Kulo naliphi na ishishini elifuna ukungenisa impahla kwi-European Union (EU), kubalulekile ukuqonda ukuba yintoni na i-EU, kunye nendlela ukungenisa kunye nokukhutshwa kwempahla ephumayo kwimida yelizwe laseYurophu. I-European Union yimanyano yezopolitiko nezoqoqosho yamazwe angama-27 angamalungu abumba enye yezona mbumba zorhwebo zikhulu ehlabathini. Eli nqaku lichaza imiba ephambili yokungenisa kunye nokukhutshwa kwezithethe kwi-EU.
Isiqulatho
Zeziphi iziseko zezithethe ze-EU?
Yintoni inkqubo yokukhutshwa kwe-EU Customs?
Ngawaphi amaqela abandakanyekayo kwinkqubo yokungeniswa kwe-EU?
Iindidi zemvume yoRhwebo yokungeniswa kwe-EU
Iimpembelelo zokuthotyelwa kwezithethe ze-EU
Amasiko e-EU anefuthe kwi-e-commerce kunye nexabiso eliphantsi lokungeniswa ngaphandle
Amanqaku aphambili ashwankathelayo
Zeziphi iziseko zezithethe ze-EU?
Imvelaphi kumanyano lwabathengi be-EU
Amazwe angamalungu angama-27 kwiManyano yaseYurophu anemarike enye yangaphakathi, kangangokuba iimpahla zinokungena kwi-EU ngelizwe elilungu elinye, emva koko zihambe ngokukhululekileyo kuwo nawaphi na amanye amazwe akwi-EU. IKomishoni ye-EU iphakamisa kwaye ibeke iliso kumthetho wezithethe ze-EU, emva koko iinkonzo zelizwe jikelele kwilizwe ngalinye sebenza kunye ukuphumeza imisebenzi yemihla ngemihla yomanyano lwe-EU Customs.
Zonke iimpahla zijikeleza ngokukhululekileyo ngaphakathi kwimanyano yabathengi be-EU, kwaye lo mgaqo uyimfuneko ekusebenzeni ngokufanelekileyo kwemarike enye. Umrhumo oqhelekileyo we imisebenzi yempahla ihlawuliswa kwimpahla evela ngaphandle kwe-EU, ihlawulwa ngokubanzi xa iqala ukungena kwi-EU, kwaye emva koko akusekho kuhlolwa kwempahla okanye eminye imisebenzi erhafiswa ukunqumla imida phakathi kwamazwe e-EU.
Ukubaluleka kweNombolo ye-EORI
Yintoni inombolo ye-EORI?
Inombolo ye-EORI “yinombolo yoBhaliso lwabaSebenzi bezoQoqosho kunye nenombolo yeSazisi”, inombolo yokuchongwa eqhelekileyo esetyenziswa kwi-EU iphela kubasebenzi bezoqoqosho kunye namagunya ecustom.
Inombolo ye-EORI inamacandelo amabini:
- ikhowudi yelizwe yeLizwe eliLungu elikhuphayo
- oku kulandelwa yikhowudi ekhethekileyo kwiLizwe leLungu
Amashishini kunye nabantu abanqwenela ukurhweba kunye nakwi-EU iphela kufuneka basebenzise inombolo ye-EORI njengenombolo yesazisi kuzo zonke iinkqubo zesithethe, xa betshintshiselana ngolwazi kunye nolawulo lwempahla.
Ngubani ofuna inombolo ye-EORI?
Nawuphi na umqhubi wezoqoqosho osekwe ngaphakathi kwintsimi ye-EU kufuneka abe nenombolo ye-EORI ngeenjongo zesithethe.
