Ukuthunyelwa kwe-VAT yokungenisa yaseJalimane kanye ne-FCL: Indlela Yokubala Izindleko Zakho Zangempela Zokufika
Isingeniso
Uma bethenga izinto ezivela eShayina ziya eJalimane, iningi labangenisi libheka intengo kuphela. Balwa kanzima ngentengo yefektri, babheke amabhidi ambalwa okuthumela, bese bekholelwa ukuthi konke kuzohamba kahle echwebeni. Uma ucabanga lokho, wenza elinye lamaphutha abizayo kakhulu ongawenza ekuhwebeni kwamanye amazwe.
Iqiniso liwukuthi uma ukuthunyelwa kwakho kufika e-warehouse yaseJalimane, izindleko zokugcina zingaba ngu-50% kuya ku-80% ngaphezu kwalokho okukhokhele umhlinzeki. I-VAT yokungenisa eJalimane ingu-19% wezinto eziningi, futhi le ntela ayisekelwe nje enanini lezimpahla; isekelwe futhi ezindlekweni zokuthumela, umshwalense, kanye nezindleko zentela. Uma inhlangano yakho ithumela imithwalo egcwele yama-container (FCL) evela eShayina, udinga ukwazi yonke i-landed cost equation. Kungase kusho umehluko phakathi komugqa womkhiqizo owenza imali kanye nalowo odla kancane kancane izimpahla zakho.
Lesi sifundo sihlanganisa indlela yokuthola izindleko zokuthunyelwa kwe-FCL eJalimane, indlela i-VAT yokungenisa yaseJalimane esebenza ngayo ngo-2025-2026, kanye nendlela yokuhlela ukuhamba kwakho ukuze kungabikho okumangazayo emngceleni.
Ukuqonda i-VAT yokungenisa yaseJalimane (Einfuhrumsatzsteuer)
I-VAT yokungenisa impahla, noma i-Einfuhrumsatzsteuer (EUSt) ngesiJalimane, isebenza ezintweni ezifika eJalimane zivela ezweni elingekho e-EU, njengeShayina. Amanani afana, kodwa lokhu akufani ne-VAT evamile ekuthengisweni e-US. Igunya lentela laseJalimane (i-Zoll) liqoqa i-VAT yokungenisa impahla, hhayi ihhovisi lentela. Le ntela iqala lapho izimpahla zilethwa ezweni, hhayi lapho zithengiswa.
Izinga le-VAT elijwayelekile laseJalimane lokungenisa liyi-19%. Leli zinga lisebenza ezimpahleni eziningi zezentengiselwano, njengezinto zikagesi, imishini, izingubo, ifenisha, kanye nemikhiqizo yabathengi. Ezinye izinto, njengezincwadi, omagazini, kanye nezinye izinto zokudla, zikhokhiswa intela ngesilinganiso esiphansi esingu-7%. Akukho zinguquko ezimenyezelwe kulesi sakhiwo samanani kuze kube ngu-2025 kuze kube ngu-2026.
Ukubuka Konke Kwezinga le-VAT laseJalimane
| Isigaba | I-VAT Rate | Izibonelo Ezivamile |
| Izinga elijwayelekile | 19% | Izinto zikagesi, izingubo, imishini, izimpahla eziningi |
| Isilinganiso Esincishisiwe | 7% | Izincwadi, amaphephandaba, imikhiqizo yokudla, izindawo zokuhlala ehhotela |
| Izinga Eliyi-Zero / Ukukhululwa | 0% | Izinsizakalo ezithile zezimali kanye nomshuwalense |
I-VAT yokungenisa isekelwe enanini lentela yempahla kanye nentela yempahla, hhayi nje inani lemikhiqizo. Lokhu kuyinto abaningi abangenisa okokuqala abangayiqondi. Ngenxa yalo mphumela ohlanganisayo, umthwalo wakho wangempela we-VAT ungaphezu kuka-19% wenani le-invoyisi. Iziphathimandla zamasiko zaseJalimane zisebenzisa inani le-CIF (Izindleko, Umshwalense, Ukuthutha) ukuthola ukuthi kufanele likhokhiswe malini. Lesi yisamba sezindleko zemikhiqizo, izindleko zokuyithumela kwamanye amazwe, kanye nephrimiyamu yomshwalense.
