Iyo CIF zvinoreva Kodhi yekuzivisa mutero uye icho chinhu chekutungamira chinoshandiswa nemakambani nemasangano kuona zvikamu uye mitero yemitero iyo iri yega mhando yekambani iri.
Kwakatangira kutengeswa uye tsananguro yezita remazita
Kutanga tinofanira Ziva uye uparadzanise zita remutero reTARIC system, ndiko kuti, tsika yetsika inoshandiswa muEuropean Union.
Musoro wemutero une basa rekuratidzira huwandu hwemitero uye VAT iyo inofanirwa kuiswa mune imwe neimwe nyaya, pamwe nezvinodiwa zvinofanirwa kuzadzikiswa, semuenzaniso, kudikanwa kwekupa marezinesi uye zvimwe zvitupa zvinoratidza kwaakabva zviri pamutemo zvinotengeswa kunze kwenyika.
Mutero wekutungamira Izvo zvinowanzo kupihwa nemutumi, asi isu tinogara tichikurudzira kuti vatengesi vanoongorora ruzivo nerudzi rwavo mutengesi kuti vadzivise chero ramangwana matambudziko.
Iyo CIF Code ine gumi nematanhatu alphanumeric manhamba anogara achiteedzera zvinotevera chimiro.
T P P 0 0 0 0 0 C
Donde:
- T: Ndiyo tsamba yerudzi rweSangano, inogona kuve chero yeizvi:A, B, C, D, E, F, G, H, J, K, L, M, N, P, Q, R, S, U, V, W.
- P: Kodhi yedunhu.
- 0: Zviverengero zvakaenzana zvinoenderana nazvo mukati mepurovhinzi.
- C: Tarisa manhamba, nhamba kana tsamba
Nhamba yekutanga T Iyi tsamba inoratidza mhando yekambani yatiri kushanda nayo uye inogona kuva chero yeanotevera:
- A - Veruzhinji Yakatemerwa Kambani.
- B - Yakatemerwa chikwereti kambani.
- C - Kubatana pamwe chete.
- D - Kudyidzana kushoma.
- E - Nharaunda yemidziyo nenhaka dzinodzokororwa.
- F - Mushandirapamwe.
- G - Masangano.
- H - Nharaunda yevaridzi pasi peyakajeka hutongi hwehupfumi.
- J - Civil Makambani, ane kana asina hunhu zviri pamutemo.
- K - Yakare, yakadzikiswa fomati.
- L - Yekare, yakadzora fomati.
- M - Yakare, yakadzora fomati.
- N - Masangano ekunze.
- P - Yemunharaunda mubatanidzwa.
- Q - Ruzhinji ruzhinji.
- R - Ungano uye Masangano Echitendero.
- S - Mitezo yeHurumende Yekutonga uye Autonomous Nharaunda.
- U - Yenguva pfupi yemakambani.
- V - Mamwe marudzi emakambani asina kutsanangurwa mune mamwe makiyi.
- W - Zvigaro zvenguva dzose zveasina-vagari nzvimbo muSpain.
Shanduko dzakaunzwa dzinogona kupfupikiswa seinotevera:
Tsamba kiyi G, iyo yakapihwa "masangano uye imwe mhando isina kujekeswa", inova madiki mana.
G: Izvi zvinosanganisira mibatanidzwa, mapato ezvematongerwo enyika, masangano evatengi nevashandisi, pamwe nemasangano emitambo. Ivo zvakare vanosanganisira isina-purofiti nheyo uye Savings Banks.
Chikamu chinotevera chekiyi chiratidzo chedunhu chinosanganisira manhamba maviri ekutanga ayo ari P uye anotevera mashanu manhamba ari 0, mumuenzaniso weCIF, iwo maviri ekutanga anoenderana nechinongedzo chedunhu mune iro sangano iri uye anotevera mashanu manhamba anoteedzana kana kuenderana manhamba mudunhu rimwe chete.
- 01 - Álava.
- 02 - Albacete.
- 03, 53, 54 - Alicante.
- 04 - Almeria.
- 05 - Avila.
- 06 - Badajoz.
- 07, 57 - Zvitsuwa zveBalearic.
