Ukuthunyelwa kusuka eShayina kuya eJalimane: Isabelomali se-MPF, i-HMF kanye nezimali zomthengisi
Uma wake wathola izingcaphuno zempahla ezivela eShayina ziya e-US, khona-ke uke wabona izifinyezo ze-MPF kanye ne-HMF. Zivela ezibikweni zentela, zihlanganiswe ekubalweni kwezindleko ezifike endaweni ethile futhi abathumeli bempahla bavame ukuziveza lapho becaphuna imizila yasePacific. Ngakho-ke kuyinkinga enengqondo kumuntu othumela impahla manje eJalimane esikhundleni salokho: Ingabe kunezimali ezifanayo ezisebenzayo, futhi uma kungenjalo, zishintshwa yini ku-invoyisi? Lo mhlahlandlela ubhekana nalowo mbuzo ngqo, uchaza izindleko zangempela zokuthunyelwa kwempahla kusuka eShayina kuya eJalimane uma sekuphothuliwe emasikweni eHamburg, eBremerhaven noma eRotterdam - kudluliselwe kumuntu waseJalimane, futhi ukukhombisa ukuthi ungakha kanjani isabelomali sezindleko ezifike endaweni ethile esingeke sihlukaniswe yinto engavamile emasontweni amathathu okuthutha.
Isifinyezo (esizosichaza ngezansi ngokuningiliziwe) ukuthi i-MPF (Imali Yokucubungula Impahla) kanye ne-HMF (Imali Yokulungisa Ichweba) yizimali eziqoqwa yi-US Customs and Border Protection kuphela yempahla engena emachwebeni ase-US. Njengoba iyingxenye ye-European Union Customs Union, iJalimane ayikhokhisi intela noma i-VAT. Esikhundleni salokho, impahla eya eJalimane ihlushwa intela yentela ye-EU, i-German import VAT (Einfuhrumsatzsteuer) kanye nanoma yikuphi ukuvunyelwa kanye ne-ejensi okubiza izindleko zomthengisi ukuze kufakwe isimemezelo. Enkampanini yokuhweba ethumela kwamanye amazwe e-US kanye nase-EU, ukwazi ukuthi izinhlelo ezimbili zenkokhelo zihlukana kuphi - nokuthi umqondo wesabelomali oyisisekelo ufana kuphi - okugcina ispredishithi yezindleko ezifike endaweni efanele kuzo zombili izinhlangothi ze-Atlantic.
Kungani i-MPF ne-HMF Zingafaki Isicelo Sokungenisa KwaseJalimane
I-MPF iyimali yabasebenzisi bakahulumeni base-US ekhokhiswa cishe kuzo zonke izindlela zokungena ezisemthethweni e-United States kungakhathaliseki ukuthi imodi yokuhamba injani. Ngonyaka wezimali ka-2026, intela ikhokhiswa ku-0.3464% wenani elifakiwe lezinto, ngaphandle kwempahla kanye nomshuwalense, kanye nephansi kanye nophahla olulungiswa yi-CBP minyaka yonke. I-HMF incane kakhulu, isebenza kuphela ezimpahleni ezifika ngomkhumbi wolwandle echwebeni lase-US, futhi ikhokhiswa ngesilinganiso esiqondile samaphesenti angu-0.125 enani lempahla ngaphandle kobuncane noma ubuningi. Zombili izimali bezikhona ngoba zisemthethweni wase-US: UMthetho Wokubuyisana Kwesabelomali Esihlanganisiwe se-MPF; kanye noMthetho Wokuthuthukiswa Kwezinsizakusebenza Zamanzi ka-1986 we-HMF. I-EU inohlelo oluhlukile lwezomthetho kanye nentela, olubizwa ngokuthi i-Union Customs Code. IJalimane ayinalutho olufana nalo.
Lowo mehluko wenza umehluko ekusebenzeni, uma kungenjalo ngokwemibandela. Umthumeli okopisha-namathisela ithempulethi yezindleko zomhlaba yase-US bese eshintsha nje insimu yokuya echwebeni laseJalimane angagcina enesabelomali esikhulu kakhulu noma, okuyingozi kakhulu, angafaki nhlobo izindleko zangempela ze-EU. Izigaba zemali zihlukile kakhulu komunye nomunye. Isigaba ngasinye sinesilinganiso saso, isisekelo saso senani kanye nendlela yaso yokukhokha ngokuphathwa kwe-Zoll (customs) kanye nohlelo lwe-ATLAS electronic declaration lwaseJalimane.