Amabhizinisi abhalisele i-VAT futhi angenisa izinto ukuze aphinde azithengise noma azisebenzise ebhizinisini lawo ngokuvamile angayithola i-VAT yokungenisa ayikhokhile ngokufaka imbuyiselo yawo ye-VAT njalo ezinyangeni ezimbalwa. Lokhu kusho ukuthi kuyinto ehamba ngemali esikhundleni sezindleko ezihlala njalo, kodwa isikhathi sibalulekile ngoba amasiko kumele athole inkokhelo ye-VAT ngaphambi kokuba imikhiqizo ikhishwe, futhi ukubuyiselwa kwemali kwenzeka ngomjikelezo ohlukile. Uma ungabhaliselanga i-VAT, awukwazi ukubuyisa i-VAT yokungenisa, okusho ukuthi kuyindleko yangempela.
I-EU yasusa umkhawulo we-€22 de minimis we-VAT yokungenisa ngoJulayi 2021. Lokhu kusho ukuthi yonke into elethwe e-EU ivela ezweni elingelona ilungu manje inesibopho sokungenisa i-VAT, kungakhathaliseki ukuthi ibiza malini. Uhlelo lwe-Import One-Stop-Shop (IOSS) luvumela abathengisi ukuthi baqoqe futhi bakhokhe i-VAT ezintweni ezingaphansi kuka-€150 ze-B2C e-commerce. Kodwa ekuthunyelweni kwebhizinisi le-FCL, inqubo evamile yokukhokha i-VAT kanye nokumemezela amasiko isebenza ngokuphelele.
Ukuthunyelwa kwe-FCL kusuka eShayina kuya eJalimane: Lokho Okukhokhela Ngempela
Ukuthunyelwa kwe-Full Container Load (FCL) kuyindlela eyinhloko iShayina neJalimane ezihwebelana ngayo ngobuningi. I-FCL iyindlela engcono kakhulu uma ukuthunyelwa kwakho kukhulu kune-12–15 CBM noma ufuna ukuthula kwengqondo okuza nokuba nesitsha esizinikele. Ukhokha imali enqunyiwe yesitsha sonke, kungakhathaliseki ukuthi yi-20ft, 40ft, noma 40ft High Cube. Akunandaba ukuthi usebenzisa isikhala esingakanani ngempela. Lokhu kusho ukuthi ungathembela entengo, izikhathi zokuhamba zishesha kune-LCL, futhi mancane amathuba okulimala noma ukungcola okuvela ekulayisheni ndawonye.
IShanghai, iNingbo, iShenzhen (Yantian/Shekou), iQingdao, iGuangzhou, kanye neTianjin yizindawo zokungena ezinkulu zaseShayina lapho impahla ye-FCL iya khona eJalimane. IHamburg iyindawo yokungena ebaluleke kakhulu eJalimane, iphatha amakhonteyina amaningi kunanoma yiliphi elinye ichweba laseJalimane. IBremerhaven/Bremerhaven ingenye indlela eyinhloko yokukhetha, ikakhulukazi izimpahla zezimboni nezimoto ezisindayo.
Izinhlobo Zeziqukathi ze-FCL kanye Nezinga Lamanje Lezilinganiso (2025–2026)
| Uhlobo Lwesitsha | Umthamo | Izinga Elimaphakathi (eShayina–eJalimane) | Isikhathi Sokuthutha |
| 20ft Okujwayelekile | ~25 CBM / 22,000 kg | $ 1,500 - $ 3,000 | Izinsuku eziyi-28-38 |
| 40ft Okujwayelekile | ~55 CBM / 26,500 kg | $ 2,500 - $ 4,500 | Izinsuku eziyi-28-40 |
| 40ft High Cube | ~68 CBM / 26,500 kg | $ 3,500 - $ 5,500 | Izinsuku eziyi-28-40 |
Izinga lokuthutha eliyisisekelo liyisici esisodwa nje salokho okukweletayo. Izinga lokuthutha olwandle laziwa ngokungafaki izimali ezengeziwe ezikhula ngokushesha. Ithebula elingezansi libonisa izindleko ezengeziwe ezivamile okufanele uzihlelele lapho uthola izindleko zakho zokuthumela ze-FCL zangempela.
