Lokho Abathumeli BaseFrance Abakuphuthayo Ngokutholakala Kwempahla Evela EShayina
Isingeniso
IFrance ingumlingani omkhulu kwezentengiselwano waseShayina eYurophu uma kukhulunywa ngokungenisa impahla kwamanye amazwe, futhi ubudlelwano buyaqhubeka nokuqina. Amasiko aseFrance enza izimemezelo zamaphasela amancane eziyizigidi ezingu-189 ngo-2024 kuphela, okuphindwe kathathu kunangeminyaka emibili ngaphambili. Ama-97% alawo mpahla avela eShayina. Iphaseji ligcwele kakhulu kunanini ngaphambili. Kodwa ukuba matasa akusho ukuthi izinto zihamba kahle. Njalo ngesonto, ukuthunyelwa kuyabhajwa eLe Havre noma eMarseille-Fos, imithwalo kufanele ihlolwe futhi, futhi abangenisi bathola izikweletu zentela ezingalindelekile ezinciphisa inzuzo yabo. Lokhu akwenzeki ngoba imithetho iyinkimbinkimbi kakhulu, kodwa ngoba amabhizinisi abo bonke osayizi aqhubeka nokwenza amaphutha afanayo angagwenywa.
Uma kukhulunywa ngokungenisa impahla evela eShayina eya eFrance, imithetho iyinhlanganisela yemithetho yentela ye-EU, imithetho yentela yesizwe saseFrance, kanye nezinguquko eziningi zenqubomgomo ezenzeke ngokushesha kusukela ngo-2024. Ngo-2024, iFrance yaphasisa umthetho obizwa ngokuthi uMthetho Wezezimali owawuhloselwe ukuvimba ukukhwabanisa kwentela kanye ne-VAT. I-Taxe petit colis (TPC), intela entsha yamaphasela amancane, yaqala ukusebenza ngoMashi 1, 2026. I-EU ngokwayo yavumelana ngoDisemba 2025 ukuthi yengeze imali yokuphatha engu-€3 kuzo zonke izimpahla ze-B2C ezinenani eliphansi kusukela ngoJulayi 1, 2026. Uma umthengisi engazange abheke imodeli yakhe yokuthobela imithetho ngonyaka odlule, kungenzeka ukuthi eyakhe ekhona ayihambisani nemithetho.
Leli khasi aliyona isiqondiso esijwayelekile mayelana nokuthunyelwa kwezimpahla kusuka eShayina. Liwukubuka okuqondile nokuwusizo amaphutha avame kakhulu futhi abizayo awenziwa abathumeli baseFrance lapho bekhipha izimpahla ngenkambiso yaseFrance. Likutshela ukuthi inkinga iyini, kungani iqhubeka yenzeka, nokuthi yini okufanele uyenze esikhundleni salokho. Ulwazi olungezansi luwusizo ebhizinisini lakho, kungakhathaliseki ukuthi ungenisa izingxenye zezimboni, izimpahla zabathengi, noma usebenzisa ibhizinisi le-e-commerce eliwela imingcele.
Isimo Sokulawula: Yini Eshintshile Nesizathu Sokuba Kubalulekile
Kuyasiza ukwazi indawo lapho amaphutha enziwa khona ngaphambi kokuthi uzame ukuthola ukuthi ayini. IFrance ilandela umthetho wentela ye-EU, ikakhulukazi i-Union Customs Code (UCC), kodwa futhi inemithetho yayo eyenza izinto zibe nzima kakhulu kwizakhamuzi zaseFrance. IBrussels ibeka imithetho, kanti iParis igcwalisa imininingwane. Lokhu kusho ukuthi uhlelo lunabaphathi ababili.
Kubalulekile ukuqonda izinguquko zakamuva ezibaluleke kakhulu ngokulandelana. Kusukela ngo-2022, amabhizinisi abhalisiwe eFrance (izakhiwo ze-EURL, i-SARL, ne-SAS) akwazile ukulibazisa ukukhokha i-VAT yokungenisa. Lokhu kusho ukuthi akudingeki akhokhe i-VAT emngceleni futhi angayithola kamuva. Esikhundleni salokho, ukubuyiselwa kwentela okuvamile kusetshenziselwa ukubika nokukhokha i-VAT njalo ngenyanga. Abangenisi abaningi abasazi ngale nzuzo enkulu yemali engenayo, noma abakayilungiseleli kahle nomgcini-zimali wabo. Ngakolunye uhlangothi, osomabhizinisi abazenzakalelayo abakwazi ukubuyisa noma iyiphi i-VAT yokungenisa.
UMthetho Wezezimali ka-2024 eFrance waqaphela ngokusemthethweni ukuvuza kwe-VAT okuhlelekile kwezentengiselwano ze-e-commerce eziwela imingcele, ikakhulukazi lapho izimpahla zithunyelwa zivela eShayina. UMthetho ushintshe ukuthi ubani okufanele akhokhe i-VAT uma inani lentela kanye nentengo yokuthengisa kuhlukile. Lokhu kuvame ukuba njalo ngokuthunyelwa kwempahla enqolobaneni. Umhlinzeki (hhayi umthengi) kufanele akhokhe kokubili i-VAT yokungenisa kanye ne-VAT yasekhaya uma izidingo zentela yokungenisa ehlelekile zingahlangatshezwanga. Lesi sinyathelo esisodwa sishintshe indlela izinkulungwane zamabhizinisi athengisa izinto zaseShayina eFrance ngaphandle kokubhaliswa okusemthethweni kwe-IOSS okumele acabange ngayo ngokuthobela imithetho.
