneka inikwe ikhowudi yeHarmonised System (HS). Ikhowudi ye-HS yinkqubo yamanani esemgangathweni wehlabathi yokwahlulahlula iimveliso ezirhwetywayo. Ikhowudi ye-HS imisela izinga lerhafu elifanelekileyo, nayiphi na imiqathango eyongezelelweyo okanye iimfuno zelayisenisi, kunye nendlela eziphathwa ngayo iimpahla ngeenjongo zezibalo kunye nolawulo. Ukusukela nge-1 kaJanuwari 2025, i-GCC isebenzise inkqubo yekhowudi ye-HS enamanani ali-12, eneenkcukacha ezingaphezulu kuneekhowudi zamazwe ngamazwe eziqhelekileyo ezinamanani ama-6.
Iziphumo zokufumana uluhlu olungalunganga lodidi lwe-HS ukusuka koluncinci ukuya kolunzima. Ukungaxatyiswa kwexabiso leerhafu yikhowudi engalunganga ekhokelela ekubeni kubekwe irhafu ephantsi. Oku kunokubangela izohlwayo, ukulibaziseka kokuthunyelwa kunye nokuhlolwa kwakhona ngenkani kwezinto ezithunyelwe ngaphambili. Ikhowudi evuselela iimfuno zelayisenisi ezinokuthi zingazi umngenisi- kwezinye izinto ze-elektroniki, iikhemikhali, iimveliso zokutya kunye nezinto ezinokuthi zisetyenziswe kabini- zinokubangela ukuba iimpahla zigcinwe de kugqitywe ukulungiswa kwelayisenisi.
Abathengisi baseTshayina badla ngokuba luncedo ekunikezeni iikhowudi ze-HS, kodwa bahlela izinto eziza kuthunyelwa ngaphandle kweTshayina, kungekhona ukungeniswa e-UAE. Olu hlobo lubini lunokwahluka, ngakumbi kwiimpahla ezikumda phakathi kweendidi - imveliso ehlelwe 'njengesixhobo sasekhaya' eTshayina inokuhlelwa ngokwahlukileyo phantsi kwemithetho yerhafu ye-UAE, itsala irhafu eyahlukileyo okanye ibangele iimfuno ezahlukeneyo zamaxwebhu. Nceda uhlale uqinisekisa ngokuzimeleyo udidi lokungenisa lwe-UAE, ngcono usebenzisa umthengisi werhafu we-UAE ofanelekileyo, ngaphambi kokuba iimveliso ziphume eTshayina.
Ishedyuli yeekhowudi ze-HS zika-2026 nayo iyahlaziywa ukuze kongezwe iindidi ezongezelelweyo zemveliso kwitekhnoloji kunye namandla aluhlaza, apho iTshayina iphambili ekuthumeleni kwamanye amazwe. Abathumeli beepaneli zelanga, izinto ze-EV, iibhetri ze-lithium kunye nezinye izinto zobuchwepheshe obuluhlaza kufuneka baqaphele ngakumbi umngcipheko wokuhlelwa ngokutsha kolu mjikelo.
Uluhlu lokuHlola amaxwebhu: Oko kufunwa yi-UAE Customs
Iseti yamaxwebhu angekhoyo okanye angaphelelanga okukhutshwa kwempahla evela eTshayina yenye yezona zizathu zixhaphakileyo zokulibaziseka kwempahla eJebel Ali nakwezinye iindawo zokungena e-UAE. Amaxwebhu aphambili afunekayo kwimpahla eqhelekileyo yorhwebo yi-invoyisi yorhwebo (ngesiNgesi okanye ngesiArabhu, apho umthengi, umthengisi, inkcazo yeempahla, amaxabiso eyunithi, ixabiso lilonke kunye ne-Incoterms ziboniswe ngokucacileyo), uluhlu lokupakisha, ibhili yempahla okanye ibhili yomoya, isiqinisekiso semvelaphi, kunye - kwiindidi ezithile zemveliso - ezinye izatifikethi ezifana neempawu zokuhambelana ne-ESMA zeemveliso ezilawulwayo, izatifikethi zokhuseleko lokutya okanye izatifikethi zempilo.
