I-CIF ithetha Ikhowudi yokuchonga irhafu kwaye yinto yokuchongwa kolawulo esetyenziswa ziinkampani kunye nemibutho ukuchonga iipesenti kunye nolawulo lwerhafu ekuluhlobo ngalunye lwenkampani.
Imvelaphi yentengiso kunye nenkcazo yesigama
Ukuqala kufuneka Chonga kwaye uhlele amagama emirhumo yenkqubo yeTARICOko kukuthi, inkqubo yamasiko esetyenziswa kwi-European Union.
Isihloko serhafu sinomsebenzi wokubonisa ipesenti yerhafu kunye ne-VAT ekufuneka isetyenzisiwe kwimeko nganye, kunye neemfuno ekufuneka zifezekisiwe, umzekelo, isidingo sokubonisa iilayisensi kunye nezinye iziqinisekiso ezichonga imvelaphi esemthethweni Izinto ezithengiswayo zangaphandle.
Isihloko serhafu Ihlala inikezelwa ngumthumeli, kodwa sihlala sicebisa ukuba abangenisi baphonononge ulwazi kunye nomthengisi wabo wamasiko ukunqanda naziphi na iingxaki ezizayo.
Ikhowudi ye-CIF inamanani ali-9 alphanumeric ahlala elandela olu hlobo lulandelayo:
T P P 0 0 0 0 0 C
Kuphi:
- T: Yileta yohlobo lombutho, enokuba yeyiphi na kwezi:U-A, B, C, D, E, F, G, H, J, K, L, M, N, P, Q, R, S, U, V, W.
- PIkhowudi yePhondo.
- 0: Amanani alandelelanayo ahambelana nayo kwiphondo.
- C: Jonga amanani, inani okanye unobumba
Inombolo yokuqala T Yileta ebonisa uhlobo lwenkampani esisebenza nayo kwaye inokuba yeyiphi na kwezi zilandelayo:
- Inkampani yeNkampani kaRhulumente.
- B-Inkampani encinci yamatyala.
- C - Intsebenziswano ngokudibeneyo.
- D - Intsebenziswano encinci.
- E -Uluntu lweeasethi kunye nelifa lokufumana kwakhona.
- F - Intsebenziswano.
- G - Imibutho.
- H - Uluntu lwabanini phantsi kolawulo lwepropathi ethe tyaba.
- J - Iinkampani zoLuntu, zinobuntu okanye azinabuntu ngokusemthethweni.
- K-Endala, ifomathi ehlisiweyo.
- L - Endala, ifomathi ehlisiweyo.
- M - Endala, ifomathi ehlisiweyo.
- N -Amashishini angaphandle.
- P - Umbutho wasekhaya.
- Q - Umbutho woluntu.
- R - Amabandla kunye namaZiko eNkolo.
- S - Amaqumrhu oLawulo lukaRhulumente kunye noLuntu oluZimeleyo.
- U - imibutho yabasebenzi yexeshana yeenkampani.
- V-Ezinye iintlobo zeenkampani ezingachazwanga kwezinye izitshixo.
- W-Amaziko asisigxina amaziko angahlaliyo eSpain.
Uhlengahlengiso olwazisiweyo lunokushwankathelwa ngolu hlobo lulandelayo:
Isitshixo sonobumba G, esabelwa "imibutho nolunye uhlobo olungachazwanga", siba ngamacandelwana ama-4.
G: Oku kubandakanya imibutho yabasebenzi, amaqela ezopolitiko, imibutho yabathengi kunye nabasebenzisi, kunye nemibutho yezemidlalo. Babandakanya iziseko ezingenzi nzuzo kunye neeBhanki zoLondolozo.
Inxalenye elandelayo yesitshixo kukuchongwa kwephondo okubandakanya amanani amabini okuqala P kunye namanani ama-5 alandelayo 0Kumzekelo we-CIF, apho ezimbini zokuqala zingqinelana nokuchonga iphondo apho lo mbutho ukuyo kunye namanani ama-5 alandelayo alandelelanayo okanye amanani adibeneyo kwiphondo elinye.