Lokho Okuvela Empeleni Kumthethosivivinywa Wentela Osuka EShayina Usiya EJalimane
Ngokuvamile, uma uhambisa impahla nge-custom yaseJalimane, kunezindleko ezintathu ozokhokhelwa zona: intela yentela, i-VAT yokungenisa impahla, kanye nemali yokuvula noma ye-ejensi ekhokhiswa yinoma ubani ofaka isimemezelo sakho. Kungase kube nezindleko ezimbalwa zesimo, kuye ngempahla kanye nechweba, njengezimali zokuhlola, noma ukukhishwa kwempahla ebhodweni uma impahla ihlala isikhathi samahhala. Ithebula elilandelayo lifingqa izingxenye ezibalulekile umthumeli okufanele azibekele isabelomali.
| I-Cost Component | Ubani Oyikhokhisayo | Isisekelo / Izinga Elijwayelekile |
| Umthwalo wentela | Amasiko e-EU / aseJalimane (i-Zoll) | 0% kuya cishe ku-12% wenani le-CIF, kuye ngekhodi ye-HS kanye nemvelaphi |
| Ngenisa i-VAT (Einfuhrumsatzsteuer) | Igunya lentela laseJalimane nge-Zoll | Izinga elijwayelekile elingu-19%; Izinga elincishisiwe elingu-7% lezigaba ezikhethiwe |
| Imali yokukhishwa kwentela / yomthengisi | Umthumeli wezimpahla noma umthengisi onelayisensi | Imali ekhokhwayo ngokungena ngakunye, ngokuvamile isukela ku-EUR 40 kuya ku-EUR 150 |
| Ukuphatha itheminali okuyiwa kuyo | Itheminali yechweba/inkampani yenethiwekhi | Imali ekhokhwayo ngesitsha ngasinye, iyahlukahluka ngokwetheku |
| Imali yokuhlola noma yokuhlolwa ongayikhetha | Zoll, uma impahla ikhethiwe ukuze ibuyekezwe | Ikhokhiswa kuphela uma ukuhlolwa ngokomzimba kuqalwe |
Intela kanye ne-VAT kubalwa ngokulandelana hhayi eceleni. Amasiko aseJalimane aqala ahlole ukuthunyelwa ngesisekelo se-CIF - izindleko, umshwalense kanye nempahla - bese ebeka izinga lentela elihambisana nekhodi ye-HS yomkhiqizo. Bese lelo nani lihlanganiswa bese kufakwa i-VAT phezulu, ngakho-ke umthumeli ukhokhiswa intela yentela kanye nemikhiqizo. Ngakho-ke, umthwalo we-EUR 10,000 onezinga lentela elingu-12% uzoletha i-EUR 1,200 emsebenzini, bese kuthi i-VAT engu-19% izosetshenziswa ku-EUR 11,200, okuzokhiqiza i-EUR 2,128 ku-VAT. Izindleko zokungenisa eziphelele kulowo mthwalo owodwa zifinyelela cishe ku-EUR 3,328 ngaphambi kokuba kufakwe noma yiziphi izimali zomthengisi noma zokuphatha.
I-VAT Yokungenisa YaseJalimane Ngemibandela Elula
Kwabaningi abangenisa impahla, intengo enkulu kakhulu ephuthelwa lapho beqala ukuthumela eJalimane yi-Einfuhrumsatzsteuer, noma i-VAT yokungenisa. Ingaphezu kakhulu kwentela ngokwayo yezinto eziningi zabathengi, amazinga entela ngokuvamile aphansi kakhulu, ngamaphesenti ayi-19 enani lentela elihlanganisa intela. Uhlu oluncane lwezinto ezifaka izincwadi, ezinye izinto zokudla kanye nezinye izinto ezimbalwa ezingakhokhiswa intela lukhokhiswa intela ngesilinganiso esincishisiwe samaphesenti ayi-7. Iningi lezimpahla ezijwayelekile, izinto zikagesi, izingubo kanye nezingxenye zezimboni zikhokhiswa intela ngesilinganiso esivamile.
