Indlela Izindleko Zokungenisa Ne-VAT ZaseFrance Ezibalwa Ngayo Ezimpahleni Ezinkulu Ezivela EShayina — Ngaphambi Kokubhukha Ukuthunyelwa
Isingeniso
Ukuthumela imikhiqizo emikhulu kusuka eShayina kuya eFrance akulula. Kusukela ekuthuthweni kwefektri kuya ekuthuthweni olwandle, ukuphathwa kwechweba kanye nokulethwa okuhamba ibanga elide kulo lonke elaseYurophu, kulula ukulahleka kwezokuthutha bese ukhohlwa ukuthi yini engaba yinto ebaluleke kakhulu... izindleko zokufika eziqhutshwa yizindleko zamasiko aseFrance kanye ne-VAT.
Ngo-2024, iFrance yathenga izimpahla ezingaphezu kwezigidigidi ezingama-USD 77 eShayina, iningi lazo ifenisha, izinto zasendlini, kanye nemishini. Kwamabhizinisi athumela imithwalo emikhulu noma emikhulu - amasofa, ama-treadmill, imishini yokuwasha, izihlalo zokubhucunga, ama-scooter kagesi - umthwalo wentela ungase wengeze kalula amanye amaphesenti angama-20 kuya kwangu-30 ngaphezu kwentengo ye-FOB ngaphambi kokuba ukuthunyelwa okukodwa kufinyelele kumsebenzisi wokugcina. Ukukubiza kabi lokhu, ngisho nangamaphesenti ambalwa, kungadla yonke imali yakho ekuthunyelweni.
Lo mhlahlandlela ubhalelwe ngqo abathengisi be-e-commerce abavela kwamanye amazwe, abaqhubi bewebhusayithi abazimele, abathumeli be-B2B kanye nabaphathi bezokuthutha abadinga ukwazi kahle ukuthi intela yentela yaseFrance kanye ne-VAT kubalwa kanjani ekuthunyelweni okukhulu okuvela eShayina - ngakho-ke akukho okumangazayo lapho i-invoyisi yokususa izimpahla ifika.
Kungani Izimpahla Ezinkulu Zithwala Umthwalo Wentela Ongalingani
Iphutha liwukuthi intela yempahla iyingxenye encane kakhulu yalokho okukhokhele ifektri. Eqinisweni, njengoba iyilungu le-European Union, iFrance isebenzisa indlela ye-CIF (Cost, Insurance and Freight) yenani lempahla. Lokhu kubonisa ukuthi isisekelo sentela akuyona nje intengo yokuthenga yemikhiqizo, kodwa futhi nezindleko zempahla zamazwe ngamazwe kanye neprimiyamu yomshuwalense kuze kube yilapho ungena e-EU.
Amaphakheji amancane, alula anengxenye encane yenani lokuthunyelwa eliphelele emikhiqizweni, ngakho-ke i-CIF ingaphezulu kancane kwezindleko zezimpahla. Kodwa ezintweni ezinkulu njengesethi yesofa enezicucu ezinhlanu, umshini wokulinganisa webhizinisi noma izihlalo zokuhlikihla, izimpahla zingenza ingxenye enkulu yenani lokuthunyelwa eliphelele. Konke lokho kungena ngokushesha esisekelweni sokubala sentela. Isitsha sefenisha esingamamitha angu-40 esivela eGuangzhou siya eLe Havre singaba nezimpahla kanye nomshuwalense osukela ku-EUR 3,000 kuya ku-EUR 5,000 noma ngaphezulu kuye ngezimo zemakethe. Uma iphakheji yakho inkulu futhi isinda, lokhu kuyanda kokuphindaphindeka kwentela yakho iyonke.
