Ukuthunyelwa kwe-DDP eJalimane: Izingozi Ezifihliwe Iningi Labathumeli Abangeke Bakutshele Zona
Isingeniso
“Inkokhelo Ekhokhiwe” (DDP) izwakala sengathi iyinto enhle kuwo wonke umuntu. Umthengisi uthumela izinto. Umthengi uvula umnyango bese ethola ibhokisi elicacile ngokuphelele futhi esevele ekhokhile yonke intela. Licacile, alinankinga, futhi abantu abaningi bayalifuna uma bethenga izinto kwamanye amazwe. Cishe linikezwa abathengisi be-e-commerce abavela kwamanye amazwe abathumela eJalimane.
Kodwa ngale kwalokho i-veneer emsulwa ingenye ye-Incoterms engaqondakali futhi eyingozi ngokomthetho kwezentengiselwano zamazwe ngamazwe, ikakhulukazi uma indawo okuyiwa kuyo iyiJalimane. Kusukela okungenani ngo-2020, izikhulu zentela nezentela zaseJalimane bezilokhu zicindezela i-VAT ehlobene ne-DDP kanye nentela yentela. Imithetho iya ngokuya iba nzima kakhulu njengoba singena ku-2026. Abathengisi bakhokha i-VAT abangakwazi ukuyibuyisa, ama-ejenti aqamba umuntu ongalungile njengongenisa impahla erekhodiwe, futhi ukuthunyelwa kuyamiswa ngenkathi izinkampani zizama ukulungisa ubunzima umthumeli wazo angazange abuveze lapho zicaphuna isevisi.
Lesi sihloko asihlanganisi izisekelo ze-DDP. Sikhuluma ngalokho okungahambi kahle ngempela, ukuthi kungani amalungiselelo e-DDP angenasibopho eyingozi kakhulu eJalimane, nokuthi yini okudingeka umthumeli akwazi futhi ayenze ukuze avikele inzuzo yakhe futhi ahlale elandela imithetho.
Lokho Okushiwo Yi-DDP Empeleni — Futhi Lokho Okufunwa Ngumthengisi
Ngokusho kwe-Incoterms 2020, i-DDP ibeka umthwalo omkhulu kumthengisi. Umthengisi unesibopho sokuhlela nokukhokhela lonke uhambo, okuhlanganisa ukuletha izimpahla ngentela ezweni lokuthumela impahla kwamanye amazwe, ukukhokha yonke intela yokungenisa kanye nezintela, nokuziletha endaweni ethile. Umthengi umane kufanele alayishe imikhiqizo lapho efika lapho.
I-DDP ihlukile kwezinye i-Incoterms ngoba ihlanganisa isinyathelo sokugcina: ukudlula emithethweni, ukukhokha intela, kanye nezintela ezweni oya kulo. Isibonelo, ngaphansi kwe-DAP (Delivered at Place), umthengisi usaletha into emnyango womthengi, kodwa umthengi unesibopho futhi ukhokhela amaphepha okungenisa. Umthengisi kumele abe noma ahlele uMthumeli Werekhodi (IOR) eJalimane ngaphansi kwe-DDP. Lesi sici esisodwa siphakathi cishe kwazo zonke izinkinga eziza ne-DDP eJalimane.
Ukuqhathaniswa kwe-Incoterms: I-DDP vs. Izindlela Ezivamile
| Incoterm | Umthengisi Uyakhokha | Umthengi Uyakhokha | Okuhle kakhulu |
| I-DDP (Kukhokhelwe Umsebenzi Okhokhelwe) | Konke: imithwalo, ukuvunyelwa kokuthunyelwa kwamanye amazwe, intela yokungenisa impahla, i-VAT, imayela lokugcina | Ukulayisha kuphela | Ukuhweba nge-inthanethi kwe-B2C, ukusatshalaliswa kokuthengisa |
| I-DAP (Ilethwa endaweni) | Impahla, ukuvunyelwa kokuthunyelwa kwamanye amazwe, izindleko zokuhamba | Intela yokungenisa impahla, i-VAT, ukuvunyelwa kwentela | Ukuhweba kwe-B2B lapho umthengi enesethi yamasiko e-EU |
| I-EXW (Ex Works) | Akukho lutho ngaphandle kokwenza izimpahla zitholakale | Zonke izinto zokuhamba, ukuvunyelwa kokuthumela ngaphandle/ukungenisa, intela, i-VAT | Umthengi ulawula lonke uchungechunge lwezokuthutha |
| I-FCA (Isithwali Samahhala) | Ukukhishwa kwemvume yokuthumela ngaphandle, kulayishwa endaweni eqanjwe igama layo | Impahla eyinhloko, intela yokungenisa impahla, i-VAT, imayela lokugcina | Iguquguquka; kuhle uma umthengi ebhuka inqola eyinhloko |
Inkinga Yokungenisa Irekhodi: Ugibe Lwezomthetho LwaseJalimane Iningi Labathumeli Abaluchazi
Yilapho i-DDP eya eJalimane iba nzima khona, futhi yilapho izinkampani eziningi zezokuthutha zibangela khona izinkinga ngasese ezingakhulumi ngazo. Isigaba 18 se-Union Customs Code (UCC) sibeka imithetho yomthetho wezokuthutha we-EU. Sithi izinkampani ezingekho kwi-EU azikwazi ukusebenza njengabameleli abaqondile ezimemezelweni zezokuthutha ze-EU. I-ejenti yezentela noma umthengisi wezimpahla e-EU angasebenzela umthengisi ngaphandle kwe-EU, kodwa kuphela njengommeleli ongaqondile. Lokhu kusho ukuthi i-ejenti isebenza egameni layo egameni lomphathi wayo, futhi njengommeleli ongaqondile, bobabili banesibopho sesikweletu sezentela.