Okulandelayo kwaba yi-TPC. Kusukela ngoMashi 1, 2026, iFrance yakhokhisa intela yokuphatha engaguquki engu-€2 ngesihloko sentela kuzo zonke amaphakheji ezentengiselwano abiza ngaphansi kuka-€150 avela ngaphandle kwe-EU. Imali akuyona intela yentela futhi ayithathi indawo ye-VAT; ingaphezu kwalokho osuvele ukukweleta. Iphakheji enezinhlobo ezintathu zemikhiqizo (ngesihloko se-HS esinezinombolo ezi-4) ibiza u-€6 TPC. Intela engu-€3 ngento ngayinye esebenza kuwo wonke amazwe e-EU, eyanqunywa ngoDisemba 12, 2025, futhi yaqala ukusebenza ngoJulayi 1, 2026, yengeza olunye ungqimba. Kumabhizinisi asekele intengo yawo ohlakeni oludala lwe-de minimis, lezi zimali ezihlanganisiwe ziwukwenyuka kwezindleko zesakhiwo okudingeka kuphathwe ngenkuthalo, hhayi nje ukulungiswa kalula.
Indlela Ukubalwa Kwentela Okusebenza Ngayo Ngempela
Iphutha elivamile emasikweni okungenisa impahla aseFrance ukungazi ukuthi intela kanye ne-VAT kuhlelwe kanjani. Indlela ye-CIF (Izindleko, Umshwalense, Ukuthutha) isetshenziswa yiFrance ukuthola isisekelo sentela. Lokhu kusho ukuthi ukubala akuqali nje ngenani lemikhiqizo; kuhlanganisa nezindleko zempahla yamazwe ngamazwe kanye nomshwalense kuze kufike endaweni yokungena ye-EU. Kufanele ukhokhe intela kuyo yonke i-euro oyichitha ekuthumeleni nasekukhokheni.
Imali yentela isekelwe ekuhlukanisweni komkhiqizo nge-TARIC, okuwuhlelo lwekhodi yentela yezinombolo eziyi-10 lwe-EU oluthatha ikhodi ye-HS yamazwe ngamazwe futhi luyenze ibe ngeye-Europe ngokukhethekile. Izinga lentela elijwayelekile laseFrance ngo-2025 licishe libe ngu-4.2%, kodwa lincike kakhulu ohlotsheni lomkhiqizo. Amanye ama-elekthronikhi akudingeki akhokhe noma yimuphi umthwalo wentela, kanti amanye amandwangu nezinto zabathengi kufanele akhokhe u-12% noma ngaphezulu. Uma umthwalo wentela usutholakele, i-VAT ngesilinganiso esijwayelekile saseFrance esingu-20% ingezwa enanini le-CIF kanye nomthwalo wentela. Ithebula elingezansi libonisa lokhu ngesibonelo esilungisiwe.
| Uphiko | Ifomula / Izinga | Isibonelo: Inani Lezimpahla €5,000 + Impahla €300 |
| Inani eliphakeme kakhulu lama-CIF | Izimpahla + Impahla + Umshwalense | €5,300 |
| Customs Duty | Isilinganiso sentela ye-CIF × (isilinganiso esingu-4.2%, siyahlukahluka nge-HS) | €5,300 × 4.2% = €222.60 |
| Isisekelo se-VAT | I-CIF + Intela Yentela | €5,300 + €222.60 = €5,522.60 |
| I-VAT (Ejwayelekile) | Isisekelo se-VAT × 20% | €5,522.60 × 20% = €1,104.52 |
| I-TPC (kusukela ngoMashi 2026) | €2 imali engaguquki ngesihloko sentela (amaphasela angaphansi kuka-€150) | €2 ngesigaba se-HS esinezinombolo ezi-4 ephaseleni |
| I-EU Levy (kusukela ngoJulayi 2026) | €3 imali engaguquki ngento ngayinye (konke kuyinani eliphansi le-B2C) | €3 ngento ngayinye phezu kwe-TPC |
| Intela Ephelele Yomhlaba | Intela + i-VAT (+ izimali uma zikhona) | €1,327.12 (ngaphandle kwentela yalesi sibonelo) |
Umphumela ongokoqobo ukuthi abathumeli abasebenzisa nje inani le-invoyisi yemikhiqizo ukuze bathole izindleko zabo ezifike endaweni bazohlala bengenaso isabelomali esiphelele sezimali zokuthutha impahla. Ukuthunyelwa lapho imikhiqizo ibiza khona u-€5,000 kodwa imithwalo yengeza u-€300 futhi izinga lentela liphezulu kunalokho obekulindelwe kungase kuholele kalula enkokhelweni yokuthutha impahla engaba ngu-€200 kuya ku-€400 ngaphezu kwalokho umngenisi ayekuhlelele. Uma wenza lokhu ngemithwalo eminingi yempahla inyanga ngayinye, umphumela uwonke uba mkhulu kakhulu.