Kumabhizinisi abhalisiwe i-VAT asungulwe e-EU noma ne-ejenti yezimali yaseJalimane kukhona umkhawulo omuhle: i-VAT yokungenisa ekhokhwa emngceleni ngokuvamile ingabuyiswa njengentela yokufaka ekubuyiselweni kwe-VAT okulandelayo, ngakho-ke isebenza kakhulu njengezindleko zesikhathi sokuhamba kwemali kunezindleko zangempela. Nokho, i-VAT kufanele ikhokhwe ngokugcwele lapho ikhishwa, okusho ukuthi kufanele ihlelwe njengesabelomali sangempela, esisheshayo sezimali ngisho noma ibuyiswa kamuva.
Imali Yokukhokhela Umthengisi kanye Nezimali Zokukhokhela Amakhasimende
Njalo uma izimpahla zethulwa ngokusemthethweni endaweni yamasiko e-EU, isimemezelo samasiko kufanele sifakwe ngohlelo lwe-ATLAS futhi othile kufanele asifake - kungaba ngumngenisi uqobo lwakhe uma enokubhaliswa kwe-EORI okudingekayo kanye nolwazi lwangaphakathi noma umthengisi wamasiko onelayisensi noma umthengisi wezimpahla osebenzela yena. Izimali zomthengisi zokungena okuyisisekelo kwezentengiselwano eJalimane ngokuvamile ziyi-EUR 40 kuya ku-EUR 150 ngokungena ngakunye, kodwa imali ingakhuphuka ngokuthunyelwa okudinga izimvume ezikhethekile, ukuphathwa kwezimpahla ezinqunyelwe noma ukuhlolwa kwemibhalo ngesandla.
Kwabathumeli abahlukaniswe ngevolumu ngezindlela zombili ebhizinisini, kuyathakazelisa ukuqhathanisa lokhu nohlangothi lwase-US. I-MPF yodwa ekungeneni kwe-US ingasukela ku-USD 33 kuya ku-USD 651 kokungenela okusemthethweni kwe-FY2026. I-HMF yengeza amanye amaphesenti angu-0.125 ngaphandle komkhawulo. Ukuthunyelwa olwandle okunenani eliphezulu kungaba nezindleko zikahulumeni wase-US ezihlanganisiwe ezingaphezu kakhulu kwalokho okukhokhiswa ngumthengisi waseJalimane ngokugcwalisa yedwa. Ngakho-ke, isakhiwo sezindleko saseJalimane sisusa isisindo ezinkokhelweni zikahulumeni ezisemthethweni futhi siye ekuhlanganisweni kwentela kanye ne-VAT. Ilungiselelo lase-US libeka izimali zabasebenzisi be-CBP phezu kwentela. Ayikho imakethe eshibhile kakhulu ukuyikhokha, imali iphelela kuphela emabhakedeni ahlukene ku-invoyisi.
Abathumeli bezimpahla ababhida emizileni yaseShayina-Germany bavame ukuhlanganisa imali yomthengisi emugqeni wezindleko zendawo noma entweni ehlukile yomugqa wokukhishwa kwempahla, ngakho-ke kufanelekile ukubuza ngokunembile ukuthi ngabe intela kanye ne-VAT kulindeleke yini ngaphandle kwentengo yokukhishwa kwempahla eqondile. Izilinganiso ezihlanganisiwe futhi ezinikeza inani elilodwa lezindleko zendawo zivame ukufihla ukuvezwa kwe-VAT, okuyisici okungenzeka kakhulu sinciphise isabelomali.
I-FCL, i-LCL, kanye nendlela Ukukhetha Imodi Okuthinta Ngayo I-Total Bill
Impahla yolwandle esuka eShayina iye eJalimane nge-transshipment hub (Rotterdam, Antwerp, Hamburg, noma eBremerhaven) itholakala ngesevisi egcwele isitsha (FCL) ngamanani amakhulu kanye nesevisi engaphansi kwesitsha (LCL) yempahla encane ehlanganisiwe. Intela yentela yaseJalimane kanye ne-VAT kunqunywa ngenani le-CIF, elihlanganisa izindleko zempahla uqobo. Ngakho-ke izinga lempahla yolwandle umthumeli alifaka ngqo lithinta ibhili yentela, hhayi nje i-invoyisi yokuthumela, futhi umphumela uyaba mkhulu.