I-invoyisi yorhwebo ibaluleke kakhulu kwimeko yokuthobela imithetho ka-2026. Njengoko ukuzibiza ngokwakho phantsi kwe-RCM ngoku kuyinto yexesha elidlulileyo, amasiko e-UAE kunye ne-FTA ziya kuxhomekeka kakhulu kwii-invoyisi zababoneleli kunye namaxwebhu okungenisa njengobungqina obuphambili bophicotho-zincwadi bokuthobela i-VAT. Uluhlu lokupakisha olungahambelaniyo ne-invoyisi, i-invoyisi engabandakanyi iindleko zokuthutha okanye ze-inshurensi xa umthengisi ezihlawulele, okanye i-invoyisi ebonisa ixabiso elingangqinelaniyo nexabiso lemarike ziya kuhlolwa ngokusondeleyo. Oku kungafani ngoku kunokukhokelela kuhlengahlengiso lwerhafu ukongeza ekungavunyelwani kwe-VAT yokufaka phantsi kwamandla amatsha e-FTA amkelwe ngo-2026.
Iimfuneko ezongezelelweyo zamaxwebhu ziyasebenza nakwiinkampani ezithumela kwiindawo ezikhululekileyo ngokusekelwe kwindawo ethile. Umzekelo, i-JAFZA inesango elikhethekileyo lokukhupha impahla kwaye onke amaxwebhu kufuneka angeniswe ngedijithali ngeqonga le-DP World CargoCentral. Abo batsha kwinkqubo yendawo ekhululekileyo bahlala bebala ixesha elingafanelekanga lokuseta iiakhawunti ezifanelekileyo kunye nezigunyaziso, nto leyo ebangela ukulibaziseka kwiimpahla zokuqala ezimbalwa.
Ukuboniswa Kwamaqabane: Indlela Ukuthunyelwa Kweenqanawa Eziphezulu Okulwenza Lula Ngayo Urhwebo LwaseTshayina Phakathi Kwe-UAE
Uninzi lwabangenisi akufuneki bazame ukujongana necandelo elibanzi lezinto zokuthumela impahla kwamanye amazwe zaseTshayina kunye nokuthobela imithetho yokungenisa impahla e-UAE ngokwabo - ingakumbi njengoko izilungiso zomthetho zika-2026 zenza ukuba uxwebhu luchaneke kwaye luqwalaselwe kakuhle.
I-Topway Shipping yinkampani enobuchule yokubonelela ngezisombululo zempahla eziwela imida ukususela ngo-2010, ekwiShenzhen. Iqela elisungule eli linamava angaphezu kweminyaka eli-15 kwi-logistics yamazwe ngamazwe kunye nokususwa kwempahla ngerhafu, linolwazi olunzulu kwiindlela zorhwebo zaseTshayina. I-Topway ibonelela ngesisombululo esipheleleyo sabangenisi abathumela impahla ukusuka kwimizi-mveliso eTshayina ukuya e-UAE. Oku kubandakanya ukuthutha impahla ukusuka kumzi-mveliso ukuya kwizibuko laseTshayina, ukususwa kwempahla ngerhafu yokuthumela ngaphandle, ukuhlanganiswa kwempahla yolwandle okanye ukubhukisha yonke imithwalo yesikhongozeli, ukugcina impahla phesheya kwezilwandle kwindawo oya kuyo, ukususwa kwempahla ngerhafu yokungenisa impahla kwizibuko zase-UAE kunye nokuhanjiswa kwempahla yokugqibela kwindawo yomthengi okanye kwindawo yokugcina impahla yasimahla.
Ixabiso elikhethekileyo iTopway Shipping elongezayo kumxholo wale ngxelo kukutshintsha ukusuka kumaxabiso efektri ye-EXW ukuya kwisakhiwo seendleko ezihlawulelwayo ngokupheleleyo. Endaweni yokufuna abathumeli ukuba bahlanganise uluhlu lweenkonzo ezahlukeneyo ezivela kubaboneleli abahlukeneyo - iarhente yokuthutha ifektri, umthengisi weempahla waseTshayina, umthengisi werhafu wase-UAE, inkampani yokuhambisa - iTopway inikezela ngenqaku elinye loxanduva kulo lonke uthotho. Oku kuluncedo ngakumbi xa izinto zingahambi kakuhle, njengokuthunyelwa kwempahla okubambeke kwi-custom yokuqala, isitya esilahlekileyo kwinqanawa, okanye umba wamaxwebhu ogxininiswe yi-custom yase-UAE. Iqabane elinye lezothutho elifumana i-corridor yase-China-UAE ukusuka kumacala omabini libonelela ngesisombululo esikhawulezayo kunye nomzila wolwazi ocacileyo.