Nawaphi na abaqhubi bezoqoqosho abangamiselwanga ngaphakathi kwintsimi yeCustoms ye-EU kufuneka nabo babe ne-EORI, ngenani leemeko ezahlukeneyo:
- ukungenisa isibhengezo sezithethe kummandla wamasiko e-EU
- ukungenisa i-Entry Summary Declaration (ENS)
- ukungenisa isiBhengezo esisiSishwankathelo sokuPhumela (EXS)
- ukungenisa isibhengezo sokugcinwa kwexeshana kwi-Customs Territory ye-EU
- ukusebenza njengomthuthi wothutho ngomoya, elwandle okanye kwindlela yamanzi engaphakathi elizweni
- ukusebenza njengomthwali oqhagamshelwe kwinkqubo yezothutho, kwaye unqwenela ukufumana izaziso zezithethe malunga nokungenisa okanye ukulungiswa kwazo naziphi na izibhengezo zesishwankathelo sokungeniswa.
Ukubaluleka kweNombolo yeVAT
Izinto ezithunyelwa ngaphandle eziya kwi-EU, nguye nawuphi na umntu okanye ishishini, zixhomekeke kwiRhafu yeXabiso eyoNgezelelweyo (VAT). I-VAT ye-EU isebenza kuwo onke amazwe angamalungu angama-27 kwaye ikwasetyenziswa ekuthuthweni kwempahla kwimida yangaphakathi ye-EU. Ke kwiinkampani ezisebenza kwi-EU iphela, kunokubakho imfuneko yokubhalisa ishishini labo ngenombolo ye-VAT kumazwe angaphezu kwe-EU enye.
Yintoni inkqubo yokukhutshwa kwe-EU?
Ukufika kwaPhambi kokuFika / iziBhengezo zaPhambi kokuHamba
Apho iimpahla zifika kwi-EU ngo imithwalo yolwandle, isibhengezo sangaphambi kokufika siyafuneka ubuncinane kwiiyure ze-24 ngaphambi kokufika kokuthunyelwa ngokomzimba. Kwiimeko ezininzi, isaziso sangaphambili sinokungeniswa ngekhompyutha ukuya kutsho kwiiyure ezi-2 ngaphambi kokufika okanye ukuhamba kweempahla, okanye ukuya kuthi ga kwiiyure ezi-4 zokungeniswa kwephepha. Kwimpahla ephuma kwi-EU, isibhengezo sezithethe sisetyenziswa njengengcebiso yangaphambi kokuhamba.
Isibhengezo seCustoms
Umnini wempahla, okanye umntu omele umnini-mpahla, unoxanduva lokufaka isibhengezo sempahla ephuma kumazwe angaphandle okanye ethunyelwa ngaphandle. Nangona kunjalo, oku kunokuba ngumntu okanye inkampani elawula iimpahla (umz. umthumeli wempahla), nangona njengomthetho aba bantu kufuneka basekwe kwi-EU.
Isibhengezo kufuneka sifakwe kwi-ofisi yezothutho kwizibuko lokungena kwi-EU xa kuthengisiwe. Izibhengezo zinokwenziwa ngekhompyutha, nangona kwezinye iimeko zinokufakwa ngokubhaliweyo.
Amaxwebhu okukhutshwa kwempahla ekhoyo
Kukho intaphane yamaxwebhu abalulekileyo afunekayo ukuze kukhululwe amatyala:
- i-invoyisi yentengiso
- Ubume boMsebenzi woQoqosho ogunyazisiweyo
- ubungqina bemvelaphi
- Ulwazi olubophelelayo lweRhafu
- Ulwazi Olubophelelayo Lwemvelaphi
- izatifikethi okanye iilayisensi ezifanelekileyo
- I-VAT kunye neerekhodi zokuthumela ngaphandle
Ngokuxhomekeke kwindlela yothutho, amaxwebhu ongezelelweyo anokufuneka kwakhona ukuze afumane imvume:
- Ityala lokhwela, Umoya wendlela wetyala okanye elilinganayo
- I-ATA Carnet (Zonke iiNdlela zoThutho)
- I-TIR Carnet (iNdlela eDityanisiweyo kunye nezinye izithuthi)
- Uluhlu lokupakisha
EU Customs transit
Ukuthutha impahla yinkqubo yokuhambisa impahla phakathi kweendawo ezimbini phakathi kommandla wempahla ephumayo, kudlula komnye ummandla werhafu, okanye phakathi kweendawo ezimbini okanye ngaphezulu ezahluka-hlukileyo. Inkqubo yokuthutha abantu ivumela ukunqunyanyiswa okwexeshana kwemilinganiselo yokungenisa elizweni edla ngokusetyenziswa kwindawo yokungena kwi-EU, kwaye endaweni yoko ivumela ukuba kwenziwe umgaqo wokukhutshwa kwempahla ngaphandle kwempahla yesiqhelo kwindawo ekuyiwa kuyo.