Lokhu kuyinto umthumeli okudingeka ayicabangele ngaphezu kwezici ezisobala zesikhathi sokuhamba kanye nezindleko zokuthutha ngeyunithi ngayinye lapho enquma phakathi kwe-FCL ne-LCL. Ukuhlanganiswa kwe-LCL kunganciphisa isici sokuthutha senani le-CIF ekuthunyelweni okuncane, okunciphisa kancane intela kanye nesisekelo se-VAT, yize i-FCL ivame ukunikeza izinga eliphansi lokuthutha ngeyunithi ngayinye ngobuningi kanye nokuphathwa okulula lapho uya khona. Imithwalo yesitimela edlula emzileni waseShayina-Europe kanye nezindawo zayo zangaphakathi njengeDuisburg manje isiyindlela ephakathi ethembekile yabathumeli abafuna ukuhamba okusheshayo kunolwandle kodwa ngaphandle kwezindleko zomoya, futhi isetshenziswa kakhulu yizinkampani ezizama ukugcina amazinga esitokwe ephansi ngaphandle kokukhokha amazinga okuthutha emoyeni.
Isabelomali Esiyisibonelo Sezindleko Zokufika
Nasi incazelo elula yezindleko zokufika zesikhongozeli esingamamitha angu-40 semikhiqizo ejwayelekile ethunyelwa i-FCL isuka echwebeni laseNingizimu China iya eHamburg, enenani lezimpahla ezimenyezelwe elingu-EUR 40,000 kanye nesilinganiso sentela esingu-6% esicatshangelwayo, ukunikeza umbono wezingxenye ezihambayo:
| Into yomugqa | Inani (EUR) | amanothi |
| Inani lezimpahla (i-FOB) | 40,000 | Inani le-invoyisi yezentengiso |
| Umshuwalense wezimpahla zasolwandle + | 3,200 | Kunezela inani le-CIF ngezinjongo zamasiko |
| Inani le-CIF lamasiko | 43,200 | Isisekelo sokubalwa kwemisebenzi |
| Intela yempahla (6%) | 2,592 | Izinga elincike kukhodi ye-HS |
| I-VAT yokungenisa (19% ye-CIF + intela) | 8,690 | Ingabuyiselwa kubangenisi ababhalisele i-VAT |
| Imali yomthengisi/yokuvunyelwa | 120 | Imali ekhokhwayo, iyahlukahluka ngokuya ngomthumeli |
| Izindleko ezilinganiselwe zokufika | 54,602 | Akubandakanyi ukuthutha ngamaloli angaphakathi ezweni ukuya endaweni yokugcina |
Izibalo ezingenhla ziyisibonelo, akuzona izingcaphuno zanoma yikuphi ukuthunyelwa okuthile. Amanani entela ayahlukahluka ngokwekhodi ye-HS futhi amazinga entela ancike ekushintsheni kwemakethe. Kodwa izilinganiso zinengqondo. I-VAT ivame ukulinganisa intela kanye nenkokhelo yomthengisi kuhlangene. Noma yimuphi umzamo wokuhlela obheka i-VAT njengephutha lokuqoqa intela uzoncipha ngesici esibalulekile.
Izinyathelo Eziwusizo Zokuthola Isabelomali Esifanele
Into eyodwa ongayenza kangcono phakathi nale nqubo yonke ukuthola ikhodi ye-HS efanele iqinisekisiwe ngaphambi kokuba izimpahla zisuke kumkhiqizi, ngoba lokhu kubeka izinga lentela kanye nesisekelo se-VAT ngokungaqondile. Ukuhlela kabi impahla kungaholela ezijezisweni zokukhokha kancane, ukubambezeleka ekusulweni, noma ukulungiswa okungathandeki ezinyangeni ngemuva kokuba imikhiqizo isivele ithengisiwe. Kubalulekile futhi ukuqinisekisa ukuthi isitshalo esithumela kwamanye amazwe eShayina sinelungelo lokuphathwa okukhethekile noma amadokhumenti angathinta imvelaphi ebikiwe kanye nokuhlolwa kwentengo, njengoba indawo evela kuyo emangalelwe kabi ingenye yezimbangela ezivame kakhulu zokuhlolwa kwamasiko.