Amaphutha Avame Kakhulu - Nendlela Yokulungisa
| Iphutha Elivamile | Lokho Abangenisa Impahla Abakucabangayo | Iqiniso eFrance |
| Ukungabi namanani anele kwezimpahla ku-invoyisi | Inani eliphansi elimenyezelwe = imisebenzi ephansi | Amasiko aseFrance abambe izimpahla ezingabalulekile kangako ezingama-€2.5 ngo-2024; izinhlawulo kanye nokubanjwa kwezimpahla |
| Ukuhlelwa okungalungile kwekhodi ye-HS | Ukulingana kwesigaba esinzima kulungile | Ikhodi ye-TARIC enezinombolo eziyi-10 inquma izinga eliqondile lomsebenzi; ukungahlukaniswa kahle kubangela ukuhlolwa kabusha |
| Ayikho inombolo ye-EORI elungile | Ungabhalisa kamuva noma usebenzise inombolo yomthengisi | I-EORI iyimpoqo ngaphambi kwanoma yikuphi ukuthengiselana kwempahla yamasiko; ibambezela ukukhululwa kokuthunyelwa ngokushesha |
| Ukweqa i-IOSS ukuze uthole i-e-commerce | Isinyathelo sokuthobela imithetho esingakhethwa | Ngaphandle kwe-IOSS: umthengisi ukweleta i-VAT yokungenisa kanye ne-VAT yasekhaya; ukubhaliswa kwe-VAT yaseFrance kuyadingeka |
| Uma sicabanga ukuthi i-CIF = inani lezimpahla kuphela | Intengo yomkhiqizo kuphela ebalulekile | I-CIF ifaka phakathi umshuwalense wempahla + umshwalense; zombili ziyizingxenye eziyisisekelo ezikhokhiswa intela |
| Ukunganaki ukumakwa kwe-CE / amazinga | Isitifiketi saseShayina sanele | Izindinganiso zomkhiqizo ze-EU/French ziyimpoqo; izimpahla ezingathobeli imithetho zivinjelwe emasimini |
| Ukuphatha i-TPC njengokuzikhethela (2026) | Amaphasela amancane angaphansi kuka-€150 awakhokhiswa intela | I-TPC €2/isihloko sisebenza kusukela mhla lu-1 kuNdasa 2026; intela ye-€3 kulo lonke elase-EU ilandela mhla lu-1 kuNtulikazi 2026 |
| Akuqokwanga ummeli wezezimali (ongewona owe-EU) | Ukusebenza ngaphandle kokuba khona kwendawo kulungile | Abathengisi abangebona abe-EU abanesibopho sokukhokha i-VAT yaseFrance kumele baqoke ummeleli wezezimali |
Iphutha 1: Ukungabi Namanani Angcono Kwezimpahla Ku-invoyisi Yezentengiselwano
Amasiko aseFrance enze leli phutha laba yinto ebaluleke kakhulu ekuphoqelelweni komthetho. Ngo-2024, i-Direction Générale des Douanes et Droits Indirects (DGDDI) yathatha izinto ezibiza ama-€2.5 billion ezazingaphansi kwenani lazo. Leli nani libonisa ukuthi inkinga inkulu kangakanani nokuthi isenzo sokuphoqelelwa sikhulu kangakanani. Kunengqondo ukunganaki izinto ngoba inani eliphansi elishiwo lisho i-VAT encane kanye nentela. Ubunzima ukuthi amasiko aseFrance ayazi kahle le ndlela yokucabanga futhi ahlola amanani afunwayo ngokuqhathanisa nezizindalwazi zemakethe, amarekhodi okungenisa adlule, kanye nezilinganiso zamanani ezivela kubaphakeli.
Uma utholakala, imiphumela iba mibi kakhulu. Amasiko anganquma ukuthi yiliphi inani elifanele futhi akhokhise intela ephelele kanye ne-VAT ngokusekelwe kuyo, hhayi lokho okushiwo ngumngenisi. Izimpahla ziyathathwa ezimweni ezimbi kakhulu. Abangenisi bangahlawuliswa futhi, uma bephula umthetho futhi, bathunyelwe ejele. I-invoyisi yezentengiselwano kumele ibonise inani langempela lentengiselwano, kufaka phakathi noma yiziphi izaphulelo, amakhomishini, izindleko zamathuluzi, noma usizo olunikezwa umhlinzeki waseShayina olushintsha izindleko zangempela zezinto.