Iningi lama-ejenti entela aseJalimane alifuni ngempela ukuba nesibopho salokho. Ngakho-ke esikhundleni sokuthi bangabameli abangaqondile bomthengisi ongeyena owe-EU, okuyinto i-DDP ethi kufanele bayenze, bavame ukuthi umthengi waseJalimane ungumniki-mvume futhi ungumthumeli wentela efomini lokungenisa impahla. Bakwenza lokhu ngaphandle kokuthola imvume kumthengi waseJalimane. Umthengi, okungenzeka ukuthi akazi ukuthi kwenzekeni, ufunda isimemezelo sokungenisa impahla, ucabanga ukuthi konke kujwayelekile, bese esusa i-VAT yokungenisa embuyweni yakhe ye-VAT yanyanga zonke elandelayo.
Yilapho umthetho wentela waseJalimane uletha khona isimanga esibi. Isigaba 3(8) soMthetho we-VAT waseJalimane (UStG) sithi uma izinto zithunyelwa zivela ngaphandle kwe-EU ziya eJalimane futhi umthengisi engenalo ibhizinisi le-EU, khona-ke umthengisi noma ummeleli wakhe unesibopho sokukhokha i-VAT yokungenisa. Kulokhu, iJalimane yindawo yokunikeza. Lokhu kusho ukuthi umthengisi wenze ukunikezwa okukhokhiswa intela eJalimane futhi kumele abhalisele i-VAT yaseJalimane, afake amafomu e-VAT yanyanga zonke, futhi agcine amarekhodi iminyaka eyi-10. Ikhasimende laseJalimane, eliqanjwe njengongenisa ngaphandle kwemvume yalo, alikwazi ukukhipha leyo VAT yokungenisa ngoba lalingeyena umuntu obolekayo ngokusemthethweni.
Izikhulu zentela nezentela zaseJalimane bezilokhu zihlola lezi zivumelwano futhi zenqabe izicelo zabathengi zokuncishiswa kwe-VAT. Imiphumela izwakala ngezindlela eziningi: umthengi kufanele akhokhe intela engalindelekile, umthengisi kufanele akhathazeke ngokuthobela imithetho eJalimane, futhi i-ejenti yentela ingabhekwa njengonecala lokwenza ngaphandle kwemvume.
Ugibe Lwezindleko ze-VAT: Kungani i-DDP Ngaphandle Kokubhaliswa kwe-VAT YaseJalimane Kuyilungiselelo Lokulahlekelwa Yimali
Izinga elijwayelekile le-VAT yokungenisa eJalimane lingu-19%. Kodwa-ke, izinhlobo eziningana zezimpahla, njengokudla okunye, izincwadi, kanye nemishini yezokwelapha, zinenkokhelo ephansi engu-7%. Le VAT ikhokhiswa enanini eliphelele le-CIF (Izindleko, Umshwalense, kanye Nokuthutha) lemikhiqizo kanye nanoma yiziphi izintela zentela ezisebenza lapho zithunyelwa i-DDP. I-VAT yokungenisa yodwa ingaba ngaphezu kuka-€1,900 ngempahla enenani lezimpahla ezimenyezelwe elingu-€10,000, kungabandakanyi noma yimuphi umthwalo wentela oqondene nomkhiqizo.