Kukho iindlela ezahlukeneyo zohambo ezivunyiweyo ezisetyenziswa kwi-EU:
- I-Union kunye ne-Common transit
- I-TIR – iNdlela yoThutho lwaMazwe ngaMazwe
- ATA – Ukwamkelwa okwethutyana
- NATO
- Iindlela zamanzi zaseRhini
- Isithuba-kubandakanywa nepasile iposti
Imisebenzi ye-EU
Imanyano yabathengi ye-EU ibala iirhafu zempahla evela kumazwe angaphandle ngokusekwe kwixabiso lempahla, imirhumo eyayamene nayo ekufuneka isetyenziswe, kunye nemvelaphi yezo mpahla zingeniswa kumazwe angaphandle:
Ukuxatyiswa kweCustoms
Ixabiso lezithethe kukumiselwa kwexabiso lempahla njengoko lichaziwe, kwaye libonelela ngesiseko sovavanyo lwerhafu yempahla. Ixabiso leCustoms lidla ngokubalwa njengepesenti yexabiso lentengiso.
Nangona kukho iindlela ezininzi zokubala ixabiso, indlela ephambili kukuseka ixabiso kwisixa esipheleleyo esihlawulwe kwimpahla ethunyelwa ngaphandle. Ukuba le ndlela yentengiselwano ayisebenzi, ke ezinye iindlela zokuxabisa zinokusetyenziswa.
I-EU isebenzisa umthetho-siseko wokuba abavelisi bayo basekhaya base-EU kufuneka bakwazi ukukhuphisana ngokufanelekileyo nangokulinganayo nabavelisi abavela kwamanye amazwe kunye nemimandla. Ukufezekisa lo mlinganiso kufakwe irhafu yempahla ethengwayo.
I-'Common Customs Tariff' (CCT), eqhelekileyo kuwo onke amalungu e-EU, isetyenziswa kwindawo yokungenisa iimpahla kwi-EU. Nangona kunjalo, nangona i-CCT ixhaphakile, amaxabiso ahlukeneyo omsebenzi angasetyenziswa kwiimpahla ngokuxhomekeke kwiyiphi impahla (ukuhlelwa kwempahla), kunye nalapho zivela khona (ilizwe elivela kuyo).
Uluhlu lweerhafu lujonga inani leenqobo ezahlukeneyo ekubaleni isixa esifunekayo:
- Ukuhlelwa kwempahla
- Inkqubo eHanyanisiweyo – Ulwazi gabalala
- I-Combined Nomenclature
- Ulwazi olubophelelayo lweRhafu (BTI)
- Izabelo zeRhafu
- Ukumisa
- I-TARIC
The I-TARIC, uMrhumo odibeneyo weManyano yaseYurophu, nguvimba weenkcukacha weelwimi ezininzi odibanisa onke amanyathelo anxulumene nerhafu ye-EU, umthetho wezorhwebo kunye nezolimo. Ukuba nenkqubo yekhowudi enye kwi-EU ivumela isicelo esisodwa esisemgangathweni ngawo onke amalungu e-EU, kwaye inika amazwe e-EU isethi engaguqukiyo yemilinganiselo yokusetyenziswa xa ungenisa okanye uthumela ngaphandle impahla. Ikwavumela ukuqokelelwa kwedatha ye-EU ngokubanzi kunye nohlalutyo lwamanani eempahla ngaphakathi nangaphandle kwe-EU.