Izindleko Ezivamile Ze-FCL Esabelomali Sazo
| Ukukhokhisa okungaphezulu | Incazelo | Ibanga elijwayelekile |
| I-BAF | I-Bunker Adjustment Factor – inkokhelo eyengeziwe yezindleko zikaphethiloli | $100–$400/TEU |
| I-THC | Inkokhelo Yokuphatha Itheminali lapho isuka khona/lapho iya khona | $150–$300/TEU |
| I-PSS | Inhlawulo Ephakeme Yesizini (ngokuvamile i-Q3–Q4) | $200–$600/TEU |
| Imali Yemibhalo | Iphepha lemithwalo kanye namaphepha entela | $ 50- $ 150 |
| Demurrage | Ukugcinwa kwekhonteyina echwebeni ngale kwezinsuku zamahhala | $100+/ngosuku |
Ukuthunyelwa kwe-FCL kusuka eShayina kuya eHamburg kuvame ukuthatha phakathi kwezinsuku ezingama-28 nezingama-40, kuye ngokuthi ichweba lokusuka lihamba kuphi, umzila womzila wokuthumela izimpahla, nokuthi ngabe kukhona yini amachweba okudlulisela izimpahla endleleni. Iningi lemikhumbi yokuhamba ngesikebhe phakathi kweShayina neYurophu lisadlula eSuez Canal. Ngo-2024, izinkinga oLwandle Olubomvu zaphoqa ezinye izinkampani zemikhumbi ukuba zizungeze iCape of Good Hope, okwanezela izinsuku eziyi-8 kuya kweziyi-12 kanye no-$300 kuya ku-$500 ngesikhongozeli ngasinye ezindlekweni zikaphethiloli ezengeziwe. Lesi simo siqhubeke nokuthinta amanani empahla ngo-2025.
Ifomula Yezindleko Ezifike: Ukubalwa Kwesinyathelo Ngesinyathelo
Izindleko zokufika ziyizindleko eziphelele zokuthumela umkhiqizo usuka kumkhiqizi uye endaweni yakho yokugcina impahla noma endaweni yokusabalalisa eJalimane. Ngaphambi kokuthi usethe intengo yomkhiqizo, udinga ukwazi lesi sibalo, hhayi ngemva kokufika kokuthunyelwa. Kunezigaba eziningi kule ndlela njengoba amasiko aseJalimane ekhokhisa i-VAT ngaphezu kwenani lemikhiqizo.
Isinyathelo 1: Setha Inani le-CIF
Inani lempahla yaseJalimane liqala nge-CIF (Izindleko, Umshwalense, Ukuthutha). Inani lempahla ye-FOB, izindleko zokuthunyelwa kwamanye amazwe, kanye umshwalense wezimpahla iprimiyamu kufanele ifakwe ndawonye. Lena inombolo esetshenziswa yiZoll ukuthola ukuthi ingakanani intela yentela okufanele ikhokhiswe.
Isinyathelo 2: Bala Umsebenzi Wempahla
Sebenzisa izinga lentela elifanele enanini le-CIF. Ikhodi ye-HS (Harmonized System) yezimpahla zakho kanye nesizwe lapho zivela khona inquma amazinga entela. Isizindalwazi se-EU TARIC kanye nohlelo lwe-EZT-online lwaseJalimane kokubili kukuvumela ukuthi ubheke amazinga. Amanani ezimpahla ezivela eShayina avame ukusuka ku-0% (kwamanye ama-elekthronikhi nezinto zokusetshenziswa) kuya ku-12% noma ngaphezulu kwezingubo nezindwangu. Ezinye izinhlobo zezimpahla zinentela yokulwa nokulahla impahla ngaphezu kwentela evamile.
Isinyathelo 3: Bala Isisekelo se-VAT Yokungenisa
Inani le-CIF kanye nenkokhelo yentela ekhokhiwe yikho okwenza izinga le-VAT libe phezulu kune-19%. Isisekelo sakho se-VAT sikhuphukela ku-€13,366 uma inani lakho le-CIF lingu-€12,550 kanti intela yakho ingu-€816. Lokhu kusho ukuthi ukhokha u-19% iyonke, kufaka phakathi intela.
Isinyathelo 4: Engeza Zonke Izindleko Ezihambisanayo
Izindleko zakho zokufika zifaka okungaphezu nje kwentela yentela kanye ne-VAT yokungenisa. Kuhlanganisa nezindleko zokuphatha isikhumulo sezindiza (THC), i-custom brokerage izimali, noma yiziphi kugcinwa echwebeni, kanye nezindleko zokuthutha izimpahla zisuka echwebeni ziye ekhelini lakho lokulethwa eJalimane. Lezi zimali zingokoqobo futhi zinkulu, ikakhulukazi kubangenisi bokuqala abangacabangi ngazo.