Kodwa njengento engokoqobo into okufanele uyenze ukucela ikhotheshini ebhalwe phansi kumthengisi wezimpahla, kunokuba ucele inani elilodwa elihlanganisiwe lezindleko zokuya lapho uya khona. Uma umthengisi ebala izindleko zokuya olwandle, ukuphathwa kwesiteshi, ukuvunyelwa kwentela futhi ekunikeza uhla lwentela kanye ne-VAT olulinganiselwe, kwenza kube lula ukubona umthengisi ocaphuna inombolo yesihloko ephansi kakhulu bese egcwalisa ikhotheshini ngezimanga zokuya lapho uya khona. Lokhu kuthembeke kakhulu ekuhleleni kwezezimali kunenombolo yesamba.
Uma ibhizinisi lakho lihlose ukungenisa eJalimane njalo, ungenza kube lula ukuhamba kwemali ngokufaka isicelo sesimo se-Authorised Economic Operator (AEO) noma i-akhawunti yokumiswa kwentela, ekuvumela ukuthi ubambezele ukukhokha i-VAT yokungenisa kuze kube umhla zingama-26 zenyanga elandelayo, kunokuyikhokha ngokushesha emngceleni. Lona umehluko omkhulu kumabhizinisi athumela amakhonteyina amaningi ngenyanga, njengoba i-VAT float iyodwa ingadala ukushintshashintsha okukhulu kwemali yokusebenza.
Imibhalo Egcina Isikhathi Sokuvunyelwa Kwemali Sisesemzileni Ofanele
Ingxenye yenqubo iwukuhlela isabelomali sezimali ngendlela efanele. Ingxenye yesibili iqinisekisa ukuthi amadokhumenti awangezi izinsuku ezihleliwe (ngakho-ke, izindleko zokugcina noma zokunciphisa izindleko) esikhathini. Ukuze ungene njalo kwezentengiselwano eJalimane, i-invoyisi yezentengiselwano, okumele ivumelane kahle nenani eliboniswe esimemezelweni sentela, uhlu lokupakisha, i-bill of lading, futhi lapho kufakwa isicelo sokuphathwa kwentela okukhethekile, kudingeka isitifiketi semvelaphi noma isimemezelo somhlinzeki. Amasiko aseJalimane abhekisela kula maphepha ngokucophelela, futhi ngisho nokungafani okuncane njengesisindo ohlwini lokupakisha olungahambisani ne-bill of lading kwanele ukuqala ukubuyekezwa komuntu.
Amabhizinisi angaphandle kwe-EU nawo kudingeka ahlole ukuthi ngabe adinga yini ukuqoka ummeleli wezezimali ukuze abhekane nemithwalo yemfanelo ye-VAT, njengoba umthumeli werekhodi ongeyena owe-EU akakwazi njalo ukubuyisa i-VAT yokungenisa ngendlela efanayo nebhizinisi elibhalisiwe e-EU. Lena imininingwane evame ukunganakwa ngokumangalisayo ngabathumeli abajwayele imithetho eyisisekelo yokungenisa yerekhodi ohlangothini lwase-US lapho umqondo wommeleli wezezimali ungekho ngendlela efanayo.
Amaphutha Avamile Esabelomali Kulo Mgwaqo
Iphutha elikhulu ukucabanga ukuthi isilinganiso sempahla yizindleko eziphelele zokuletha imikhiqizo emnyango womthengi waseJalimane. Ukuphathwa kwempahla yaselwandle kanye nezindawo okuya kuzo kusobala futhi kulula ukuqhathanisa kuzo zonke izimpahla ezithunyelwayo, futhi yingakho nje kuthola ukunakwa okukhulu, kanti intela kanye ne-VAT kubalwa kamuva futhi kuvame ukubonakala njengesilinganiso kuze kube yilapho ukuthunyelwa sekuphelile. Elinye iphutha elivamile ukucabanga ukuthi izinga lentela elinqunyiwe lomkhiqizo owodwa lizosebenza entweni ebonakala ifana; ukuhlukahluka okuncane kokwakheka kwezinto noma ukusetshenziswa okuhlosiwe kungashukumisa ikhodi ye-HS, ngakho-ke izinga lentela, okwanele ukushintsha inani ngama-euro amaningi esitsheni esisodwa.