Izinsika Ezintathu Zokubala Amasiko AseFrance
Ikhodi ye-HS
Yonke imikhiqizo engena eFrance kumele ihlukaniswe ngekhodi ye-Harmonised System (HS), eguqulwa ibe yikhodi ye-TARIC enezinombolo eziyi-10 ohlelweni oluhlanganisiwe lwe-EU lwentela yamasiko. Le khodi inquma ukuthi yiliphi izinga lentela elisebenzayo. Luwulwazi olulodwa olubaluleke kakhulu kunoma yikuphi ukubalwa kwamasiko futhi ukungalungi kuyo kuphakathi kwamaphutha avame kakhulu futhi abizayo awenziwa ngabangenisi.
Isizindalwazi se-TARIC sitholakala esidlangalaleni kuwebhusayithi esemthethweni yeKhomishini yaseYurophu kanti uphiko lwezentela lwaseFrance lunenjini yokusesha ku-douane.gouv.fr. Izahluko ze-HS ezifanele kakhulu zezinto zasekhaya ezinkulu kanye nemishini yokuzivocavoca zingaba ngu-94 (ifenisha), 95 (imishini yezemidlalo), 84 (imishini nezinto zikagesi) kanye no-87 (izimoto, kufaka phakathi izikuta zikagesi). Amanani kulezi zahluko agcwele yonke indawo - ngisho nangaphakathi kwezigaba ezincane zemikhiqizo ebonakala ifana. Kuhle ukuthatha umzamo wokuhlukanisa kahle iphakheji yakho ngaphambi kokuyibhukha.
Inani Lempahla Ethengiswayo (CIF)
Inani lentela ngaphansi kohlelo lwe-CIF lifaka phakathi inani lempahla kanye nezimpahla zamazwe ngamazwe eziya echwebeni lokungena le-EU, kanye nomshuwalense. Iziphathimandla zentela zaseFrance zinelungelo lokungabaza amanani afunwayo, ikakhulukazi uma ukuthengiselana phakathi kwezinhlangano ezihlobene kuhilelekile noma lapho imibhalo ibonakala inganele. Ukuphoqelelwa komthetho kuye kwanda kakhulu kusukela ngo-2024: Intela zaseFrance zithathe izinto ezilinganiselwa ku-EUR 2.5 billion ezazingabalulekile ngo-2024 kuphela, futhi umkhuba wokuhlola okuqinile uyaqhubeka ngo-2025 nango-2026. Ama-invoyisi anembile futhi aqoshwe ngokugcwele kanye nezindleko zokuthutha akuyona into ongayikhetha, kuyimpoqo.
Izwe Lokudabuka
Uhlelo lwentela olusebenzayo luncike ezweni elivela kulo. I-EU isebenzisa amazinga ayo ajwayelekile e-Most Favoured Nation (MFN) ezimpahleni ezenziwe eShayina, ngaphansi kwe-Common Customs Tariff. Kanye nesilinganiso sentela eyisisekelo, izigaba eziningana zemikhiqizo zingaphansi kwezinyathelo ezengeziwe zokulwa nokulahla izimpahla – lokhu kuyiqiniso ikakhulukazi kwezinye izigaba zefenisha, izinto zensimbi kanye nezinto zikagesi zabathengi. Hlola njalo ikhodi yakho ye-HS ehlukile kusizindalwazi se-TARIC se-EU ukuze uthole izinyathelo ezengeziwe zokuvikela ukuhweba ngaphambi kokuqedela ukuthunyelwa kwakho.