Isibonelo Esisebenzayo: Inani Lezimpahla le-€10,000, Ukuthunyelwa kwe-FCL okungamamitha angu-20 eHamburg
| I-Cost Component | Inani (EUR) | amanothi |
| Inani Lempahla (FOB) | €10,000 | Inani le-invoyisi |
| Impahla Yomhlaba Wonke (FCL, 20ft) | €2,500 | China → Hamburg |
| Umshwalense Wempahla (0.4%) | €50 | Kwezimpahla + imithwalo |
| Inani le-CIF (Isisekelo Sekhasimende) | €12,550 | Izimpahla + Impahla + Umshwalense |
| Intela Yentela (isb., 6.5%) | €816 | Kuya ngekhodi ye-HS |
| Ngenisa isisekelo se-VAT | €13,366 | I-CIF + Intela Yentela |
| Ngenisa i-VAT (19%) | €2,540 | Kusetshenziswa esisekelweni se-VAT |
| Ukuphatha imbobo ne-THC | €300 | Izimali zechweba laseHamburg |
| I-Customs Brokerage | €200 | Izimali ze-ejenti |
| I-Inland Delivery (Germany) | €350 | Ichweba eliya endaweni yokugcina impahla |
| Isamba Sezindleko Zokutholwa | €16,756 | +67.6% ngaphezu kwe-FOB |
Kulesi simo, ukuthunyelwa okune-invoyisi yefektri engu-€10,000 kunezindleko zokufika eziphelele ezingaba ngu-€16,756, okungaphezu ngo-67.6% kunenani lokuqala lezinto. Amabhizinisi abhalisele i-VAT angabuyisa ingxenye ye-VAT yokungenisa (€2,540), okwehlisa izindleko zangempela ezingenakubuyiswa zibe cishe ngu-€14,216. Noma kunjalo, iqiniso lokuthi i-VAT iboshelwe emalini yokusebenza ngenkathi ilinde ukubuyiselwa imali liyinkinga enkulu kumabhizinisi akhulayo.
Izinto Ezibalulekile Okufanele Zicatshangelwe Ngokuhambisana Nemithetho eJalimane ngo-2025–2026
IJalimane inemithetho nemigomo eqinile yokungenisa impahla eqiniswa kahle. Kunezinyathelo eziningana zokuthobela imithetho okudingeka uzenze ngaphambi kokuba ukuthunyelwa kwakho kokuqala kwe-FCL kufike eHamburg.
Uma ibhizinisi lifuna ukuletha izinto e-EU, kumele lithole inombolo ye-EORI (Ukubhaliswa Kwabasebenza Kwezomnotho Nokuhlonza). Impahla yakho izogcinwa emasimini ngaphandle kwayo. Uma uyinkampani evela ngaphandle kwe-EU eletha izimpahla eJalimane, uzodinga ukubhaliswa kwe-VAT yaseJalimane noma ummeleli wezezimali. Kusukela ngoJanuwari 2025, i-EU Small Business Scheme ngaphansi kweSigaba 19a soMthetho we-VAT waseJalimane izokwenza kube lula ngamabhizinisi amancane ahlangabezana nezindinganiso ezithile ukwenza ibhizinisi. Kodwa-ke, iningi labangenisi bezentengiselwano abasebenza esikalini se-FCL kuzodingeka babhalisele i-VAT ephelele.
Ukuthobela imithetho ethile yomkhiqizo kubaluleke ngendlela efanayo. Izimpahla ze-elekthronikhi neze-elekthronikhi kumele zibe nophawu lwe-CE futhi zilandele umyalelo we-WEEE. Ukuze uthengise lezi zimpahla eJalimane, udinga ukuba ne-WEEE-Reg.-Nr. ebhalisiwe. Izinto eziwela ngaphansi kwemithetho ye-REACH, ikakhulukazi amakhemikhali nezinto ezihlanganisa izinto ezivinjelwe, kudingeka zibe namaphepha afanele. Izinto ezithintana nokudla zidinga ukuvunyelwa yi-LFGB. Uma ungazibonisi izitifiketi ezidingekayo, amasiko angase agcine imikhiqizo yakho, akuphoqe ukuthi uyithumele kabusha kwamanye amazwe, noma uyibhubhise ngezindleko zakho.