I-Topway inikezela ngeenkonzo zokuthutha ulwandle eziguquguqukayo ze-FCL (umthwalo opheleleyo wesikhongozeli) kunye ne-LCL (umthwalo ongaphantsi kwesikhongozeli) ukusuka eTshayina ukuya kumazibuko amakhulu kwihlabathi liphela kuquka iJebel Ali, okwenza kube lula kubathengi abathenga ulwandle abakuwo onke amanqanaba omthamo - ukusuka kwii-SME ezivavanya imakethi ye-UAE ngokuthunyelwa kwazo kokuqala kwe-LCL ukuya kubasasazi abasele bezinzile abaqhuba iikhonteyina ezininzi ze-FCL inyanga nenyanga. Kwiinkampani ezenza iimodeli zokusasazwa kweendawo zasimahla, amandla okugcina impahla eTopway phesheya avumela ukuba izinto zifunyanwe, zihlelwe kwaye zihanjiswe kubathengi kulo mmandla ngaphandle kokuba umthengisi asebenzise imisebenzi yokugcina impahla e-UAE ngokwayo.
Njengoko izilungiso ze-VAT ze-UAE zika-2026 zisonyusa umthwalo wamaxwebhu kubangenisi kwaye zinyusa amathuba okungathobeli imithetho, ukuba neqabane lezothutho eliqonda iimfuno zomthetho kwindawo yokuqala nakwindawo ekuyiwa kuyo akuyonto ilula; yimfuneko yolawulo lomngcipheko.
isiphelo
I-UAE iyaqhubeka nokuba yenye yeemarike ezinomtsalane kakhulu zeemveliso zaseTshayina kwihlabathi liphela, inezinga elizinzileyo lerhafu elisemgangathweni le-5%, indawo enobuchule njengesango eliya kuMbindi Mpuma kunye ne-Afrika ngokubanzi, iziseko zezibuko ezikumgangatho wehlabathi eJebel Ali, kunye ne-ecosystem ye-free zone enika ukuhamba kwemali yokwenyani kunye neenzuzo zothutho kubasasazi bengingqi. Oko akwahlukanga ngo-2026.
Okwahlukileyo yindlela yokuthobela i-VAT. Uhlengahlengiso, oluqaliswe yi-Federal Decree-Law No. 16 ka-2025, luphawu lwenkqubo yerhafu evuthiweyo edlula isigaba sayo sokuqala sokuphunyezwa kwaye iye kwixesha lokunyaniseka okunyanzelekileyo. Ukuzithumela nge-invoyisi kufile. Endaweni yoko, kusetyenziswa amaxwebhu acacileyo angaphandle. Kukho umda wexesha kwiikhredithi ze-VAT kwiingeniso. I-FTA ngoku inamagunya okubamba ukuqokelelwa kwe-VAT kwiintengiselwano eziphantse zibe bubuqhetseba. Uhlengahlengiso lunceda abangenisi abaphethe amaphepha abo kwaye bohlwaye abo bebesika iikona.
Ingxaki ye-EXW yintsomi endala njengeendlela zorhwebo zaseTshayina ngokwazo - ixabiso lefektri elibonakala lilungile ephepheni ude uqonde konke okungenalo. Ngo-2026, umngcipheko wokufumana imodeli yakho yeendleko ezithengiswayo ngendlela engafanelekanga uphezulu kunangaphambili ngovavanyo lwerhafu olusekwe kwi-CIF e-UAE, umthwalo werhafu yokungenisa impahla osebenzayo nge-10.25% kwizinto eziqhelekileyo, kunye nenkqubo ye-VAT ngoku ekhuthaza iindlela zokuhlola ezicocekileyo malunga neendlela zokulungisa izinto.
Yakha iimodeli zakho zeendleko ezifikelelweyo usebenzisa i-CIF hayi i-EXW. Yazi uluhlu lwekhowudi yakho ye-HS ngaphambi kokuba iimveliso ziphume eTshayina. Hlola iikhredithi zakho ze-VAT zangaphambili ngaphambi komhla wokugqibela we-31 kaDisemba 2026. Ukuba ifanelekile kwisicwangciso sakho seshishini, khangela ulwakhiwo lweendawo ezikhululekileyo. Kwaye udibane namaqabane ezothutho awaziyo omabini amacala e-China-UAE corridor - kuba kwimarike enomtsalane kangaka, umahluko phakathi kweshishini lokungenisa elisebenzayo kunye nengxaki yokuhamba kwemali rhoqo uphantsi kwento encinci umthengisi wakho we-EXW angazange ayikhankanye.
Imibuzo ebuzwa rhoqo (FAQs)
Q: Ingaba irhafu yempahla yase-UAE yi-5% kuphela kuzo zonke iimpahla zaseTshayina?