Ngesakhiwo esifanele se-DDP, umthengisi (njengoMthumeli Werekhodi) ukhokha le VAT yokungenisa kumasiko aseJalimane kusengaphambili futhi angayithola kamuva ngohlelo lokubuyisa i-VAT yaseJalimane. Kodwa-ke, umthengisi kumele abhalisele i-VAT eJalimane futhi idokhumenti yokususwa kwentela (Steuerbescheid über Einfuhrabgaben) kumele iqambe inkampani yomthengisi njenge-declarant kanye nesikweletu sentela yokungenisa. Umthengisi akasoze ayithola i-VAT uma kukhona omunye umuntu obhalwe kulowo mbhalo. Ihhovisi lentela laseJalimane lithe ngeke lishintshe ulwazi lwe-IOR mayelana nesimemezelo sokungenisa ngemuva kokuthi sesicutshunguliwe.
Abathengisi abangenayo i-VAT yaseJalimane futhi abasebenzisa ama-forwarder angalandeli imithetho yesimemezelo se-IOR bangase babhekane nemiphumela emibi kakhulu. Konke ukuthunyelwa abakuthumelayo ngaphansi kwemigomo ye-DDP kubabiza u-19% wenani eliphelele elikhokhwayo, abangakwazi ukulibuyisela. Abathengisi abaningi abaqapheli ukuthi balahlekelwa yile mali ngoba ifihliwe kukhotheshini yonke abanikezwe yi-forwarder. Abanye bathola ngakho kuphela ngemva kokuba ukuthunyelwa okukhulu kungahambi kahle bese bezama ukuthola i-VAT emuva.
I-DDP Germany: Ukuhlaziywa Kwezindleko Eziphelele Kwabathengisi Abangebona Abe-EU
| I-Cost Component | Isilinganiso / Isisekelo | Ubani Onesibopho Ngaphansi Kwe-DDP | Ingabe ingabuyiselwa? |
| Ngenisa Imali Yentela | 0%–12% yenani le-CIF (kuncike kumkhiqizo) | Umthengisi (njengo-IOR) | Cha |
| Ngenisa i-VAT (Einfuhrumsatzsteuer) | 19% ejwayelekile / 7% yehlisiwe | Umthengisi (njengo-IOR) | Kuphela uma umthengisi ebhaliswe kwi-VAT yaseJalimane |
| Imali Yomthengisi Wezimpahla Ezijwayelekile / Ye-ejenti | €50–€300+ ngokuthunyelwa ngakunye | Umthengisi | Cha |
| Isitoreji / Ukuncipha (uma kubambezelekile) | eliguqukayo | Umthengisi | Cha |
| Isicelo Nokunakekelwa kwe-EORI | Ukubhaliswa kanye kuphela + umlawuli | Umthengisi | Cha |
| Ukufakwa Kwezimbuyiselo ze-VAT zaseJalimane | Isibopho sanyanga zonke + sonyaka | Umthengisi (noma ummeli wezezimali) | Ngokwengxenye (njengokufaka i-VAT) |
Amaphutha Ayisithupha Avamile E-DDP Abiza Kakhulu Abathumeli
Kunezinkinga eziningi zokuthobela imithetho ezenzeka kaningi ngokuthunyelwa kwe-DDP eJalimane hhayi nje inkinga ye-IOR. Isinyathelo sokuqala sokuzigwema ukuziqonda.
Into evamile neyingozi kakhulu yilapho umthengisi ebhalisa buthule ikhasimende laseJalimane njengomthumeli werekhodi esimemezelweni samasiko, njengoba kuboniswe ngenhla, ngaphandle kokuthi othile anikeze imvume. Leli lungiselelo livikela i-ejenti ekumangalelweni, kodwa lenza izinto zibe nzima kumthengi nakumthengisi uma kukhulunywa ngentela kanye nomthetho. Ama-ejenti angafuni imithwalo yemfanelo yokumelwa ngokungaqondile akwenza njalo, kodwa imiphumela ingokoqobo futhi ngezinye izikhathi ihlala njalo.
Elinye iphutha elivamile ukuqamba amanga ngenani le-invoyisi. Ukuze kuncishiswe i-VAT kanye nesisekelo sezindleko zentela, abanye abathengisi nabathumeli babeka inani eliphansi emikhiqizweni eku-invoyisi yebhizinisi. Amasiko aseJalimane asebenzisa kakhulu ukuqinisekiswa kwenani lezibalo, futhi aqhathanisa amanani ashiwo namazinga emakethe. Uma kutholakala umehluko, iziphathimandla ziphakamisa inani, zikhokhise amanani afanele kanye nezinhlawulo, bese zibeka ifulegi kumthumeli ukuze ukungeniswa kwesikhathi esizayo kubhekwe eduze. Ezimweni ezibucayi, lokhu kungaholela ekuphenyweni kokukhwabanisa.