Iphutha 2: Ukuphatha Ukuhlukaniswa Kwekhodi Ye-HS Njengomthetho
Ukuze udlule emasikweni aseFrance, udinga ikhodi ye-TARIC enezinombolo eziyi-10. Awukwazi ukusebenzisa incazelo eyisisekelo yomkhiqizo, ikhodi ye-HS enezinombolo eziyi-6, noma ikhodi evela kumkhiqizo ofanayo. Izinga lentela, izindlela zokuhweba ezisebenzayo, nokuthi noma yimiphi imithethonqubo yokulwa nokulahla inkunkuma iyasebenza yini konke kuncike ekuhlukanisweni kwezinombolo eziyi-10 ngqo. Ezimpahleni ezivela eShayina, amanani okulwa nokulahla inkunkuma ayingozi yangempela futhi evame ukunganakwa. Izinto ezithile zensimbi, amaphaneli elanga, amabhayisikili e-elekthronikhi, kanye nezinto zobumba zonke zinezindlela zazo zokulwa nokulahla inkunkuma ezinganezela okuningi esilinganisweni sentela eyisisekelo.
Kunezindlela ezimbili eziyinhloko ezenzeka ngazo ukuhlukaniswa okungafanele. Umngenisi unikeza incazelo engacacile futhi avumele umthumeli wezimpahla aqagele, noma akhethe ukuhlukaniswa okuphansi ngenhloso futhi athembe ukuthi amasiko ngeke ahlole ngokucophelela. Zombili lezi zindlela ziyingozi. Isinqumo solwazi lwentela olubophayo (i-BTI) esivela kumasiko aseFrance, esingacelwa kusengaphambili, sikunikeza ukucaca okusemthethweni mayelana nokuhlukaniswa futhi kuyindlela engcono kakhulu yokuthola ukuthi iyiphi ikhodi okufanele uyisebenzisele umkhiqizo uma kungabonakali ukuthi uyini.
Iphutha 3: Ukungabi nenombolo ye-EORI ngaphambi kokuthunyelwa
Wonke amabhizinisi enza ibhizinisi lezentela e-EU kumele abe nenombolo ye-EORI (Economic Operator Registration and Identification). Inombolo ye-EORI yabangenisi baseFrance iqala ngo-“FR” futhi ilandelwe inombolo ye-SIRET yenkampani. Ngaphambi kokuba kufakwe noma yisiphi isimemezelo sezentela, kumele sibhaliswe kusetshenziswa isevisi eku-inthanethi ye-SOPRANO EORI. Akunakwenziwa ngemva kokuba izimpahla sezifikile echwebeni.
Iphutha akukhona ukuthi abantu abazi nge-EORI; ukuthi bacabanga ukuthi bangakwazi ukubhekana nakho kamuva. Uma kufika ukuthunyelwa futhi isimemezelo sentela singaqedwa ngoba umngenisi engenayo i-EORI, izinto zihlala endaweni elawulwa yintela futhi ziqongelela imali yokugcina ngenkathi ukubhaliswa kucutshungulwa. Ukusetha inombolo ye-EORI ngaphambi kokwenza i-oda lokuthenga lokuqala kuwumsebenzi wemizuzu eyishumi osindisa amahora amaningi nesikhathi nemali.
Iphutha 4: Ukungazinaki i-IOSS ngokuthunyelwa kwe-E-Commerce
Uhlelo lwe-Import One Stop Shop (IOSS), olwaqala ngoJulayi 2021, luvumela abathengisi ukuthi baqoqe i-VAT kubathengi ngesikhathi sokukhokha bese beyithumela ezikhulwini zentela ze-EU njalo ngenyanga. Lokhu kusho ukuthi izinto zingawela umngcele ngaphandle kokuba i-VAT iqoqwe. Ezinkampanini ze-e-commerce ezithenga izimpahla eShayina bese zizithengisela amakhasimende aseFrance ngamaphakheji angaphansi kwama-€150, ukubhaliswa kwe-IOSS kuyinto yokuzikhethela ngokobuchwepheshe kodwa kuyadingeka ebhizinisini.
Ngaphandle kwe-IOSS, inqubo yamasiko yokulethwa ngakunye iphenduka umcimbi wokuqoqa i-VAT obangela izinkinga, ukulethwa okungafanele, kanye namakhasimende angajabuli. Okubi nakakhulu, uMthetho Wezezimali ka-2024 eFrance uthi abathengisi abathumela ngaphandle kwe-IOSS futhi abanenani lamasiko labo liphansi kunentengo yokuthengisa ngokuthengisa (okuvame ukuba njalo) kufanele bakhokhe i-VAT yokungenisa kanye ne-VAT yasekhaya emkhawulweni. Inani eliphelele elikweletwayo liphezulu kakhulu kunezindleko zokubhalisa i-IOSS. Ekupheleni kuka-2024, amabhizinisi angaphezu kuka-170,000 kulo lonke elase-EU ayesebhalisele uhlaka lwe-OSS/IOSS. Ingqalasizinda inamandla, futhi izindleko zokungalandeli imithetho azikaze zibe phezulu.