Elinye iphutha okufanele likhonjiswe ukungayinaki indlela yokulinganisa i-CIF. Ngenxa yokuthi inani lempahla ethengiswayo lihlanganisa imithwalo kanye nomshuwalense ngaphambi kwentela kanye ne-VAT kuyanqunywa, umthumeli oxoxisana ngenani eliphansi lempahla akagcini nje ngokulondoloza emugqeni wempahla – kodwa futhi wehlisa intela ngokuthobeka yonke impahla ethunyelwayo. Okwamanje, ezinye izindlela zokuthutha ezikhokhelwayo noma ezisheshayo ezikhangayo ngoba zishesha zingakhuphula intela kanye ne-VAT ekhokhwayo buthule.
Kuphinde kusize ukwenza isabelomali sibe yi-euro eqondile, nokwakha umugqa wezindleko eziphuthumayo. Amanani okuthutha impahla emzileni we-China-Europe ahamba ngezindleko ezengeziwe zikaphethiloli kanye nomthamo wesizini, ukuhumusha kwekhodi ye-HS kungashintshwa kanye nokunyakaza kwesilinganiso sokushintshana phakathi kwe-yuan, izingcaphuno zedola ezisetshenziswa abahlinzeki abaningi, kanye ne-euro empeleni ehlolwa yizinkambiso kungathinta inani lokugcina. Eziningi zokuthunyelwa kokuqala kulo mzila, isaphulelo samaphesenti amahlanu kuya kwayishumi ngaphezu kwenani lentela elilindelekile kanye ne-VAT siyinto ephuthumayo engokoqobo, futhi singaqiniswa ngemuva kokuba inkampani inezicelo ezimbalwa eziqediwe zokulinganisa.
Lapho Umlingani Wezimpahla Ethola Imali Yakhe Ngempela
I-Topway Shipping iyinkampani ehlinzeka ngezinsizakalo zokuthutha nge-inthanethi eShenzhen eyasungulwa ngo-2010. Ithimba elisungule lineminyaka engaphezu kweyishumi nanhlanu yesipiliyoni sokuthutha nge-inthanethi kanye nokuhlanza izimpahla zangaphandle. Ngenkathi iqembu ligxile kakhulu eShayina-US. Ngokuphathelene nezokuthutha, izinsizakalo zenkampani zimboza lonke uchungechunge lwezokuthutha oluhlanganisa ukuthutha kokuqala, ukugcinwa kwezimpahla kwamanye amazwe , ukususwa kwezimpahla zangaphandle kanye nokulethwa kwezimpahla okokugcina, kanye nezinsizakalo zokuthutha zasolwandle eziguquguqukayo ezithwala umthwalo ogcwele kanye nemithwalo engaphansi kwesitsha kusukela eShayina kuya kuwo wonke amachweba amakhulu emhlabeni jikelele, kufaka phakathi iJalimane.
Kumthumeli ozama ukuvumelanisa imikhuba yesabelomali sesitayela sase-US namaqiniso okungenisa impahla e-EU, ukusebenza nomthumeli osebenza kuzo zombili izindlela zokuhweba kuwusizo ngempela: kusho ukuthi ikhotheshini oyitholayo yakhiwe yithimba eliqondayo ukuthi kungani i-MPF ne-HMF zingadluliselwa ekungeneni eHamburg, futhi esikhundleni salokho zingakuhambisa ngesakhiwo sentela kanye ne-VAT esisebenzayo, umugqa nomugqa, ngaphambi kokuba isitsha sisuke echwebeni. Lolu hlobo lokucaca esigabeni sokucaphuna luvame ukuhlukanisa isabelomali sezindleko ezifike endaweni esihlala isikhathi eside kunesishintshwa kabili ngemva kokuba impahla isihambile.