Ukuhlukaniswa kwekhodi ye-HS okungalungile kungenye yezizathu zokwehluleka. Uhlelo lwe-TARIC lusetshenziswa eJalimane nakwamanye amazwe ase-EU. Luhlanganisa amakhodi ezimpahla anezinombolo eziyi-10. Uma usebenzisa ikhodi engalungile, ungagcina unesilinganiso sentela esingafanele, uphuthelwe yizinyathelo zenqubomgomo yokuhweba, noma amaphutha mayelana nokuthi uyafaneleka yini ukuphathwa kwemvelaphi ekhethwayo. I-EU Combined Nomenclature iyashintshwa minyaka yonke. Inguqulo ka-2025 ifaka izigaba ezintsha zamabhethri, imikhiqizo yezemvelo, kanye nezimpahla zedijithali. Lokhu kusho ukuthi amakhodi ayelungile ngonyaka odlule kungenzeka angasekho.
I-DDP Germany: Amaphutha Avamile Nemiphumela Yawo Yangempela
| Iphutha | Kwenzekani Ngempela | Umphumela |
| Umthumeli uqamba umthengi njengo-IOR ngaphandle kwemvume yomthengi | Umthengi uba nesibopho sayo yonke imisebenzi kanye ne-VAT naphezu kwemigomo ye-DDP | Umthengi ubhekene nezindleko zentela ezingalindelekile; impikiswano nomthengisi |
| Umthengisi akabhalisiwe eJalimane nge-VAT | I-VAT yokungenisa ikhokhiwe kodwa ayinakubuyiswa | Ukulahlekelwa kwezimali okuhlala njalo okungu-19% enanini lokuthunyelwa |
| Ikhodi ye-HS engalungile ku-invoyisi yezentengiso | Izinga lentela elingalungile lisetshenzisiwe; kungenzeka ukuthi kuhlolwe kabusha | Ukubambezeleka, izinhlawulo, ukuthunjwa okungenzeka |
| Inani le-invoyisi lincishisiwe ukuze kuncishiswe intela | I-German Customs ilungisa inani liye phezulu; ingozi yokuhlola | Imisebenzi yangemuva, izinhlawulo, ukufakwa ohlwini lwabathumeli |
| Uma sicabanga ukuthi i-IOSS ihlanganisa zonke izintela | I-IOSS ihlanganisa i-VAT ezimpahleni ze-B2C ≤€150 kuphela | Izindleko ezisakweletwa ezimpahleni >€150; i-IOSS ayithathi indawo yentela yempahla |
| Akukho mmeleli wezezimali kumthengisi ongeyena owe-EU | Imbuyiselo ye-VAT ayikwazi ukufakwa; ukwephulwa komthetho | Izinhlawulo, ukuthunyelwa kuyabanjwa, kuvimbe ukuvunyelwa kwesikhathi esizayo |
Izinguquko Zemithetho ngo-2025–2026 Ezenza Ukuthobela Imithetho Ye-DDP Kube Nzima Kakhulu
Imithetho yokuthumela i-DDP eJalimane ayizinzile; iya ngokuya iqina ngaso sonke isikhathi. Izinguquko eziningana ezibalulekile zomthetho seziyasebenza noma sezizoqala ukusebenza. Zonke lezi zinguquko zidala imithwalo yemfanelo emisha kunoma yimuphi umthengisi owenza ibhizinisi ngaphansi kwemigomo ye-DDP.
Ukukhululwa kwentela yentela ye-EU engu-€150 yokuthunyelwa kwempahla ngenani eliphansi kuzosuswa ngokushesha okukhulu, kusukela ngoJulayi 2026 ngesakhiwo sentengo eqondile esingu-€3 ngephasela ngalinye. Amabhizinisi amaningi e-e-commerce awela imingcele, ikakhulukazi abathengisi baseShayina, asebenzise leli thuba, elivumele amaphakheji angaphansi kuka-€150 angene ngaphandle kokukhokha intela. Ukukususa kusho ukuthi yonke iphakheji encane manje kuzodingeka ikhokhe intela yentela, okushintsha ngokuphelele umnotho we-DDP wokuthunyelwa kwempahla kwamanye amazwe kwe-B2C ngenani eliphansi. IKhomishini yaseYurophu ithi cishe izigidigidi ezingu-4.6 zalezi zimpahla zafika e-EU ngo-2024, cishe u-91% uvela eShayina.