Indlela Ukubala Okusebenza Ngayo Ngempela: Isinyathelo Ngesinyathelo
Ifomula yokubala intela yokungenisa iyonke eFrance ilula uma usuqonda okufakwayo. Nansi iketanga lokubala elijwayelekile:
Isinyathelo 1 — Nquma Inani le-CIF
Inani le-CIF = Izindleko Zezimpahla + Ukuthutha Kwamazwe Ngamazwe + Umshuwalense
Isinyathelo 2 — Bala Intela Yentela
Inkokhelo Yentela = Inani le-CIF x Izinga Lenkokhelo Elisebenzayo (elinqunywa yi-HS Code)
Isinyathelo 3 — Bala i-VAT yokungenisa
Isisekelo se-VAT = Inani le-CIF + Intela Yempahla Ekhokhwayo
I-VAT yokungenisa = Isisekelo se-VAT x 20% (isilinganiso esijwayelekile saseFrance)
Isinyathelo 4 — Umthwalo Wentela Ophelele
Intela Yokungenisa Yonke = Intela Yentela + I-VAT Yokungenisa Yonke
Isibonelo esisebenzayo: uthumela osofa abahlotshiswe nge-upholstery besuka eShenzhen baye eLe Havre ngenani lika-EUR 8,000. Izimpahla ezidlula olwandle ziyi-EUR 1,500 kanti umshwalense uyi-EUR 200. Inani le-CIF liyi-EUR 9,700. I-HS 9401 ihlanganisa osofa, kanti izinga lentela ye-EU licishe libe ngu-2.7%. Imali ekhokhwayo izoba yi-EUR 262. Isisekelo se-VAT sizoba yi-EUR 9,962 kanti ngo-20% i-VAT yokungenisa izoba yi-EUR 1,992. Izindleko zakho eziphelele zentela zingaba yi-EUR 2,254. Ngakho-ke cishe zingama-28% ngaphezu kwentengo yokuqala yokukhiqiza. Kumthengisi obeke isabelomali esingu-10% kuphela, igebe lishesha futhi linzima.
Amanani Entela Yezintela Zezigaba Zomkhiqizo Ovamile Omkhulu Kakhulu
Ithebula elingezansi libonisa amazinga entela e-EU abonisa izigaba zemikhiqizo ezivame ukulethwa njengempahla enkulu evela eShayina iya eFrance. Ngaphambi kokwenza noma yiziphi izinqumo zebhizinisi, hlola njalo ikhodi yangempela ye-TARIC kanye nesilinganiso samanje njengoba amanani eshintsha ngomthetho wokuhweba we-EU kanye nophenyo lokulwa nokulahla impahla.
| Isigaba somkhiqizo | Isahluko se-HS | Izinga Lentela Elijwayelekile le-EU | Ingozi Yokulwa Nokulahla Inkunkuma |
| Osofa abahlotshiswe nge-upholstery kanye nezihlalo | 9401 | I-2.7% - 5.6% | ongaphakeme |
| Imibala | 9404 | I-2.5% - 5.0% | ongaphakeme |
| Ifenisha yokudlela/yegumbi lokulala | 9403 | I-2.7% - 5.6% | Okulingene (ukhuni) |
| Imishini yokunyathela kanye nemishini yokuzivocavoca umzimba | 9506 | 2.7% | ongaphakeme |
| Izihlalo zokubhucunga | 9401 / 9019 | I-2.7% - 3.7% | ongaphakeme |
| Amafriji | 8418 | I-1.5% - 2.7% | Phansi–Ngaphakathi |
| Imishini yokuwasha | 8450 | 2.7% | ongaphakeme |
| Izitsha zokuhlanza | 8422 | 2.2% | ongaphakeme |
| Ama-scooter kagesi / amabhayisikili kagesi | 8711 | 6.0% - 48.5%* | Phezulu* |
| Ama-range hood kanye nama-cooktop egesi | 8414 / 7321 | I-1.7% - 3.7% | ongaphakeme |
| Izikrini zokubonisa zezentengiso | 8528 | I-0% - 2.5% | ongaphakeme |
* Amabhayisikili kagesi aseShayina kanye nezinhlobo ezithile zama-e-scooter ziye zabhekana nemithwalo enzima yokulwa nokulahla izimpahla kanye nemithwalo yokuphikisana nemithetho e-EU eminyakeni yamuva nje. Ngaphambi kokuhlela umthwalo kulesi sigaba, hlola njalo izinyathelo ezisebenzayo zamanje.
Umthelela Wokuhlehliswa Kwe-VAT — Iphuzu Elibalulekile Lokusebenza
Enye yezinguquko zakamuva ezibaluleke kakhulu zenqubo ezithinta ukuthunyelwa kwezimpahla eShayina kuya eFrance usuku lokukhokhwa kwe-VAT. Kusukela ngoJanuwari 1, 2022, i-VAT yokungenisa eFrance ishintshelwe ohlelweni lokukhokhisa intela okuphoqelekile (ukuhlehliswa). Ngaphambilini, abathumeli bezimpahla kwakulindeleke ukuthi bakhokhe i-VAT ekusulweni kwentela bese beyibuyisa ngamafayela abo okubuyisa i-VAT njalo - umthwalo wemali ongase ube nzima ekuthunyelweni okukhulu.