Iphutha 5: Izidingo Zokuthobela Umkhiqizo Ezingekho
EFrance, ukuvunyelwa kwentela kungaphezu nje kokukhokha intela nokugcwalisa amaphepha. Kuyindlela futhi yokuqinisekisa ukuthi imikhiqizo iphephile futhi iyahlangabezana nezimfuneko. Izimpahla zaseShayina eziza eFrance kumele zihlangabezane nezindinganiso zomkhiqizo ze-EU. Isibonelo, izinto zikagesi, amathoyizi, imishini, namadivayisi ezokwelapha kumele zibe nelebula le-CE; izinto zamakhemikhali kumele zilandele imithetho ye-REACH; imishini kagesi neye-elekthronikhi kumele ilandele imithetho ye-RoHS; futhi kunezinye izindinganiso ezisebenza emikhakheni ethile. Ukuhambisana ne-EU akusebenzi ngokuzenzakalelayo ezitifiketini ezivela kubakhiqizi baseShayina.
Amasiko avimba izimpahla ezingahlangabezani nemithetho bese ezibuyisela kumthengisi noma azibhubhise ngezindleko zomngenisi. Okubaluleke kakhulu, abangenisi abavame ukuletha izinto ezingahlangabezani nezindinganiso bazobhekwa ngokucophelela ukuthunyelwa kwazo esikhathini esizayo. Lokhu kusho ukuthi ngisho nezimpahla ezihlangabezana nezindinganiso kuzodingeka zihlolwe njalo futhi zidle isikhathi. Kubiza kancane kakhulu ukuhlola ukuthobela imithetho ngaphambi kokufaka i-oda kumhlinzeki waseShayina kunokuthola ngenkinga eLe Havre.
I-Fee Layer Entsha: I-TPC kanye ne-EU Levy Ezayo
I-Taxe petit colis eFrance, eqala ukusebenza ngoMashi 1, 2026, iyishintsho elikhulu kakhulu ezindlekweni zokuthumela izinto ezinenani eliphansi ezivela eShayina ziya eFrance isikhathi eside. I-TPC isebenza kunoma yimaphi amaphakheji ezentengiselwano abiza ngaphansi kwama-€150 afika eFrance (kufaka phakathi izindawo zaphesheya kanye neMonaco) avela ngaphandle kwe-EU. Izindleko ziyi-€2 ngesihloko ngasinye sentela enamadijithi amane ephaketheni. Lokhu kusho ukuthi iphakheji enezigaba ezingaphezu kwesisodwa izoba nenkokhelo engaphezu kweyodwa ye-TPC.
Isibonelo, ikhasimende eLyon liyala ukuthunyelwa okuvela kusayithi laseShayina eliqukethe ama-T-shirt amathathu (esigabeni esifanayo), ibhulukwe, kanye nesembozo sefoni. I-TPC ingu-€6, eyakhiwe ngama-tax head amathathu ahlukene. Engeza i-VAT engu-20% enanini lezinto, futhi umthwalo wentela ku-oda elingu-€30 mkhulu ngokwanele ukwenza umehluko ekutheni ikhasimende ngabe lifake i-oda noma cha ukube belazi izindleko ezigcwele zokuthumela. Abathengisi asebevele besebenza ngamanani amancane abakwazi ukukhokha le mali. Ukudlulisa lokho kwenza kucace ukuthi ungalahlekelwa ukuthengiswa.
UMkhandlu we-EU wavumelana ngoDisemba 12, 2025, ngentela ye-€3 ngento ngayinye ezoqala ukusebenza ngoJulayi 1, 2026. Lokhu kwengeza olunye ungqimba. Le ndleko ingento ngayinye, hhayi iphasela ngalinye, futhi ihloselwe ukulimaza imodeli yebhizinisi yamapulatifomu emfashini ashesha kakhulu. Kusukela ngoNovemba 2026, kuzoba neNkokhelo eyengeziwe yokuphathwa kwe-Union engaba ngu-€2 ngokuthunyelwa ngakunye. Amabhizinisi athumela izinto eziningi ezinenani eliphansi eFrance kuzodingeka ashintshe amanani awo, athuthe ama-SKU awo anenani eliphezulu aye ezindaweni zokugcina impahla ezise-EU, noma amukele ukuthi imodeli eqonde ngqo kumthengi yezinto ezinenani eliphansi isibize kakhulu ukuyisebenzisa.