Iphakheji ye-VAT ye-EU kwi-Digital Age (ViDA), eyaphasiswa ngoMashi 2025, nayo isusa umthwalo wemfanelo wokuqoqa i-VAT kumapulatifomu nakubalamuli, ngezidingo eziqinile ze-IOSS. Ukuguqulwa okulandelayo kwe-Union Customs Code, okwafinyelela enkambisweni yesithathu ngoJuni 2025, kuzokwakha i-EU Customs Data Hub ephakathi nendawo edinga idatha enemininingwane eminingi ngaphambi kokuba izimpahla zifike. Imfuneko ye-Entry Summary Declaration (ENS) manje isebenza kuzo zonke izindlela zokuhamba, kufaka phakathi isitimela nomgwaqo, ngenxa ye-ICS2 Phase 3. Kusukela ngo-2026 kuqhubeke, i-Carbon Border Adjustment Mechanism (CBAM) izodinga abathumeli ababhalisiwe ukuthi babe nezitifiketi zekhabhoni zezinhlobo ezithile zezimpahla, kufaka phakathi insimbi, i-aluminium, kanye nomanyolo. Ngaphansi kwe-DDP, le mithwalo yemfanelo iwela ngqo kumthengisi.
Uhlu Lokuqapha Lomthetho i-DDP Germany: 2025–2026
| Umthethonqubo/Ushintsho | Usuku oluphumelelayo | Umthelela Ekuthunyelweni Kwe-DDP eJalimane |
| Ukususwa kokukhululwa kwentela yentela ye-EU €150 | 1 Julayi 2026 (isilinganiso esilinganiselwe sesikhashana esingu-€3/iphasela) | Zonke iziphasela zenani eliphansi ezivela kwamanye amazwe angewona awe-EU zizokhokhiswa intela; izindleko ze-DDP eziphelele ziyakhuphuka |
| I-EU VAT ku-Digital Age (ViDA) | Ukuqaliswa okuqhubekayo ku-2035 | Amapulatifomu athatha umthwalo we-VAT kubathengisi bemakethe; izibopho ezengeziwe zokufaka ama-invoyisi nge-inthanethi |
| Ukuguqulwa kweKhodi Yezintela Yenyunyana Entsha (i-UCC) | I-trilogue iyaqhubeka; 2026+ ihlukaniswe ngezigaba | Isikhungo Sedatha Yekhasimende Le-EU Esihlanganisiwe; izidingo ezengeziwe zedatha ngaphambi kokufika kwabathumeli be-DDP |
| ICS2 Isigaba 3 (isitimela nomgwaqo) | Bukhoma ngo-2024, ukukhishwa okuphelele ngo-2025 | Idatha yangaphambi kokufika ye-ENS manje iyadingeka kuzo zonke izindlela; umthengisi we-DDP kumele aqinisekise amafayela enkampani ngendlela efanele |
| I-CBAM (I-Carbon Border Adjustment Mechanism) | Isikhathi esiqondile kusukela ngo-2026 | Kusebenza ensimbini, esimendeni, e-aluminium, kumanyolo, kugesi, ku-hydrogen; umthengisi njenge-IOR kumele aphathe izitifiketi |
Lapho i-DAP Inengqondo Kakhulu — Futhi Indlela Yokushintsha
I-International Chamber of Commerce ithi kumhlahlandlela wayo we-Incoterms ukuthi i-DDP iyi-Incoterm enzima kakhulu yokuhweba kwamanye amazwe lapho umthengisi engenalo ibhizinisi ezweni lapho izimpahla ziya khona. I-ICC ithe uma umthengisi engakwazi ukusebenza njengongenisa impahla noma ukuthola i-VAT endaweni yomthengi, izinhlangothi kufanele zisebenzise i-DAP esikhundleni salokho.
Nge-DAP (Delivered at Place), umthengi unesibopho semithetho yokungenisa kanye nokukhokha intela. Ikhasimende livame ukuba nenhlangano ye-EU esungulwe, inombolo ye-EORI, kanye nezinsizakusebenza zokwenza ukuvunyelwa kwentela yaseJalimane kanye ne-VAT ngendlela efanele. Ekuhwebeni kwe-B2B, lapho ikhasimende laseJalimane liyibhizinisi elibhaliswe yi-VAT elingenisa izinto njalo, i-DAP ivame ukuba yindlela engcono neshibhile. Umthengi angabuyisa i-VAT yokungenisa ngokubuyiselwa kwe-VAT yaseJalimane ekhona, futhi izinhlangothi zombili zigwema izinkinga ze-IOR ezibangelwa yi-DDP.