- 08, 58, 59, 60, 61, 62, 63, 64 - Barcelona.
- 09 - Burgos.
- 10 - Cáceres.
- 11, 72 - Cádiz.
- 12 - Castellón.
- 13 - Ciudad Chaiye.
- 14, 56 - Córdoba.
- 15, 70 - A Coruña.
- 16 - Cuenca.
- 17, 55 - Girona.
- 18 - Granada.
- 19 - Guadalajara.
- 20, 71 - Guipúzcoa.
- 21 - Huelva.
- 22 - Huesca.
- 23 - Jaén.
- 24 - Leon.
- 25 - Lleida.
- 26 - La Rioja.
- 27 - Lugo.
- 28, 78, 79, 80, 81, 82, 83, 84, 85 - Madrid.
- 29, 92, 93 - Malaga.
- 30, 73 - Murcia.
- 31 - Navarra.
- 32 - Ourense.
- 33, 74 - Asturias.
- 34 - Palencia.
- 35, 76 - Las Palmas.
- 36, 94 - Pontevedra.
- 37 - Salamanca.
- 38, 75 - Santa Cruz deTenerife.
- 39 - Cantabria.
- 40 - Segovia.
- 41, 91 - Seville.
- 42 - Soria.
- 43, 77 - Tarragona.
- 44 - Terueri.
- 45 - Toledo.
- 46, 96, 97, 98 - Valencia.
- 47 - Valladolidhi.
- 48, 95 - Vizcaya.
- 49 - Zamora.
- 50, 99 - Zaragoza.
- 51 - Ceuta.
- 52 - Melilla.
Kuguma nekunzwisisa kwe CIF kodhi iwe unofanirwa kuona iyo yekupedzisira manhamba akaratidzirwa neC, kwaungaisa nhamba kana tsamba sezvazvingave zviri:
Tsamba Yemutemo Mamiriro Ehunhu kuverengerwa muCIF:
KuStock makambani Nhamba
B Zvikwereti zvishoma makambani emakambani Nhamba
C Kubatana kwekudyidzana Nhamba
D Yakatemerwa kudyidzana Nhamba
E Nharaunda dzemidziyo nenhaka dzakajairika Nhamba
F Masangano anoshandira pamwe
G Masangano Nhamba
H Nharaunda dzevaridzi Nhamba
J Makambani evagari, ane kana asina hunhu hwepamutemo Nhamba
N Masangano ekunze Tsamba
P Yemunharaunda Makambani Tsamba
Q Masangano eruzhinji Tsamba
R Ungano nemasangano echitendero Tsamba
S Mitezo yeHurumende Yekutungamira Tsamba
U Yechinguvana Bhizinesi Unions Nhamba
V Mamwe marudzi haana kutsanangurwa mune mamwe makiyi ese Nhamba
W Kugadzwa kwenzvimbo dzisiri-vagari muSpain Tsamba
Maitiro ekuverenga iyo CIF
Zvese zvinotengeswa zvinosvika kuEuropean Union kubva kune mamwe matunhu epasi zvinofanirwa kutumirwa nemazvo kuitira kuti vakwanise kupinda zviri pamutemo uye vatenderwe zviri pamutemo, kunyangwe paine zvimwe zvinosarudzika zvichienderana nechinangwa chekupinza, kana kudaro, iyo hurumende Inofanira kunge iri yakashandiswa zvinoenderana nezviitiko zvakasiyana zvinogona kumuka: semuenzaniso, mukati kana kunze kugadzirisa, kupinza kwenguva pfupi, pakati pevamwe.
Nekuda kweichi chiitiko chekunyoreswa zviri pamutemo kwezvinhu, mutengesi anozofanira kubhadhara mitero: VAT nemutero wekunatsa. Iyi mitero inogadziriswa sei ipapo?
Tsika dzinokosha kana CIF kukosha kwezvakatengeswa
Kana tangoziva kwayakatangira uye kwainoenda yekutengesa, ipapo tinoona iyo CIF kukosha kwayo, kuti tidaro isu tinoshandisa iyo tariff muzana, kuti tiwane mutengo weRinotora Mutero.