Uhlu Lokuhlola Lokuthobela Imithetho Oluphelele: Lokho Okudingayo Ngempela
| Idokhumenti / Imfuneko | Isebenza Kubani | Lapho Kudingeka | Umphumela Uma Ungekho |
| Inombolo ye-EORI | Bonke abangenisi be-B2B (i-EU kanye ne-non-EU) | Ngaphambi kokuthengiselana kokuqala kwentela | Ukuthunyelwa akukwazi ukuqeda intela |
| I-invoyisi Yezentengiselwano (isisekelo se-CIF) | Bonke abangenisi | Konke ukuthunyelwa | Amasiko awakwazi ukubala intela |
| Uhlu lokupakisha | Bonke abangenisi | Konke ukuthunyelwa | Ukubambezeleka; ukuhlolwa okungenzeka |
| Ikhodi ye-TARIC / HS enezinombolo ezingu-10 | Bonke abangenisi | Konke ukuthunyelwa | Ukungahlelwa kahle = izinga lentela elingalungile, ukuhlolwa kabusha |
| Isitifiketi Somsuka | Bonke abangenisi | Kuyadingeka ezimangalweni zomsebenzi okhethekile | Akukho silinganiso esikhethekile esingenzeka ngezimpahla ezivela eShayina |
| Ukumaka kwe-CE / Ukuhambisana Nomkhiqizo we-EU | Izigaba zemikhiqizo ezilawulwayo | Ngaphambi kokukhululwa kwentela | Izimpahla ezithathwe noma ezibuyiselwe |
| Ukubhaliswa kwe-IOSS | Abathengisi abangebona abe-EU; B2C < €150 | Ngaphambi kokuthunyelwa | Isibopho se-VAT esiphindwe kabili; ukubhaliswa kwe-VAT yaseFrance kuyadingeka |
| I-SAD (Idokhumenti Yokuphatha Eyodwa) | Bonke abangenisi | Esimemezelweni sentela | Ayikwazi ukufaka isimemezelo sentela |
| I-ISPM 15 (Ukupakisha Ngokhuni) | Ukuthunyelwa kusetshenziswa ama-pallet/ama-crate okhuni | Konke ukuthunyelwa okunokupakisha kwezinkuni | Kudingeka ukubulala noma ukubuyiselwa kwempahla |
Kumabhizinisi angaphandle kwe-EU, into eyodwa kulolu hlu idinga ukunakwa okukhethekile: ukuqinisekisa ukuthi ukupakisha izinkuni kuyahlangabezana nezindinganiso ze-ISPM 15. Izindinganiso Zomhlaba Wonke Zezinyathelo Zokuhlanzeka Kwezitshalo No. 15 zithi yonke iphalethi, ikesi, noma i-dunnage yokhuni esetshenziswa ekuthunyelweni okuvela eShayina kumele iphathwe ngokushisa noma ifuthwe futhi ihlonzwe njengenjalo. Izikhulu zamasiko zaseFrance zifuna lolu phawu emabhokisini ezinkuni. Uma lungekho, ukuthunyelwa kufanele kufuthwe ngezindleko zomngenisi ngaphambi kokuba kukhululwe noma kuthunyelwe emuva. Lena into encane ebamba ukuthunyelwa okuningi isikhathi eside.
Umbuzo Wokwakheka: Uhlobo Lwenkampani Lunquma Isikhundla Sakho Se-VAT
Abathumeli abaningi abacabangi ngendlela isakhiwo sezinkampani zaseFrance esithinta ngayo ukuphathwa kwe-VAT kuze kube yilapho sibabiza imali. Kusukela ngoJanuwari 2022, amabhizinisi abhaliswe njenge-EURL, i-SARL, noma i-SAS angahlehlisa ukukhokha i-VAT yokungenisa. Amabhizinisi angenisa kakhulu noma avame ukungenisa azoba nemali engcono kakhulu ngoba akudingeki akhokhe i-VAT yokungenisa emngceleni. Kunalokho, ayayibika ekubuyiselweni kwawo kwe-VAT yanyanga zonke.
Lokhu akuyona inketho yosomabhizinisi abazenzakalelayo (labo abanesimo sebhizinisi elincane). Kufanele bakhokhe i-VAT uma beletha izimpahla ezweni futhi abakwazi ukuzibuyisa. Uma ungusomabhizinisi ozenzakalelayo futhi uletha izinto eziningi ezivela eShayina, ubuthakathaka besakhiwo se-VAT saleso sikhundla cishe buzoba bukhulu kunanoma yikuphi ukukhululeka kokuphatha okukulethelayo. Lena ingxoxo okufanele ibe nayo nomgcinimabhuku ngaphambi kokuba umsebenzi wokungenisa uqale, hhayi ngemuva kokufika kokuthunyelwa kokuqala okukhulu futhi ibhizinisi kufanele likhokhe i-VAT elalingayilindele.
Izidingo ziqinile kumabhizinisi angaphandle kwe-EU athengisa kumakhasimende aseFrance ngaphandle kokuba nenhlangano esemthethweni yaseFrance. Uma uthengisa izimpahla ezivela ngaphandle kwe-EU futhi unesibopho se-VAT yaseFrance—isibonelo, uma ungasebenzisi i-IOSS futhi inani lakho lentela lihlukile entengo yakho yokuthengisa—ngokuvamile kufanele uqashe i-ejenti yezimali eFrance. Leli ibhizinisi elivunyelwe ukusebenza njengomqinisekisi wentela kuwe. Izimali zabo ziyizindleko ezengeziwe abathengisi abangaphandle kwe-EU abavame ukukhohlwa ukuzihlela kuze kube yilapho kudingeka.
Indlela Ukuthunyelwa Kwe-Topway Okubasekela Ngayo Abangenisi Abasuka E-China Kuya E-France
Kusukela ngo-2010, i-Topway Shipping, eseShenzhen, eShayina, ibilokhu ingumhlinzeki ochwepheshe wezixazululo zezokuthutha ze-e-commerce eziwela imingcele. Ithimba elisungule linolwazi olungaphezu kweminyaka eyi-15 kwezokuthutha zamazwe ngamazwe kanye nokususwa kwezimpahla zamasiko, ngolwazi oluningi olutholakale ngokusebenza eShayina nase-US ngaphambi kokusabalala kwezinye izingxenye zomhlaba. Izinsizakalo zifaka phakathi lonke uchungechunge lwezokuthutha, kusukela kwezokuthutha zokuqala ukuya phesheya kwezilwandle. kugcinwa, ukusulwa kwezimpahla zangaphandle, kanye nokulethwa kwezimpahla okuhamba ibanga elide. Baphinde banikeze izinsizakalo zokuthutha ulwandle ze-FCL kanye ne-LCL eziguquguqukayo ezivela eShayina kuya emachwebeni abalulekile emhlabeni wonke, njengeLe Havre, iMarseille-Fos, kanye nezinye izindawo zokungena zaseFrance.