Inkinga enkulu nge-DAP ukuthi ayisebenzi kahle kwi-B2C: amakhasimende ngamanye eJalimane awakwazi ukusingatha ukuvunyelwa kwempahla, futhi ukuthola iphakheji enemali yamasiko engakhokhelwa kwenza kube yinto embi yokulethwa kanye nokulahlekelwa yimpahla. Kwezentengiselwano ze-e-commerce ezinkulu ze-B2C, i-DDP iseyindlela engcono kakhulu yokuphatha amakhasimende. Laba bathengisi akufanele bagweme i-DDP; kunalokho, kufanele bayihlele kahle. Lokhu kusho ukuthola ukubhaliswa kwe-VAT yaseJalimane (noma ukuqasha ummeleli wezezimali), ukusebenza nomlingani wezokuthutha ozosebenza njengommeleli ongaqondile ofanele, nokuqinisekisa ukuthi imibhalo ye-IOR yokuthunyelwa ngakunye iqamba iqembu elifanele.
Indlela Ukuthunyelwa Kwe-Topway Okukusiza Ngayo Ukuzulazula I-DDP Eya EJalimane Ngendlela Efanele
Ukuthola isilinganiso esishibhile kunazo zonke akuyona indlela yokuthola i-DDP eJalimane ngendlela efanele. Kubalulekile ukuxhumana nomlingani owaziyo ngomthetho wamasiko waseJalimane, ukuthobela i-VAT ye-EU, kanye namaphepha okudingeka enziwe ukuvikela umthengi nomthengisi. Yilapho indlela ye-Topway Shipping isebenza khona ngempela.
Kusukela ngo-2010, i-Topway Shipping ibilokhu ingumhlinzeki onekhono wezixazululo ze-e-commerce logistics eziwela imingcele. Le nkampani isekelwe eShenzhen. Ithimba elisungule lineminyaka engaphezu kwengu-15 yobuchwepheshe kwezokuthutha kwamazwe ngamazwe kanye nokususwa kwezimpahla zamasiko, futhi banesisekelo esiqinile sokusebenza eShayina nase-US imizila yokuhweba kanye nolwazi olukhulayo lwezimakethe zaseYurophu. Izinsizakalo ze-Topway zimboza lonke uchungechunge lwezokuthutha, kusukela ekuthuthweni kwezimpahla ezivela kubakhiqizi baseShayina kanye nezindawo zokugcina impahla kuya ezindaweni zokugcina impahla zamazwe ngamazwe, ukuhlanza amasiko kokubili lapho kuvela khona nalapho uya khona, kanye nokuletha izimpahla kubathumeli bokugcina.
Ithimba le-Topway lokuhlanza amasiko liqinisekisa ukuthi isimemezelo se-IOR siphathwa kahle kusukela ekuqaleni kwe-DDP eya eJalimane. Lokhu kuhlanganisa ukuqinisekisa ukuthi izakhiwo zokumelwa ezingaqondile ezifanele zikhona, ukuthi amadokhumenti ahlangabezana nezimfuneko zamasiko aseJalimane, nokuthi ukuhlukaniswa kwekhodi ye-HS kuyahlolwa ngaphambi kokuba ukuthunyelwa kuhambe. I-Topway ingasiza abathengisi abadinga ukubhalisela i-VAT yaseJalimane noma ukuqasha ummeleli wezezimali ukuze ahlangabezane nesibopho sabo sokubuyiselwa kwe-VAT yanyanga zonke ngokubaluleka ngesakhiwo esifanele nokubaxhumanisa nochwepheshe bentela abafanelekayo eJalimane.
I-Topway iphinde inikeze izinsizakalo zokuthutha ulwandle ze-FCL kanye ne-LCL eziguquguqukayo ezivela eShayina ziye emachwebeni abalulekile emhlabeni jikelele, okuhlanganisa neHamburg kanye neBremen, okuyizindlela ezinkulu zokungena olwandle zaseJalimane. Lokhu kwenzelwa abathumeli abanomthamo noma iphrofayili yomkhiqizo efaneleka kangcono ukuthutha ulwandle. Ngenxa yokuthi lokhu kuguquguquka kwesimo kuvumela i-Topway ukuthi iphathe zonke ezinye izindlela zomthumeli, akudingeki ukuthi inamathele esixazululweni esisodwa kuphela. Amabhizinisi e-e-commerce aphesheya kwemingcele afuna ukukhula eYurophu azokuthola kuwusizo kakhulu ukukwazi ukushintsha kusuka ku-air express kuya ku-ocean LCL kuya ku-ocean FCL njengoba umthamo wawo ukhula, ngosizo olufanayo lokuvunyelwa kwamasiko kuzo zonke izindlela.