Uhlelo olukhona ludinga ukuthi inkampani engenisa eFrance ibe nenombolo ye-VAT yaseFrance esemthethweni. Amabhizinisi angewona awe-EU, njengabathumeli bangaphandle baseShayina noma ama-ejenti abo asebenza njengabathumeli bamarekhodi, avame ukudingeka ukuthi aqoke ummeleli wezezimali eFrance. I-VAT ikhokhwa ngomjikelezo ojwayelekile wokubuyiselwa kwe-VAT kunokuba ikhokhwe kusengaphambili emasimini. Lolu shintsho luyinzuzo enkulu kubathumeli abavamile, abazobona izidingo zabo zemali yokusebenza zincishiswa kakhulu, kodwa kudala inkinga yokuphatha mayelana nokubhaliswa kwe-EORI kanye nokumelwa kwezezimali okumele kuxazululwe kahle ngaphambi kokuba kufike ukuthunyelwa kokuqala.
Kubalulekile ukuthi abathengisi baseShayina abahlinzeka ngensizakalo ye-DDP baveze ukuthi awukwazi ukufaka nje i-"DDP" ku-invoyisi yebhizinisi lakho bese ushiya izindlela zentela zizenzekela. Udinga ukuba khona kwe-VAT yaseFrance okuhlelekile ngokuphelele, noma umlingani wezokuthutha ongakunikeza lokhu.
Imisebenzi Yokulwa Nokulahla Impahla — Intela Efihliwe Engaphinda Izindleko Zakho Kabili
Izindleko ezijwayelekile zentela yempahla ezimpahleni eziningi zabathengi ezivela eShayina zincane, kusukela ku-0 kuya ku-12%, kanti isilinganiso sisonke singaba ngu-4.2%. Izindleko zokulahla izimpahla kanye nezindleko zokukhokha zingenye indaba, futhi ingenye yezingozi ezinkulu zezimali kubathengisi abangazange benze ucwaningo olwanele lokuthunyelwa ngaphambi kokuthunyelwa.
I-EU isebenzisa izindlela zokulwa nokulahla udoti ukuvikela imboni yayo yendawo ezintweni ezithunyelwa kwamanye amazwe ngamanani abhekwa njengangaphansi kwenani elijwayelekile lemakethe. Zikhokhiswa ngaphezu kwezindleko ezijwayelekile ze-MFN futhi zingaba phezulu kakhulu. I-EU ivame ukwenza uphenyo olusha lokulwa nokulahla udoti futhi ihlole izindlela ezikhona. Ngakho-ke isigaba somkhiqizo esasicacile ngonyaka odlule singase sibe ngaphansi kwezinqubo ezintsha lapho isitsha sakho sifika. Ezimpahleni ezinkulu ezivela eShayina, ukugcizelela okukhulu kugxile ezinhlotsheni ezithile zefenisha yokhuni oluqinile, imikhiqizo yesakhiwo esekelwe ensimbi, kanye nama-electrical wheeler amabili.
Njengomkhuba omuhle kakhulu, hlola njalo isizindalwazi se-TARIC se-EU ukuthola noma yiziphi izindlela zokuvikela ukuhweba zamanje ezingasebenza kukhodi yakho enezinombolo eziyi-10 njengengxenye yokuhlolwa kwakho okuvamile kokuthunyelwa ngaphambi kokuthunyelwa - njalo, hhayi nje okokuqala lapho usetha umzila wokuhweba. Imithetho ingashintsha phakathi kokuthunyelwa.