Zvino, zvichibva pamari idzi, tinogona kuverenga hwaro hweVAT, iyo inoumbwa neyakaunganidzwa yepfungwa dzinotevera:
- Tsika dzinokosha
- Kunze basa
- Mari yechiteshi inozivikanwa nekodhi (T3)
- Kuburitsa uye kumanikidza kunozivikanwa nekiyi (THC)
- Sezvo isu tine base yeVAT, tinogona kuisa iyo muzana
- Verenga VAT uye Mutero pane zvinotengeswa kunze kwenyika
Kuita kuti pfungwa ijekeswe zvishoma, isu tinokuratidza muenzaniso wekuverenga mutero mune yekunze:
Kuverengwa kweMitero PACHINA FCL MARITIME IMPORT
Ngatifungei kuti maritime anopinza kubva kuChina, uko kunotevera mari yakati kuti yaitika:
MuChina:
- 450 USD: kutakura kubva kudura remutengesi kuenda kurodha mudziyo uri mungarava
- 1000 USD: Kutakura kwegungwa
Mariro muSpain:
- 170 EUR: Kuburitsa uye kubata
- EUR 50: Mari dzePort
- 200 EUR: Kutakura kubva mumudziyo kuenda kuimba yekupinza
- 150 EUR: Zororo remubhadharo senge zvinyorwa uye mapepa.
Mamwe Mashoko:
7.500 USD, kukosha kwezvakatengeswa.
Merchandise: denim bhurukwa
Mumiriri wetsika anotiudza kuti musoro wemutero unozoshandiswa ndeye 6103.4200 / 00, inoenderana ne12% pabasa rekuuya kubva kuChina, uye 21% VAT.
Iwe unofanirwa kutanga watendeukira kuEUR, uye kune izvi shanduko yepamutemo inopihwa neCustoms pamwedzi unoiswa. Kune iyo mienzaniso yatichatora semutengo wekutsinhana 1 USD yakaenzana ne0,72 EUR.
Ngatione kuverenga kwemitero kwekupinza kunze muFOB mamiriro, zvichibva pane ruzivo rwakatangwa kare:
| Concept | Mari mumadhora | Mari maEuro |
| Mutengo wekutengesa | $7.500,00 | 5.400,00 € |
| Kutakura mutengo | $1.000,00 | 720,00 € |
| Inishuwarenzi (3/1000) | $22,50 | 16,20 € |
| muunganidzwa | 6.136,20 € |
Isu tinofanirwa kuisa inoenderana muzana yemitero, zvinoenderana nemutero wemusoro uye nenzvimbo yekwakatangira zvinhu.
| Tsika dzinokosha | 6.136,20 € |
| Mutero 12% | 736,34 € |
| muunganidzwa | 6.872,54 € |
Iyo base yeVAT inowanikwa pamwe nehuwandu hwehuwandu hwakawanda hunodiwa pfungwa:
| Tsika dzakakosha + Kukosha kwetsika 12% | 6.872,54 € |
| THC | 170,00 € |
| T3 | 50,00 € |
| muunganidzwa | 7.092,54 € |
Uye pahwaro hweVAT, tinogona kuzoshandisa iyo VAT muzana
| VAT base | 7.092,54 € |
| 21% VAT | 1.489,43 € |
Zvinogona kutaurwa ipapo kuti mitero yeiyi yekunze ingazove iri: 736,34 Maeuro eTariff, uye 1.489,43 MaEuro eVAT.
Kana iwe uchikwanisa kunzwisisa zvakadzama, maitiro aya equation ine maviri asingazivikanwe, mairi patinofanirwa kuve takanyatso kujekesa nezve izvo zvekutanga pfungwa uye neruzivo rwunounganidzwa zvichibva pakuverenga iyo CIF Code, kunyatso kuverenga mari yauchazobhadhara. kuendesa chero mhando yekutengesa, zvichave zvakakwana kuti uzive iyo CIF kushandisa iyo ruzivo iwe yawakaverenga pano, edza kuzvimisikidza iwe pamuenzaniso nematafura kuti utange kudzidzira, haufanire kunge uri nyanzvi yemasvomhu, iyo yekuenzanisa ndiyo imwe nzira iri nyore kugadzirisa asi iwe unofanirwa kuzviziva nezvakakosha zvekutanga.