I-EU ishintshe amagama ayo ahlanganisiwe ka-2025, yengeza izihlokwana ezintsha zamabhethri e-lithium-ion (HS 8507) kanye nemikhiqizo enobungani nemvelo, phakathi kwezinye izinto. Lokhu kungenxa yokuthi ukuhlukaniswa kwekhodi ye-HS kunikeza isisekelo sokubalwa kwentela efanele. Elinye lamaphutha avame kakhulu futhi abizayo ekuthuthweni kwempahla ukuhlukanisa kabi. Kungaholela ezindleleni ezingakhokhelwa kahle (okungaholela ezidingweni zokukhokha emuva kanye nezijeziso) noma ezindleleni ezikhokhelwa ngokweqile (okusho ukushiya imali etafuleni). Ngaphambi kokuthi ubhuke ukuthunyelwa kwakho, hlola njalo amakhodi akho e-HS uqhathanisa nedathabheyisi yakamuva ye-EU TARIC.
Indlela Ukuthunyelwa Kwe-Topway Okusekela Ngayo Imisebenzi Yakho Ye-FCL Esuka E-China Iya E-Germany
I-Topway Shipping, eseShenzhen, eShayina, ibilokhu ingumhlinzeki ochwepheshe wezixazululo ze-e-commerce logistics ezivela emingceleni kusukela ngo-2010. I-Topway Shipping inedumela lokubiza amanani acacile, ukwesekwa kokuthobela imithetho ngokushesha, kanye nokubonakala okugcwele kuzo zonke izintambo zokunikezela eziyinkimbinkimbi. Lokhu kungenxa yokuthi ithimba layo elisungule lineminyaka engaphezu kwengu-15 yesipiliyoni sokusebenza ngezandla ekuphathweni kwempahla kwamanye amazwe kanye nokususwa kwempahla yamasiko.
I-Topway Shipping iphatha konke ukuthuthwa kwempahla kwabangenisi abathumela i-FCL besuka eShayina beya eJalimane. Lokhu kuhlanganisa ukuqoqa izimpahla efektri, ukubhuka izimpahla zasolwandle kanye namaphepha, ukuhlanza amasiko eHamburg noma eBremen, nokuziletha endaweni yakho yokugcina impahla noma esikhungweni sokugcwalisa noma kuphi eJalimane. Ngenxa yokuthi abasebenzi bazi okuningi ngemithetho yamasiko e-EU, ungaqiniseka ukuthi unekhodi ye-HS efanele kanye namaphepha kusukela ekuqaleni. Lokhu kunciphisa amathuba okubambezeleka noma izinkinga ngokuthobela imithetho emngceleni.
I-Topway Shipping ingathumela kokubili imithwalo yolwandle ye-FCL kanye ne-LCL kusuka kuzo zonke izikhumulo ezinkulu zaseShayina, njengeShenzhen, iShanghai, iNingbo, iGuangzhou, iQingdao, kanye neTianjin, iye ezikhumulweni ezibalulekile emhlabeni jikelele. Ithimba lizokwenza ngokwezifiso ikhambi ukuze livumelane nephrofayili yakho yemithwalo nesikhathi, kungakhathaliseki ukuthi uthutha isitsha esingamamitha angu-20 sezinto zikagesi zabathengi, ifenisha ephakeme engamamitha angu-40, noma uhlanganisa ukuthunyelwa okuncane kwe-LCL ukuze wonge imali. Izixazululo zokugcina impahla zaseYurophu zaphesheya zinikeza izinkampani izinketho eziningi uma kukhulunywa ngokuphatha izinto ezikhona emakethe engaphezu kweyodwa noma zidinga indawo yokufaka izimpahla ngaphambi kokuba zithunyelwe.
Enye yezinto i-Topway Shipping ezenzayo kangcono ukusiza ekuhleleni izindleko zokufika. Ithimba aligcini nje ngokunikeza intengo yempahla; liphinde lisebenze nabangenisi ukuze libabonise yonke imininingwane yezindleko, okuhlanganisa impahla, intela, i-VAT, nezinye izimali, ngakho-ke akukho okumangazayo lapho kufika impahla. Lolu hlobo lolwazi olucacile luwusizo kakhulu ezinhlanganweni ezisanda kuthunyelwa i-FCL eJalimane. Kwabangenisi abanolwazi, lokhu kusho ukwenza izinqumo ezingcono ngamanani nokulandelela kangcono izindleko zempahla.