Ukukhetha kwe-Incoterms kanye Nemiphumela Yakho Yentela
I-Incoterms eyasungulwa phakathi komthengisi nomthengi ayinqumi nje kuphela ukuthi ubani ophethe ingozi yempahla kanye nomshuwalense, kodwa futhi nokuthi ubani osebenza njengongenisa impahla orekhodiwe - futhi ngenxa yalokho ngubani onesibopho ngokomthetho ngezindleko zentela kanye ne-VAT. Lokhu kunemiphumela ewusizo ngokushesha ekuphathweni kwezimpahla ezinkulu kakhulu emngceleni waseFrance.
I-DDP (Delivered Duty Paid) – umthengisi ukhokha zonke izindleko kufaka phakathi intela, intela kanye nokulethwa endaweni yomthengi. Kuyindlela ekhanga kakhulu kubathengi baseYurophu ngoba yenza izinto zibe lula kubo – bakhokha intengo eyodwa efaka konke futhi baletha izimpahla emnyango wabo. Kodwa-ke, kudinga inkampani ethengisayo ukuthi ithole inombolo ye-VAT yaseFrance (noma i-ejenti yezimali), ukuze iphathe izimemezelo zamasiko ngendlela efanele futhi ithwale izindleko ezigcwele kanye nobunzima bokuphatha bokuthobela imithetho. Uma izimo ziyi-DAP noma i-CIF, ikhasimende linesibopho sezidingo zokungenisa. Ukungavumelani okubizayo kanye nokubambezeleka kokukhishwa kwempahla kuyimbangela evamile yokungafani kwe-Incoterms, ikakhulukazi kumakhasimende amancane e-e-commerce kumapulatifomu aseYurophu acabanga ukuthi umthengisi unakekela yonke imithwalo.
Ukuhlaziywa Kwezindleko Ezigcwele Zokuthunyelwa Okuxubile Okukhulu
Isibonelo esisebenzayo esibonisa ukuthi zonke lezi zinto zihlanganiswa kanjani esimweni sangempela: Umthengisi waseShayina uthumela isitsha esisodwa esingamamitha angu-20 esinezihlalo zokuhlikihla eziyi-10 kanye nama-treadmill ayi-5 kumakhasimende aseLyon, eFrance, ngokwemigomo ye-DDP. Umnikelo wesendlalelo ngasinye sezindleko ezindleleni zangempela zokufika uboniswe kuthebula elingezansi.
| I-Cost Component | Inani (EUR) | amanothi |
| Intengo yefektri (i-FOB Shenzhen) | 12,000 | Inani lezimpahla ezimenyezelwe |
| Impahla yolwandle (eya eMarseille) | 1,800 | I-LCL ihlanganisiwe |
| Umshwalense wasolwandle | 150 | ~0.5% wesisekelo se-CIF |
| Inani le-CIF (isisekelo samasiko) | 13,950 | Isamba sangaphezulu |
| Izindleko Zokubhukha — izihlalo zokubhukha (~3.7%) | 516 | Kusetshenziswa ku-CIF |
| Intela Yentela — ama-treadmill (~2.7%) | 376 | Kuhlanganiswe ekuhlukanisweni kwesigaba |
| Isamba Sentela Yentela | 892 | |
| Isisekelo se-VAT (CIF + Isamba Sentela) | 14,842 | |
| Ngenisa i-VAT (20%) | 2,968 | Izinga elijwayelekile |
| Isamba Sezintela Zokungenisa | 3,860 | Intela + i-VAT ihlanganisiwe |
| I-Customs brokerage kanye nokuphathwa kwembobo | 350 | Izimali ezijwayelekile ze-ejenti |
| Izindleko Zokugcina Ezilinganiselwe Zokufika (Lyon) | 18,200 | Isango lasefektri lokulethwa |
Kulesi simo, intela yokungenisa impahla kanye nezindleko zokuphatha zingu-52% wentengo yefektri ye-FOB. Uma ibhizinisi libeka intengo yomkhiqizo walo ngokusekelwe kuzindleko zokuthenga ezingu-10-15%, lizobe lilahlekelwa kakhulu ngesikhathi izimpahla zilethwa.