Imigaqo yeMvelaphi
Imithetho yemvelaphi ichaza apho iimpahla ziye zaveliswa okanye zenziwe, kungekhona apho zithunyelwe khona, kwaye ulwahlulo lusetyenziswa phakathi kwemvelaphi ekhethiweyo kunye nemvelaphi engakhethiyo. Imvelaphi, kunye nokuhlelwa kwamaxabiso kunye nexabiso lempahla, yimiba emiselayo ekufuneka kufakwe kuyo unyango lwerhafu.
Imvelaphi ekhethwayo
Imvelaphi ekhethwayo lilizwe ekusetyenziswa kulo amalungiselelo akhethekileyo kunye nezivumelwano, nto leyo eya kwenza ukuba iimpahla zelo lizwe zifaneleke ukuba zingeniswe kumazwe angaphandle ngexabiso eliphantsi okanye elinguziro.
Imvelaphi engakhethwanga
Ilizwe lemveli elingakhethi cala lingafanelana nonyango lwesizwe oluthandwa kakhulu (MFN), nangona inani lemilinganiselo yomgaqo-nkqubo worhwebo iya kusebenza. Oku kunokubandakanya ukuphunyezwa kwamanyathelo afana nala imisebenzi yokunqanda ukulahla kunye nokuthintela, imilinganiselo yokhuseleko, izithintelo zorhwebo, izithintelo zobungakanani, okanye izabelo zeerhafu.
Ngoobani amaqela abandakanyekayo kwinkqubo yokungeniswa kwe-EU?
Amaqela aphambili abandakanyekayo kwinkqubo yokungenisa elizweni angashwankathelwa ngolu hlobo:
- Umthumeli/uMvelisi/uMthumeli: iqela elithumela iimpahla ukusuka kwimvelaphi
- Umamkeli/uMthengi/Umthumeli: iqela apho iimpahla zithunyelwa khona
- Umrhwebi weRekhodi: iqela elinoxanduva ngokusemthethweni lokungenisa amaxwebhu apheleleyo nachanekileyo kumasiko e-EU
- I-Customs Broker: Umntu wesithathu onikwe ilayisenisi ngamasiko e-EU ukuxhasa/ukwenza egameni lomrhwebi ongenisa impahla kumazwe angaphandle.
Iindidi zemvume yoRhwebo yokungeniswa kwe-EU
Xa ungenisa iimpahla kwilizwe elilungu le-EU, iimpahla zinokungeniswa ngenye yeendlela ezine: ukuhanjiswa simahla, ukusetyenziswa okukhethekileyo, ukusetyenzwa kwangaphakathi, okanye ukugcinwa.
Ukusasazwa kwasimahla
Umgaqo-nkqubo wokusasazwa kwamahhala awusebenzi kuphela kwiimpahla ezenziwe kwi-EU, kodwa nakwiimpahla ezithunyelwa ngaphandle eziye zakhululwa ukuba zisasazwe simahla, emva kokuhlawulwa kwayo nayiphi na intlawulo yokungenisa elizweni. Nje ukuba iimpahla zihlanjululwe kwizibuko lokungena, zikhululwa ukuba zihanjiswe simahla kuyo yonke imimandla ye-EU, ukuze zithengiswe kwiimarike ze-EU, njengayo nayiphi na imveliso eyenziwe kwi-EU.
Ukusetyenziswa okukhethekileyo
Iimpahla zinokuvunywa ukuba 'zimkelwe okwexeshana' ngokukhululeka ngokupheleleyo okanye ngokuyinxenye kumrhumo ovela kumazwe angaphandle, umzekelo xa iimpahla zithengisiwe ukuze ziboniswe kumboniso worhwebo emva koko zithunyelwe kumazwe angaphandle.
'Ukuphela kokusetyenziswa' yinkqubo yesithethe ekhuthaza ukungeniswa kwempahla ethile phantsi kweerhafu ezifanelekileyo zerhafu ukuba ezo mpahla zilungiselelwe iinjongo ezithile ezithile, ezinjengokwakhiwa kweenqanawa, iinqwelo-moya zohambo ngenqwelomoya okanye amaqonga okomba.