Uma ibhizinisi lakho likhula futhi ufuna umlingani wezokuthutha owazi kokubili uhlangothi lokuthumela impahla lwaseShayina kanye nemithetho yokungenisa impahla yaseJalimane, i-Topway Shipping ingakusiza ngalokho kusukela ekuqaleni.
Amasu Okuthuthukisa Izindleko Zakho Zokufika
Isinyathelo sokuqala ukuqonda ifomula. Izinzuzo zangempela zivela ekwenzeni kube ngcono. Abathumeli bezimpahla kwamanye amazwe abakhathalela ukuphatha izindleko zokufika banezinketho eziningi.
Ukukhetha i-Incoterms efanele kushintsha ukuthi ubani obhekene nengxenye yohambo nokuthi ubani okhokhela yona. I-FOB (Free on Board) yigama elivame kakhulu lokuthunyelwa kwempahla kwamanye amazwe okuvela eShayina. Ikunikeza ukulawula ukubhukha impahla, ngakho-ke ungakhuluma ngqo nomuntu othumela impahla yakho esikhundleni sokukhokha i-markup yomhlinzeki. Nge-DDP (Delivered Duty Paid), umhlinzeki noma umhlinzeki wezokuthutha unakekela konke, kufaka phakathi intela kanye ne-VAT. Lokhu kwenza izinto zibe lula, kodwa ngokuvamile kubiza kakhulu futhi kungenza kube nzima ukubona isakhiwo sezindleko ezigcwele.
Izindleko zokuthumela umkhiqizo ngamunye ziyakhuphuka noma zehle kuye ngokuthi zingaki izitsha ezisetshenziswayo. Isitsha esingamamitha angu-40 ngokuvamile sibiza ngaphezu kuka-25-40% kunesitsha esingamamitha angu-20, kodwa singathwala cishe okuphindwe kabili. Uma umthwalo wakho ucishe ugcwalise ibhokisi elingamamitha angu-20, ukukhuphukela ebhokisini elingamamitha angu-40 cishe njalo kukongela imali ngeyunithi ngayinye. Impahla ngayinye iyazuza ngokwenza isilinganiso esifanele se-CBM ngaphambi kokubhukha nokupakisha ngendlela ekhulisa ukusebenza kahle kwevolumu.
Ungonga imali eningi ngokuhlela isikhathi sokuthunyelwa kwakho ukuze kungehli ngesikhathi sesizini esiphezulu. Amanani empahla avame ukukhuphuka kakhulu kwikota yesithathu neyesine njengoba abathumeli belungiselela amaholide kanye noNyaka Omusha WaseShayina. Uma ukuhlela kwakho impahla kuvumelana nezimo, ungonga u-15-30% ezindlekweni zempahla yasolwandle ngokubhukha ngaphandle kwala mafasitela bese uvala amanani nomthumeli wakho wempahla ngezinkontileka zokudlulisela phambili noma izivumelwano zesevisi zesikhathi eside. Uma unenkampani ekhokha i-VAT, ukusebenzisana nomthumeli wakho wentela ukwenza uhlelo lwakho lokuhlehliswa kwe-VAT yokungenisa lube luhle ngangokunokwenzeka kuzosiza nemali yakho yokusebenza.
Isiphetho
Uma uthumela i-FCL isuka eShayina iya eJalimane, kunezindleko eziningi kakhulu kunezindleko zokuthutha olwandle kanye namanani efektri. Izindleko zokufika zingaba ngaphezu kuka-60% kunentengo yakho ye-FOB ngenxa ye-19% ye-VAT yokungenisa yaseJalimane, intela yentela esekelwe kukhodi yakho ye-HS kanye nenani le-CIF, izimali zokuphatha ichweba, izimali zomthengisi, kanye nezindleko zokulethwa ngaphakathi ezweni. Akuwona nje umsebenzi wokubalwa kwezimali wasehhovisi ukuqonda nokubikezela ngokunembile isithombe sezindleko eziphelele. Kuyisinqumo sebhizinisi esiphambili esinquma ukuthi umkhiqizo ufanele ukungeniswa noma cha.