Kungani Ukukhetha Kwakho Umlingani Wezokuthutha Kubaluleke Kakhulu Kunokuba Ucabanga
Ngokuvamile umehluko phakathi komlingani wezokuthutha oqonda ngokugcwele ukuthobela imithetho ye-EU kanye nalowo ongaqondi ungalinganiswa ngezinkulungwane zamaRandi ngokuthunyelwa ngakunye. Izingozi ziphezulu kakhulu ezimpahleni ezinkulu ezivela eShayina ziya eFrance, lapho inhlanganisela yezindleko eziphezulu zokuthutha, amanani aphezulu e-CIF kanye namanani entela ethile yomkhiqizo kudala ukuchayeka kwezezimali okwandayo.
I-Topway Shipping iyinkampani enekhono lokuxazulula izinkinga zezimpahla eziwela imingcele eseShenzhen, eShayina. Igxile ekuthunyelweni kwezimpahla ezinkulu nezisindayo eYurophu naseNyakatho Melika kusukela ngo-2010. Ithimba elisungule lineminyaka engaphezu kwengu-15 yesipiliyoni sokusebenza ngezandla kwamanye amazwe kanye nokususwa kwezimpahla zamasiko lisebenza kwezinye zezigaba zezimpahla ezidinga kakhulu ukusebenza embonini yokuthumela impahla kwamanye amazwe yaseShayina.
I-Topway Shipping ihlanganisa lonke uchungechunge lwezokuthutha kusukela ekugcineni kuya ekugcineni: ukuthuthwa kwamaloli ezingeni lefektri, ukuhlanganiswa kanye nokufakwa kwamabhokisi ngokwezifiso ezindaweni zayo zokugcina impahla eShenzhen, ukuthunyelwa kwempahla olwandle ngemigomo yomthwalo ogcwele (i-FCL) kanye nomthwalo ongaphansi kwesitsha (i-LCL), ukusulwa kwamasiko ngaphakathi emazweni angama-25 angamalungu e-EU, imisebenzi yokugcina impahla kwamanye amazwe yokulethwa okuhleliwe kanye nokuphathwa kokubuyiselwa kanye nokulethwa kokugcina kwemayela lokugcina ekhelini lomthengi. Uhlelo lokuphatha izinto lwe-Topway lulandelela lonke uhambo ngesikhathi sangempela - ukuze amakhasimende azi kahle ukuthi umkhiqizo wawo ukuphi, kusukela esangweni lefektri kuya emnyango wangaphambili.
I-Topway Shipping igxile kulokho ekubiza ngokuthi imithwalo emikhulu kakhulu, izingxenye ezilodwa ezinesisindo esingafika kuma-metric tonnes angu-8 kanye nomkhawulo owodwa omude kunamamitha angu-8 noma omude kunamamitha angu-2.57. Lolu uhlobo lokuthunyelwa kwempahla oluningi kakhulu oluthunyelwa yizinkampani ezithumela impahla ezisebenza kahle ezingeke ziluthinte, noma oluzolimaza. I-Topway yakhe ingqalasizinda ebonakalayo, ubudlelwano bezinkampani kanye namanethiwekhi okulethwa kwempahla ahamba phambili adingekayo ukuphatha izidingo zezigaba ezifana nemishini yokuzivocavoca yezinga lezentengiselwano, izakhiwo ezinkulu zangaphandle, imishini yezimboni kanye nefenisha enkulu ngaphakathi kwendawo yokusebenza yaseYurophu.