Uhlaka Olusebenzayo lwe-DDP eJalimane: Okufanele Uqinisekise Ngaphambi Kokuthunyelwa Ngakunye
Ngaphambi kokuba imikhiqizo isuke eShayina, kunezinto ezimbalwa okumele ziqinisekiswe, kungakhathaliseki ukuthi uqala isivumelwano esisha sokuthumela se-DDP noma uhlola esidala.
Into yokuqala ukuthi i-IOR icacile. Ngokubhala, qinisekisa ukuthi ubani ozofakwa njengongenisa irekhodi esimemezelweni sokungenisa impahla samasiko saseJalimane. Ngaphansi kwemigomo efanele ye-DDP, umthengisi kufanele abe nguye ozokwenza lokhu, kube nommeleli ongaqondile (i-ejenti yamasiko) osebenza egameni le-ejenti egameni lomthengisi. Cela umthumeli wakho ukuthi achaze isizathu esisemthethweni sokufaka umthengi ohlwini lwe-IOR futhi aqinisekise ukuthi banegunya elibhaliwe lommeli elivela kumthengi elibavumela ukuthi benze leso sitatimende.
Okwesibili ukubhalisela i-VAT yaseJalimane. Uma ungumthengisi futhi uzoba yi-IOR, udinga inombolo yokubhalisa ye-VAT yaseJalimane (i-Steuernummer noma i-USt-IdNr.) kanye nekhono lokufaka amafomu e-VAT yanyanga zonke noma ummeleli wezezimali ozokwenzela lokho. Ngaphandle kwalokhu, awukwazi ukubuyisa i-VAT yokungenisa oyikhokhayo, futhi iba yizindleko eziqondile kuzo zonke izimpahla ezithunyelwayo.
Okwesithathu, hlola amakhodi e-HS. Hlola ikhodi yezimpahla enezinombolo eziyi-10 zezinto zakho kusizindalwazi se-EU TARIC. Futhi, bona ukuthi kukhona yini intela yokulwa nokulahla impahla, izinyathelo ezengeziwe zentela, noma izindlela zokukhetha ezisetshenziswayo. Amanani entela kanye nezinyathelo zokuhweba bezimatasa kakhulu ngo-2024 nango-2025 ngezinto zikagesi, izimpahla ezihlobene ne-EV, kanye nezindwangu, okuyizinto ezivame ukunikezwa zivela eShayina.
Okwesine, zicabange ukuthi i-DDP iyigama elifanele ngempela lobudlelwano bakho bebhizinisi. Uma uthengisa i-B2B enkampanini yaseJalimane enenombolo yayo ye-EORI kanye nokubhaliswa kwe-VAT, kufanele ube nengxoxo engathi sína ngokushintshela kwimigomo ye-DAP. Kwenza imithwalo yakho yemfanelo ibe lula, kunciphisa ingozi yakho, futhi kungaholela ngisho nemiphumela engcono yezindleko iyonke uma nje izibalo zokubuyiselwa kwe-VAT zenziwe kahle.
Isiphetho
Ukuthunyelwa kwe-DDP eJalimane kwenza izinto zibe lula kumthengi futhi kunikeza umthengisi ithuba lokuncintisana ngokwenkonzo yamakhasimende. Empeleni, kubeka wonke umthwalo wemfanelo womthetho wamasiko waseJalimane, ukuthobela i-EU VAT, kanye nesibopho sokungenisa impahla kumthengisi. Iningi lezinkinga ezivelayo zenzeka ngoba umthengisi noma umthumeli wakhe abazange bazame ukuqonda ukuthi leso sisindo sisho ukuthini ngempela.
Uma wenza amalungiselelo e-DDP angenasibopho eJalimane, ngeke ukwazi ukuphunyuka. Iziphathimandla zentela zihlola ngenkuthalo izimemezelo ze-IOR. Ama-ejenti ayo amasiko avame ukugwema isibopho sokumelwa ngokungaqondile ngokubiza abathengi ngamanga njengabangenisi. Uma amadokhumenti engenziwanga kahle, imithetho yayo ye-VAT ithi umthengisi akasoze aphinde athole i-VAT yokungenisa. Futhi umphetho wokulawula—ukususwa kokukhululwa kwentela ye-€150, iphakheji ye-ViDA, uhlaka olusha lwe-UCC, kanye ne-CBAM—kwenza izinto zibe nzima kakhulu ngesikhathi lapho abathengisi abaningi sebevele benenkinga yokuqhubeka nokusebenza.