Isiphetho
I-MPF kanye ne-HMF yizimali zokungenisa zase-US, isikhathi, futhi aziveli kubhili lentela yempahla eya eJalimane. Leyo ebonisa - intela yentela, i-VAT yokungenisa yaseJalimane kumaphesenti angu-19 (noma amaphesenti angu-7 ezinhlobonhlobo zezinto ezincane), kanye nemali yomthengisi noma yokuhlanza yokugcwalisa isitatimende - inomqondo wayo, lapho i-VAT ihlala iyinto enkulu kakhulu futhi elinganiswa kalula kakhulu. Izimanga ezivame kakhulu kulo mzila zingagwenywa ngabathumeli abasekela isabelomali sabo kukhodi efanele ye-HS, bacele izingcaphuno ezibekiwe esikhundleni samanani endawo okuya kuyo ahlanganisiwe futhi baqonde ukuthi intela kanye ne-VAT kuhlanganisa kanjani amanani e-CIF. Ukuthi impahla ithuthwa yi-FCL noma i-LCL, ngolwandle noma ngesitimela, besebenza nomuntu othumela impahla onolwazi lwangempela - okwazi ukuchaza kokubili isakhiwo semali yase-US abathumeli abangase basazi kakade kanye nesakhiwo se-EU esilawula ukungena kwaseJalimane - sivame ukwenza umehluko phakathi kwesabelomali esisindayo ekuthinteni amasiko kanye nesingasitholi.
Imibuzo Evame Ukubuzwa
U: Ingabe i-MPF ne-HMF ziyasebenza ekuthunyelweni okungena eJalimane?
A: Cha, akunjalo nhlobo. Zombili izimali zikhokhiswa yi-US Customs kanye nokuvikelwa kwemingcele kuphela emithwalweni engenayo eya e-United States. IJalimane ikhokhisa kuphela intela yentela ye-EU kanye ne-VAT yokungenisa yaseJalimane, kanye nezindleko ezengeziwe zomthengisi noma zokususa impahla.
Q: Ingakanani imali yokucubungula impahla yase-US elingana nesiJalimane?
A: Cha. Isifaniso esiseduze kakhulu yimali yokuhlanza impahla noma imali ye-ejensi ekhokhiswa umthengisi ukuze afake isimemezelo, ngokuvamile intengo engaguquki hhayi ingxenye yenani lokuthunyelwa.
Q: Ibalwa kanjani i-VAT yokungenisa yaseJalimane?
A: Kubalwa ngamaphesenti ayi-19 (noma amaphesenti ayi-7 ezintweni ezithile) enani lentela ye-CIF kanye nanoma yimuphi umrhumo wentela okhokhwayo. Ngakho-ke, i-VAT ikhokhiswa enanini lentela, kanye nasezimpahleni kanye nempahla.
Umbuzo: Ingabe i-VAT yokungenisa ekhokhiwe eJalimane ingabuyiswa?
A: Amabhizinisi abhaliswe nge-VAT akhiwe e-EU, noma angenisa ngommeleli wezezimali ngokuvamile angabuyisa i-VAT yokungenisa njengentela yokufaka ekubuyiselweni kwe-VAT okulandelayo, kodwa kusamele ikhokhwe ngokugcwele lapho kusulwa.
Q: Ingabe i-FCL noma i-LCL ishibhile ngokuthunyelwa kwezimpahla eShayina kuya eJalimane?
A: Kuncike kumthamo. Ngokuvamile, i-FCL inezindleko zokuthutha eziphansi zamayunithi amakhulu, kanti i-LCL ifanelekela ukuthunyelwa okuncane okuhlanganisiwe. Njengoba izindleko zokuthutha ziyisici ekunqumeni inani le-CIF lentela kanye ne-VAT, ukukhetha imodi nakho kuthinta kancane isisekelo sentela.
U: Ingabe ngidinga umthengisi wentela ukuze ngingenise eJalimane, noma ngingazifaka mina isimemezelo?
A: Uma unenombolo ye-EORI kanye nolwazi lwangaphakathi lokusebenza kohlelo lokumemezela lwe-ATLAS, ungathumela ngqo, kodwa iningi labangenisi, ikakhulukazi abaqalayo emzileni, baqasha umthengisi wezimpahla noma umthengisi obhalisiwe ukuze enze amaphepha futhi anciphise amathuba amaphutha okuhlukaniswa abizayo.