Ukuqhubekeka kwangaphakathi
Ukucubungula kwangaphakathi kuthetha ukuba iimpahla ezingezizo ze-EU zingeniswa ukuze zisetyenziswe kwi-EU kwintsebenzo enye okanye ngaphezulu, umzekelo, ukuvelisa okanye ukulungiswa.
Inkqubo yangaphakathi yokucubungula ingasetyenziselwa iimpahla ekufuneka zingene kwiindlela ezisemgangathweni zokuphatha, ukuphucula inkangeleko yazo okanye umgangatho othengisekayo, okanye uzilungiselele ukuhanjiswa okanye ukuthengiswa kwakhona.
yoGcino
Ugcino lubandakanya zombini iindawo zokugcina iimpahla kunye neendawo ezikhululekileyo, kwaye kujongwe ukunika amashishini ukuba bhetyebhetye ekuthengeni nasekungeniseni iimpahla ezingezizo eze-EU nangaphambi kokuba enze isigqibo sokuba mabenze ntoni ngempahla. Logama nje iimpahla ezingezizo eze-EU ziselugcinweni aziyi kuba phantsi kwentlawulo yokungenisa elizweni okanye ezinye iintlawulo.
'Ugcino lwempahla ethunyelwayo' luthetha ukuba iimpahla ezingezizo eze-EU zinokugcinwa kuyo nayiphi na indawo egunyaziswe ngoogunyaziwe berhafu ('Izitora zeCustoms'), kangangexesha elingasikelwanga mda. Ngelixa zikwiindawo zokugcina iimpahla, iimpahla ziphantsi kolawulo lwempahla ephumayo kwaye azikho phantsi kwentlawulo yokungenisa elizweni, okanye ezinye iintlawulo zokungenisa elizweni okanye iilayisensi.
Amazwe angamalungu e-EU anokuthi achonge iindawo ezithile zommandla werhafu njenge 'imimandla yasimahla'. 'Iindawo zasimahla' ziindawo ezivalelweyo phakathi kommandla we-EU apho iimpahla ezingezizo eze-EU zinokungeniswa ngaphandle kwentlawulo yokungenisa elizweni okanye ezinye iintlawulo.
Iimpahla ze-EU zinokungeniswa okanye zigcinwe, zihanjiswe, zisetyenziswe, zisetyenzwe okanye zisetyenziswe kwiindawo ezikhululekileyo. Ezo mpahla zingathunyelwa ngaphandle okanye zisiwe kwezinye iindawo ze-EU.
Iimpembelelo zokuthotyelwa kweCustoms ye-EU
Omnye weyona mingeni ixhaphakileyo kwabo bathenga kumazwe angaphandle yindlela ehlawuliswa ngayo i-VAT kwizinto ezisuka kumazwe angaphandle, ngakumbi xa kuthuthwa iimpahla kwimida yamazwe angamalungu e-EU. I-VAT ihlawuliswa ekungeniswayo kwizibuko lokungena. Ukuthengisa okanye ukuhambisa iimpahla ukusuka kwelinye ilizwe le-EU ukuya kwelinye akungeni ntlawulo ye-VAT, ukubonelela ngeendlela ezibalulekileyo zihlangatyeziwe:
- Omabini amaqela kwintengiselwano kufuneka abe nenombolo ye-VAT esebenzayo.
- Umrhwebi kufuneka ajonge inombolo ye-VAT yomthengi wangaphandle ngenkqubo ye-EU VIES.
- Umrhwebi kufuneka aqaphele inombolo ye-VAT yomthengi kwi-invoyisi yentengiso yakhe.
- Umrhwebi kufuneka abe namaxwebhu (umzekelo, amaxwebhu othutho lwempahla) abonisa ukuhamba kwempahla ukuwela umda.
- Iimpahla ke kufuneka zilishiye ilizwe ngaphandle kweli xesha libekiweyo - iinyanga ezintathu.