Emafeshinini, umehluko phakathi kwabalingani bezokuthutha abanekhono nabaqalayo ucacile kakhulu endleleni esuka eShayina iye eFrance. Kusukela ngo-2024, kube nezinguquko emithethweni, njengokubalwa kwe-VAT okulibazisekile, imithethonqubo ye-e-commerce yoMthetho Wezezimali, i-TPC, kanye nezintela ezintsha ze-EU. Lokhu kusho ukuthi udinga umlingani wezimpahla oqapha ngenkuthalo indawo yokuthobela imithetho hhayi nje ukubhukha isikhala sempahla. Njengengxenye yesevisi, hhayi njengokucabanga kamuva, ithimba le-Topway lokususa izimpahla linakekela ukuhlukaniswa kwe-HS, ukubalwa kwe-CIF, ukuqinisekiswa kwe-EORI, ukuhlanganiswa kwe-IOSS, kanye nemibhalo yokuthobela imithetho yomkhiqizo.
Inzuzo yeTopway kubathumeli abathumela izimpahla zasolwandle ze-FCL noma ze-LCL ezivela ezindaweni zezimboni zaseShayina eziya eFrance ukuthi yenza izinto zibe lula kuzo zombili izinhlangothi zohambo. Iqinisekisa ukuthi izimpahla zishiya iShayina namaphepha afanele futhi zifika eFrance zilungele ukukhokha intela ngaphandle kwezinkinga. Abathumeli abake babamba izimpahla eLe Havre esikhathini esidlule ngenxa yezinkinga zamaphepha bahlala bekhomba izizathu ezifanayo: amakhodi e-HS anganembile, izitifiketi ezingekho, kanye nama-invoyisi ebhizinisi angaphelele. Lezi yizinselele ezingagwenywa ngokuhlela okuhle kokuthunyelwa ngaphambi kokuthunyelwa. I-Topway ifaka zonke izinsiza zayo zokusebenza kulokho kuvumelanisa.
Okuzayo: Ukuguqulwa Kwezintela ze-EU kanye Nemiphumela Yakho
Abathumeli baseFrance benza amaphutha afanayo ngokuphindaphindiwe lapho bekhipha izimpahla eShayina. La maphutha ahlanganisa ukungaqondi ukuthi ungabala kanjani intela ngokusekelwe ku-CIF, ukunganikezi inani elifanele izimpahla kuma-invoyisi, ukungabhaliseli i-EORI kuze kube sekwephuzile, ukuphatha i-IOSS njengokuzikhethela, nokungahambisani nezinguquko emthethweni. Ayikho indlela yokugwema ukwenza noma yimaphi ala maphutha. Cishe njalo, ayenzeka ngoba abantu babengakakulungeli noma abazange bathole usizo olwanele lochwepheshe.
Imithetho yokungenisa izimpahla ezivela eShayina ziye eFrance namuhla iyinkimbinkimbi kakhulu, iqiniswa kakhulu, futhi ibaluleke kakhulu kunangeminyaka eyishumi edlule. I-TPC eyaqala ngoMashi 2026, intela ye-EU eqala ngoJulayi 2026, kanye nokuguqulwa kwenyunyana yamasiko okuzayo konke kusho ukuthi ukuhweba phakathi kweShayina neFrance kuzosebenza ngendlela ehlukile. Abangenisi abacabanga ngokuqedwa kwempahla yamasiko njengento ecatshangelwe kamuva bazobona izindleko zalowo mqondo zikhuphuka kakhulu. Abantu abafaka imali ekuhlukanisweni okufanele, ekuhlolweni okuqotho, ekubhalisweni kwesokudla, kanye nomlingani wezokuthutha onolwazi bazothola ukuthi umzila usasebenza kakhulu, yize ungabekezeleli amaphutha njengoba wawunjalo ngaphambili.
Isiphetho
Amaphutha enziwa ngabathumeli baseFrance lapho bekhipha izimpahla eShayina awawona angahleliwe — ahlangana ngezindikimba ezifanayo: ukungaqondi kahle ukubalwa kwentela okusekelwe ku-CIF, ukunganikezi intengo ephansi kwezimpahla kuma-invoyisi, ukunganaki ukubhaliswa kwe-EORI kuze kube sekwephuzile, ukuphatha i-IOSS njengokuzikhethela, kanye nokwehluleka ukuhlala usesikhathini nomthetho oshintsha ngokushesha. Awekho kula maphutha angenakugwenywa. Cishe ngaphandle kokukhetha, angumphumela wokulungiselela okunganele kanye nesiqondiso sochwepheshe esinganele.