Insizakalo yenkampani ye-DDP emazweni angu-25 e-EU - okuhlanganisa iJalimane, iFrance, i-Italy, iSpain, iNetherlands, iPoland kanye namanye angu-19 - isho ukuthi abathengisi baseShayina banganikeza ulwazi lokuthenga olungenamthungo, oluhlanganisa imithwalo yemfanelo kumakhasimende abo aseYurophu ngaphandle kokusingatha amalungiselelo ahlukene entela emakethe ngayinye. Njengoba kuthuthwa izimpahla ngenyanga ezingaphezu kuka-2,000, ama-akhawunti amaklayenti asebenzayo angaphezu kuka-1,000 kanye nabalingani bokukhula kwebhizinisi abangaphezu kwe-100, i-Topway inikeza ukuguquguquka nokuthembeka okudingwa yimboni yezimpahla enkulu kakhulu nge-DDP. impahla yasolwandle izinga lokulethwa ngesikhathi njalo lingaphezu kuka-91% phakathi nesikhathi sezinsuku ezingu-45 kuya ku-55. Ukuze uthole imininingwane eyengeziwe vakashela ku-www.topwayshipping.com.
Uhlu Lokuhlola Lokusebenza Ngaphambi Kokuthunyelwa
Kunezinhlobo eziningana zokuhlola okufanele kwenziwe yiwo wonke umthengisi onolwazi noma umthengisi owela umngcele ngaphambi kokuvuma ukuthunyelwa kwezimpahla ezinkulu ezivela eShayina ziye eFrance. Azikho kulezi zinqubo ezinzima ngokobuchwepheshe, kodwa zonke ziyashiywa njalo yizinkampani ezithola izimanga ezingathandeki emasimini.
Isinyathelo sokuqala ukuqinisekisa ikhodi ye-TARIC enezinombolo eziyi-10 efanele yomkhiqizo ngamunye ekuthunyelweni kwakho. Ungakholwa yikho konke okuzwayo kumthengisi wefektri, ngokuvamile basebenza kusukela ekuhlukanisweni okudala noma okulinganiselwe. Noma uqashe umthengisi wezimpahla onelayisensi. Noma sebenzisa i-portal esemthethweni ye-EU TARIC. Isigaba sesibili ukunquma ukuthi kukhona yini izinyathelo ezisebenzayo zokulwa nokulahla noma zokuphikisana nentela ngaphansi kwaleyo khodi. Isigaba sokugcina ukudala imodeli yezindleko ezigcwele, ngokusekelwe enanini lakho le-CIF, izinga lentela, i-VAT engu-20% kanye nezimali zokuthengisa nokuphatha ezilindelekile, ngaphambi kokuthi usethe amanani okuthengisa noma usayine i-oda lokuthenga. Isinyathelo 4: Hlola umthengisi wakho wesivumelwano samarekhodi, ukubhaliswa kwe-EORI kanye nenombolo ye-VAT yaseFrance, ikakhulukazi uma uyinkampani engeyona eye-EU ethengisa ngemigomo ye-DDP.
Uma wenza lezi zinqubo ekuqaleni, intela iyinto yomugqa elawulwayo, ehlelekayo futhi akuyona into eguquguqukayo yezindleko engaya noma kuphi. Lokhu kuyisisekelo senkampani ephumelelayo ewela imingcele, esekelwe ekuthunyelweni okukhulu kwezimpahla ezivela eShayina ziya eFrance.
Isiphetho
Intela yentela yaseFrance kanye ne-VAT yokungenisa impahla ezimpahleni ezinkulu ezivela eShayina akuyona imfihlakalo, zilandela ifomula ecacile. Inselele ukuthi iningi labathengisi nabangenisi abawunaki umphumela wokukhushulwa kwe-CIF ekuthunyelweni kwempahla okunzima, baphuthelwa yingozi yokulwa nokulahla impahla ezigabeni ezithile futhi abahleli izidingo zokubhaliswa kwe-VAT kanye nokumelwa kwezimali manje ezilawula ukuqoqwa kwe-VAT yokungenisa eFrance.
Akuyona nje inhlanzeko enhle yezezimali ukuthola izibalo ngaphambi kokuthi ubhukhe ukuthunyelwa - umehluko phakathi kwesiteshi sokuhweba esinenzuzo kanye nomsebenzi odla imali yakho ngesikhongozeli ngasinye osithumelayo. Uma unolwazi olufanele ngamasiko, ukuhlukaniswa komkhiqizo okulungile kanye nomlingani wezokuthutha njengeTopway Shipping onekhono elifanele lokuphatha impahla enkulu kanye nesipiliyoni esikhulu samasiko e-EU, khona-ke ukuthumela izinto ezinkulu ezivela eShayina ziye eFrance kungaba ibhizinisi elikwaziyo ukukhulisa nokuncintisana.