Uma usuyazi ifomula, kulula: qala ngenani le-CIF, engeza izinga lentela yempahla, uthole i-VAT engu-19% esilinganisweni esihlanganisa intela, bese ufaka zonke ezinye izimali. Yenza lokhu kubala ngaphambi kokufaka i-oda, hhayi ngemva kokuthunyelwa kweziqukathi.
Uma usebenza nomlingani wezokuthutha njengeTopway Shipping ukuze uphathe imisebenzi yakho ye-FCL usuka eShenzhen noma kunoma yiliphi ichweba elikhulu laseShayina eliya eJalimane, uthola ulwazi oludingayo ukuze uphathe ngokuqiniseka ukuthobela imithetho yamasiko, ukhethe ama-container angcono kakhulu, futhi uhlele izindleko zakho zangempela zokufika. Umqondo awukona nje ukuthutha izimpahla; ukwenza kanjalo ngendlela eyenza imali.
Imibuzo Evame Ukubuzwa
Q: Ingakanani izinga le-VAT lokungenisa impahla laseJalimane lamanje lezimpahla eziningi ezivela eShayina?
A: Izinga elijwayelekile le-VAT yokungenisa eJalimane lingu-19% wenani le-CIF lezinto kanye nanoma yimuphi umrhumo wentela. Izinga eliphansi lika-7% lisebenza ezinhlotsheni eziningana zezinto, njengezincwadi kanye neminye imikhiqizo yokudla.
U: Ngingayithola yini i-VAT yokungenisa ekhokhelwe eJalimane?
A: Yebo, uma ibhizinisi lakho libhaliselwe i-VAT eJalimane futhi uletha imikhiqizo yokusetshenziswa kwebhizinisi noma yokuthengisa, ungathola i-VAT yokungenisa emuva njengentela yokufaka ngokubuyiselwa kwe-VAT yakho evamile. Abantu ngabanye namabhizinisi angabhaliselanga i-VAT abakwazi ukuyibuyisa.
Q: Kuthatha isikhathi esingakanani ukuthunyelwa kwe-FCL kusuka eShayina kuya eJalimane?
A: Ukuhamba ngemikhumbi kuya echwebeni ngokuvamile kuthatha izinsuku ezingama-28 kuya kwezingama-40, kuye ngokuthi imikhumbi isuka kuphi kanye nomzila. Sekukonke, ukuthunyelwa kwemikhumbi kuya endlini ngendlu, okuhlanganisa ukucutshungulwa kwempahla yasekhaya kanye nokulethwa kwayo ezweni, ngokuvamile kuthatha izinsuku ezingama-35 kuya kwezingama-55.
U: Uyini umehluko phakathi kwentela yempahla engenayo kanye ne-VAT yokungenisa impahla?
A: Ikhodi ye-HS kanye nesizwe somsuka womkhiqizo wakho kusungula inkokhelo yamasiko, okuyintela yokuhweba. I-VAT yokungenisa iyintela yezimpahla ekhokhiswa ngesilinganiso esijwayelekile sasekhaya esingu-19%. I-VAT yokungenisa isekelwe enanini le-CIF kanye nenkokhelo yamasiko, okusho ukuthi intela ifakiwe esisekelweni se-VAT.
U: Ingabe ngidinga inombolo ye-EORI ukuze ngingenise impahla ye-FCL eJalimane?
A: Yebo. Zonke izinkampani eziletha izimpahla e-EU kumele zibe nenombolo ye-EORI (Ukubhaliswa Nokuhlonza Kwabasebenza Kwezomnotho). Ukuthunyelwa kwakho kuzobhajwa emasimini uma ungenayo. Amabhizinisi e-EU kumele afake izicelo ngomnyango wamasiko wezwe lawo. Amabhizinisi angaphandle kwe-EU angabhalisa ngqo emasimini aseJalimane.
U: Kufanele ngikhethe nini i-FCL kune-LCL yokuthumela eJalimane?
A: I-FCL iyindlela engcono uma ukuthunyelwa kwakho kukhulu kune-12–15 CBM, lapho ukuphepha kwempahla kubalulekile, noma lapho udinga ukuletha umkhiqizo wakho lapho ngokushesha ngaphandle kokubambezeleka okuhambisana ne-LCL. I-LCL iyindlela engabizi kakhulu yokuthumela amaphakheji amancane ngoba yabelana ngendawo yamabhodlela nabanye abathumeli.