Ukungagwemi i-DDP akusiso impendulo. Ukuze ukwenze kahle, udinga isakhiwo se-IOR esifanele, ukubhaliswa kwe-VAT okufanele, ukuhlukaniswa kwe-HS okufanele, kanye nomlingani wezokuthutha obona ukuthobela imithetho njengengxenye ebalulekile yesevisi, hhayi nje ukucabanga kamuva. Izinkampani ezifaka imali ekulungiseni lezi zisekelo zizothola ukuthi i-DDP eya eJalimane iyenzeka futhi inenzuzo. Uma uthemba umuntu othumela imali okunikeza isilinganiso esishibhile futhi engabuzi imibuzo enzima, uthatha ingozi ezogcina ikubize imali eningi.
Imibuzo Evame Ukubuzwa
Q: Ingabe inkampani engeyona eye-EU ingasebenza ngokusemthethweni njengomthengisi werekhodi lokuthunyelwa kwe-DDP eJalimane?
A: Yebo, kodwa kuphela ngommeleli ongaqondile, i-ejenti yentela yaseJalimane noma umthengisi owenza ibhizinisi ngaphansi kwegama lakhe egameni lomthengisi. Izinkampani ezingezona eze-EU azikwazi ukusebenza njengabameleli abaqondile ngaphansi komthetho wentela yase-EU. Ummeleli ongaqondile unesibopho sesikweletu sentela kokubili ngendlela ehlangene neyaningana. Yingakho izinhlangano eziningi zigwema lesi sakhiwo futhi esikhundleni salokho zikhuluma ngomthengi.
Q: Kwenzekani nge-VAT yokungenisa uma umuntu engithumelayo ebhala umthengi waseJalimane njengo-IOR esikhundleni senkampani yami?
A: Ngokomthetho waseJalimane, umthengi waseJalimane angabhekwa njengomuntu okweleta i-VAT noma ngabe abavumelani. Umthengi akavunyelwe futhi ukuthatha i-VAT yokungenisa ekubuyiselweni kwakhe kwe-VAT. Ngemva kokuqeda, amasiko aseJalimane ngeke ashintshe idatha ye-IOR, okwenza kube nzima kakhulu ukulungisa izinto ngemva kokwenzeka.
Q: Ingabe ngidinga ukubhalisela i-VAT eJalimane ukuze ngisebenzise imigomo ye-DDP?
A: Uma ibhizinisi lakho lingumthengisi osemthethweni wezimpahla ze-DDP eJalimane, umthetho we-VAT waseJalimane uthi ngokuvamile kufanele ubhalisele i-VAT futhi wenze ukubuyiselwa kwemali njalo. Uma ungakwenzi lokhu, ngeke ukwazi ukubuyisa noma iyiphi i-VAT yokungenisa oyikhokhile. Ungaqasha ummeleli wezezimali ukuze akunakekelele lokhu.
Q: Ukususwa kokukhululwa kwentela yentela ye-EU engu-€150 kuyithinta kanjani isu lami le-DDP?
A: Kusukela ngoJulayi 2026, wonke amaphakheji angena e-EU, kungakhathaliseki ukuthi abiza malini, kuzodingeka akhokhe imali yentela. Lokhu kususa inzuzo yezindleko ezazikhona ukuthunyelwa kwe-DDP okunenani eliphansi. Ukuze bagcine izinzuzo zabo, abathengisi kuzodingeka bashintshe amanani abo, bashintshe indlela abathumela ngayo izinto, noma bacabange ngokuthunyelwa okuvela ngaphakathi kwe-EU.
Q: Ingabe i-DAP ingcono njalo kune-DDP yokuthunyelwa eJalimane?
A: Akuvamile; kuncike ekutheni wenza kanjani ibhizinisi. I-DAP ivame ukuba hlanzekile futhi ishibhile ekuthengisweni kwe-B2B uma umthengi waseJalimane enesethi yakhe yamasiko. I-DDP iseyindlela ejwayelekile ye-B2C e-commerce lapho amakhasimende kufanele akhokhele khona imisebenzi yawo kusenesikhathi. Into ebaluleke kakhulu ukulandela imithetho yanoma yiliphi igama olisebenzisayo.