A: Intlawulo eqhelekileyo yi-5% yexabiso le-CIF kwiimpahla ezininzi, nangona kunjalo kukho izinto ezibalulekileyo ezingaqhelekanga. I-Rebar kunye ne-wire rod ngoku zijongene ne-10% (ukusuka kwi-5% ngoJanuwari 2026). Utywala 50% Icuba 100% (ukunyuka ukuya kwi-200% kwikota yesi-4 ka-2026) Iziselo ezine-carbon/iziselo zamandla 50% (ukunyuka ukuya kwi-100%) Ukutya okutsha, amayeza kunye noncwadi azinazo iipesenti eziyi-0.
Q: Ibalwa njani i-VAT phezu kwerhafu yempahla e-UAE?
A: I-VAT e-UAE yi-5% kwaye ihlawuliswa kwixabiso lilonke le-CIF kunye nentlawulo yerhafu ehlawulweyo. Oku kubonisa ukuba kwi-5% yerhafu yokuthunyelwa rhoqo, izinga lerhafu elidibeneyo elisebenzayo limalunga ne-10.25% yexabiso le-CIF.
Q: Ithetha ukuthini inguqulelo ye-VAT ye-UAE ka-2026 kwishishini lam lokungenisa impahla kwamanye amazwe?
A: Utshintsho olukhulu ukususela nge-1 kaJanuwari 2026 zezi: (1) Akusekho ii-invoyisi ozithumelayo kwiintengiselwano ezibuyisela umva, gcina ii-invoyisi zomthengisi kunye namaxwebhu okungenisa. (2) Iikhredithi ze-VAT ezingaphezulu ziya kunqunyelwa kwiminyaka emi-5, iikhredithi zangaphambi kuka-2026 ziya kuphelelwa ngomhla wama-31 kuDisemba 2026. (3) I-FTA ingakwalela ukubuyiselwa kwe-VAT efakiweyo ukuba uthotho lwakho lobonelelo lunxulumene nokubaleka irhafu.
Q: Ndingangenisa iimpahla kwi-UAE Free Zone ndize ndiphephe ukuhlawula irhafu yerhafu?
A: Utshintsho olukhulu ukususela nge-1 kaJanuwari 2026 zezi: (1) Akusekho ii-invoyisi ozithumelayo kwiintengiselwano ezibuyisela umva, gcina ii-invoyisi zomthengisi kunye namaxwebhu okungenisa. (2) Iikhredithi ze-VAT ezingaphezulu ziya kunqunyelwa kwiminyaka emi-5, iikhredithi zangaphambi kuka-2026 ziya kuphelelwa ngomhla wama-31 kuDisemba 2026. (3) I-FTA ingakwalela ukubuyiselwa kwe-VAT efakiweyo ukuba uthotho lwakho lobonelelo lunxulumene nokubaleka irhafu.
Q: Kutheni amaxabiso e-EXW avela kubaboneleli baseTshayina enokukhohlisa?
A: Ixabiso le-EXW lithetha ukuba akukho zindleko zigqithisileyo kwisango lomzi-mveliso ezifakiweyo. Oku kuquka uthutho lwangaphakathi, ukucutshungulwa kwesiphelo sendlela, amaxwebhu okuthumela ngaphandle, uthutho lolwandle, i-inshurensi yaselwandle, kunye nerhafu ecaleni kwendawo oya kuyo. Umrhumo werhafu ye-UAE uhlawuliswa kwixabiso le-CIF (kuquka iimpahla kunye ne-inshurensi) ngoko ke isicatshulwa se-EXW siyinto engaphantsi kwesiseko sakho sokwenyani serhafu kunye neendleko zakho zizonke zokufika.
Q: Ngawaphi amaxwebhu afunwa yi-UAE ukuze kuthunyelwe impahla evela eTshayina?
A: Amaxwebhu aphambili yi-invoyisi yorhwebo, uluhlu lokupakisha, i-invoyisi yempahla okanye i-air waybill kunye nesatifikethi semvelaphi. Kwiindidi zemveliso ezilawulwayo, izatifikethi zokuhambelana ne-ESMA, izatifikethi zokhuseleko lokutya okanye izatifikethi zempilo nazo zinokufuneka. Imithetho emitsha ye-VAT ka-2026 ifuna ukuba ii-invoyisi zoshishino zichaneke kwaye zilungelelaniswe nazo zonke ezinye iimpepha zokuthumela njengoko ngoku zibubungqina bophicotho-zincwadi oluphambili phantsi kwendlela yokuhlawulisa umva.