Isimo sokulawula esilawula ukungeniswa kwezimpahla ezivela eShayina kuya eFrance manje sesiyinkimbinkimbi kakhulu, siqiniswa kakhulu, futhi sibalulekile kunanoma yisiphi isikhathi eminyakeni eyishumi edlule. I-TPC yethulwa ngoMashi 2026, intela ye-EU eyafika ngoJulayi 2026, kanye nokuguqulwa kwenyunyana yamasiko okuzayo ndawonye kumelela ushintsho lwesakhiwo endleleni ukuhweba phakathi kweShayina neFrance okusebenza ngayo. Abangenisi abaphatha ukuvunyelwa kwezimpahla njengombono wokuphatha bazothola izindleko zaleso simo sengqondo zikhuphuka kakhulu. Labo abatshala imali ekuhlukanisweni okufanele, ekulinganisweni okuqotho, ekubhalisweni okufanele, kanye nokubambisana kwezimpahla okunolwazi bazothola ukuthi umzila usasebenza kahle kakhulu - kodwa awusathetheleli kakhulu ukunganaki njengoba kwakunjalo ngaphambili.
Imibuzo Evame Ukubuzwa
Q: Iyini izinga le-VAT elijwayelekile lokungeniswa kwezimpahla eFrance ezivela eShayina?
A: Izinga le-VAT elijwayelekile laseFrance lingu-20% wenani le-CIF lezimpahla kanye nanoma yimuphi umrhumo wentela ongase usebenze. Amabhizinisi abhaliswe njenge-EURL, i-SARL, noma i-SAS angaqasha ukubalwa kwezimali okuhlehlisiwe. Lokhu kusho ukuthi angabika futhi akhokhe i-VAT njalo ngenyanga esikhundleni sokuyikhokhela emngceleni. Osomabhizinisi abazenzakalelayo kufanele bakhokhe i-VAT yokungenisa ngokushesha futhi abakwazi ukuyibuyisa.
U: Iyini i-Taxe petit colis (TPC) futhi ingabe iyakuthinta ukuthunyelwa kwami?
A: I-TPC iyintela engaguquki engu-€2 kuyo yonke inhloko yentela enezinombolo ezi-4 esebenza kunoma yimaphi amaphakheji ezentengiselwano abiza ngaphansi kuka-€150 angena eFrance evela ngaphandle kwe-EU. Lokhu kuzoqala mhla lu-1 kuNdasa 2026. Uma iphakheji yakho inezinto ezikusigaba sentela esingaphezu kwesisodwa, inkokhelo iyakhuphuka esigabeni ngasinye. Ngomhla lu-1 kuNtulikazi 2026, kuzoba nentela engu-€3 entweni ngayinye ethengiswa e-EU.
U: Ingabe ngidinga inombolo ye-EORI ukuze ngingenise izimpahla ezivela eShayina ziye eFrance?
A: Yebo. EFrance, kufanele ubhalisele inombolo ye-EORI ngaphambi kokuthi ufake isimemezelo sentela. Inombolo ye-EORI yamabhizinisi aseFrance yakhiwe ngezinhlamvu u-FR kanye nenombolo ye-SIRET. Kumele ibhaliswe ngensizakalo eku-inthanethi ye-SOPRANO EORI. Ngaphandle kwe-EORI efanele esimemezelweni, ukuthunyelwa akukwazi ukudlula entela.
U: Ingabe ukubhaliswa kwe-IOSS kuyadingeka ukuze kuthengiswe izimpahla ezivela eShayina kubathengi baseFrance?
A: I-IOSS ayidingeki ngokomthetho, nokho iyadingeka kubathengisi abaningi be-B2C abathumela amaphakheji angaphansi kwama-€150. Uma ingekho i-IOSS, abathengisi kuzodingeka bakhokhe i-VAT yokungenisa kanye ne-VAT yasekhaya ngaphansi koMthetho Wezezimali waseFrance ka-2024 lapho inani lentela lihlukile entengweni yokuthengisa, okuyinto cishe njalo. Umthwalo wemfanelo ophelele uvame ukuba phezulu kakhulu kunezindleko zokulandela i-IOSS.
U: Ngingakugwema kanjani ukuthi ukuthunyelwa kwami kubanjwe emasimini aseFrance?
A: Izizathu ezivame kakhulu zokugcinwa kwempahla yilezi: amaphepha alahlekile noma angalungile (ikakhulukazi amakhodi e-TARIC angalungile noma ama-invoyisi ebhizinisi angaphelele), ukungabi nenombolo ye-EORI, ukungabi nophawu lwe-ISPM 15 ekupakishweni kwezinkuni, kanye nemikhiqizo engahlangabezani nezindinganiso ze-EU futhi engenalo uphawu lwe-CE noma isitifiketi se-EU esifanayo. Iningi lalezi zinkinga lingalungiswa ngaphambi kokuba imikhiqizo isuke eShayina ngokwenza ukuhlolwa kokuhambisana nokuthunyelwa ngaphambi kokuthunyelwa nomthengisi wezimpahla onolwazi.