Imakethe yaseFrance iyaqhubeka nokuba ngenye yezimakethe zabathengi ezibaluleke kakhulu eYurophu, ngesidingo esiqhubekayo sefenisha, imishini yokuzivocavoca, izinto zasekhaya kanye nezinye izigaba lapho iShayina inenzuzo enkulu yezindleko zokukhiqiza. Ithuba liyiqiniso futhi likhulu. Icebo liwukwenza amanani akho aphelele angene - ngaphambi kokuba leyo mpahla isuke phansi efektri.
Imibuzo Evame Ukubuzwa
U: Ingabe kukhona umkhawulo wenani eliphansi ngaphansi kwalokho okungekho ntela yentela edingekayo ekuthunyelweni okuvela eShayina kuya eFrance?
A: Yebo. Ngaphansi kwemithetho ye-EU, imikhiqizo enenani lentela elingaphansi kwe-EUR 150 ayikhokhiswa intela yentela yentela. Kodwa-ke, i-VAT ikhokhiswa ezimpahleni ezinenani eliphakeme kune-EUR 22. Kodwa-ke, ngokuthunyelwa okukhulu, lezi zindlela azikho nhlobo, njengoba ukuthunyelwa kwefenisha enkulu kanye nezinto zikagesi kungadlula le mingcele njalo.
U: Nginganciphisa yini isisekelo sentela ngokuthunyelwa ngaphansi kwemigomo ye-FOB noma ye-DAP esikhundleni semigomo ye-CIF?
A: Yebo. Ngaphansi kwemithetho ye-EU, imikhiqizo enenani lentela elingaphansi kwe-EUR 150 ayikhokhiswa intela yentela yentela. Kodwa-ke, i-VAT ikhokhiswa ezimpahleni ezinenani eliphakeme kune-EUR 22. Kodwa-ke, ngokuthunyelwa okukhulu, lezi zindlela azikho nhlobo, njengoba ukuthunyelwa kwefenisha enkulu kanye nezinto zikagesi kungadlula le mingcele njalo.
U: Kuvame ukuthatha isikhathi esingakanani ukususwa kwempahla emithethweni emikhulu emachwebeni aseFrance?
A: Ngokuvamile usuku olulodwa kuya kwezintathu zebhizinisi uma amaphepha akho elungile. Lokho kufaka phakathi i-invoyisi yezentengiselwano, uhlu lokupakisha, i-bill of lading, isitifiketi semvelaphi, kanye nenombolo ye-EORI. Imbangela evame kakhulu yokubambezeleka amaphepha angaphelele.
U: Ingabe ngidinga inombolo ye-VAT yaseFrance ukuze ngingenise izimpahla eFrance njengomthengisi ongeyena owe-EU?
A: Yebo, kusukela ngoJanuwari 2022. Amabhizinisi angewona awe-EU asebenza njengabangenisi berekhodi eFrance kudingeka athole inombolo ye-VAT yaseFrance futhi ezimweni eziningi asungule ummeleli wezezimali. Lesi yimfuneko enzima yokulawula ngaphansi kohlelo lwe-VAT oluphoqelekile lwe-EU futhi akuyona into ongayithola.
Q: Ingabe indlela yokuhamba (ulwandle vs. umoya) iyayithinta yini intela yentela?
A: Indlela yokuthutha ayithinti izinga lentela elisetshenziswayo. Ikhodi ye-HS kanye nezwe elivela kulo kuphela okunquma lokhu. Kodwa-ke, indlela yokuthutha inomthelela oqondile enanini le-CIF: umthwalo wezindiza kubiza kakhulu kunempahla yolwandle yempahla emikhulu, okwandisa isisekelo se-CIF ngakho-ke inani eliphelele lentela kanye ne-VAT ekhokhwayo ekuthunyelweni ngakunye.