Izohlwayo zeCustoms kusenokwenzeka ukuba zibekho ukuba enye okanye ngaphezulu kwezi meko azihlangabezwanga. Kwiimeko ezinjalo, izitenxo zinokuvela kwaye umrhwebi othenga kumazwe angaphandle angaba noxanduva layo nayiphi na i-VAT engekhoyo. Ukuba umthengi wokugqibela akanayo inombolo ye-VAT esebenzayo, okanye umthengisi uthengisa kubathengi ngabanye, ngoko umthengisi kufuneka ahlawule umthengi wakhe i-VAT yelizwe lokuthunyelwa.
Impembelelo ye-EU Customs kuRhwebo lwe-E-Commerce kunye nexabiso eliphantsi lokuthenga ngaphandle?
Ngo-2021, i-EU yatshintsha imithetho ye-VAT kwimisebenzi ye-e-commerce enqumla imida ye-B2C, ukuze yoyise eminye imiqobo ekuthengisweni kwemida ye-intanethi ngokuphumeza i-One Stop Shop (OSS). Ifune ngokukodwa ukwenza lula isicelo se-VAT kwintengiso yomgama weempahla, kunye nokungeniswa ngaphandle kwemithwalo enexabiso eliphantsi.
I-One Stop Shop ibandakanya izikimu ezintathu ezikhethekileyo ezifumaneka kubantu abarhafiswayo abasekwe ngaphakathi nangaphandle kwe-EU:
- inkqubo engeyiyo eye-EU
- inkqubo ye-EU
- inkqubo yokungenisa elizweni
Ezi nkqubo zikhethekileyo zivumela umntu orhafiswayo obhalisele isikim se-OSS kwiLizwe eliliLungu le-EU ukuba angenise ngekhompyutha iimbuyekezo ze-OSS ye-VAT echaza izinto ezithengiweyo ekufuneka zibhengezwe kunye ne-VAT efunekayo. Iimbuyekezo ze-VAT zingeniswa rhoqo ngekota kwiinkqubo ze-EU nezingezizo eze-EU, kwaye qho ngenyanga kwisikimu sokungenisa elizweni.
Abantu abarhafiswayo abasekwe kwi-EU banokusebenzisa zombini inkqubo ye-EU kunye nesikimu sokungenisa elizweni, ngelixa abantu abarhafiswayo abangamiselwanga kwi-EU banokuzisebenzisa zontathu iinkqubo.
Ngaphandle kwezi zikim ze-OSS zintathu, umthengisi kuya kufuneka abhalise kwiLizwe ngalinye eliLungu apho anikezela ngempahla okanye iinkonzo kubathengi bakhe. Nje ukuba ungene kwisikimu, sisebenza kuzo zonke izinto ezinikezelwa kubathengi kuwo onke amaLungu e-EU, ngoko ke umntu orhafiswayo akanakusebenzisa iskimu se-OSS ukubonelela kwamanye amazwe angamaLungu, hayi kwabanye.
Amanqaku aphambili ashwankathelayo
IManyano yaseYurophu yamazwe angamalungu angama-27 yaseka imakethi enye yangaphakathi ukwenza lula inkqubo yokungenisa elizweni kwi-EU ngeli lixa ivumela ukuhamba ngokulula ngaphakathi kwe-EU xa iimpahla zisusiwe.
Umrhwebi othenga kumazwe angaphandle kufuneka aqonde iinkqubo ezisisiseko zokukhutshwa kwempahla ye-EU, kunye neempembelelo zokukhutshwa kwizibuko lokungena kunye nelizwe ekusingwa kulo. Oku kukuqinisekisa ukuba iimpahla ezikhutshwayo kwizibuko lokungena nazo zivumelekile kwilizwe ekuyiwa kulo. Ngokunjalo, nawuphi na umsebenzi, iirhafu kunye namaphepha-mvume asetyenziswa ekungeneni kufuneka ahlangabezane neemfuno zelizwe elilungu lendawo.
Xa ulungiselela ukuthunyelwa kwakho kumazwe ngamazwe, unokuphinda ufune uncedo kubaboneleli benkonzo abaqeqeshiweyo kuquka abathengisi bempahla kunye nabathumeli bempahla.
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