- 01 - Ulava.
- 02 - Albacete.
- 03, 53, 54 - IAlicante.
- 04 - Almeria.
- 05 - Avila.
- 06 - Badajoz.
- 07, 57 -Iziqithi zaseBalearic.
- 08, 58, 59, 60, 61, 62, 63, 64 - iBarcelona.
- Ngo-09 - iBurgos.
- I-10 - iCáceres.
- 11, 72 - eCádiz.
- 12 - uCastellón.
- 13 - UCiudad wenene.
- 14, 56 - eCórdoba.
- I-15, 70-i-Coruña.
- 16 - eCuenca.
- 17, 55 - iGirona.
- 18 - eGranada.
- 19 - UGuadalajara.
- 20, 71 - iGuipúzcoa.
- 21 - Huelva.
- 22 - IHuesca.
- 23 - uJaén.
- 24 - uLeon.
- 25 - uLleida.
- 26 - eLa Rioja.
- 27 - uLugo.
- 28, 78, 79, 80, 81, 82, 83, 84, 85 - eMadrid.
- I-29, 92, 93-iMalaga.
- 30, 73 - uMurcia.
- 31 - Navarra.
- 32 - iOurense.
- 33, 74 - iAsturias.
- 34 - iPalencia.
- 35, 76 - iLas Palmas.
- 36, 94 - Pontevedra.
- 37 - iSalamanca.
- 38, 75 - Santa Cruz de Tenerife.
- 39 - iCantabria.
- 40 - uSegovia.
- 41, 91 - Seville.
- 42 - uSoria.
- 43, 77 - iTarragona.
- 44 - iTeruel.
- 45 - iToledo.
- 46, 96, 97, 98 -iValencia.
- 47 - IValladolid.
- 48, 95 - Vizcaya.
- 49 - uZamora.
- 50, 99 - iZaragoza.
- 51 - Ceuta.
- 52 - iMelilla.
Ukuphelisa ngokuqonda kwe Ikhowudi ye-CIF kufuneka uchonge inani lokugqibela eliphawulwe ngo-C, apho uya kubeka khona inombolo okanye ileta njengoko kunokwenzeka:
Unobumba weNdalo yeNdalo yoMthetho ukuba ifakwe kwi-CIF:
Kwiinkampani zeSitokhwe Inani
B Iinkampani ezinamatyala amancinci Inani
C Intsebenziswano namaqela
D Inani elincinci lentsebenziswano
E Uluntu lweeasethi kunye nelifa lokufumana kwakhona Inani
F Intsebenziswano nemibutho Inani
Inombolo yemibutho yeG
H Uluntu lwabanini
J Iinkampani zaseburhulumenteni, ezinenombolo okanye engenalo inombolo esemthethweni
Ileta yamaqumrhu angaphandle
P Ileta yeNkampani yaseKhaya
Q Iileta zikarhulumente
R Amabandla namaziko ezenkolo Ileta
S Amaqumrhu eleta kaRhulumente yoLawulo
U Inombolo yeemanyano zabasebenzi zexeshana
V Ezinye iintlobo azichazwanga kwamanye amaqhosha Inani
W Ukusekwa kwamaziko angahlaliyo kwileta yaseSpain
Uyibala njani i-CIF
Zonke izinto ezithengiswayo ezifika kwi-European Union zivela kwezinye iindawo zehlabathi, kufuneka zithunyelwe ngokufanelekileyo ukuze zingene ngokusemthethweni kwaye zamkelwe ngokusesikweni, nangona kukho ezinye iimeko ngaphandle kokuxhomekeka kwinjongo yokungenisa elizweni, okanye mandithi, urhulumente kufuneka isetyenziswe ngokweemeko ezahlukeneyo ezinokuvela: umzekelo, ukuqhubekeka kwangaphakathi okanye ngaphandle, ukungenisa okwethutyana, phakathi kwezinye izinto.
Ngenxa yale nkqubo yokumisela ngokusemthethweni izinto ezithengiswayo, umngenisi elizweni kuyakufuneka ahlawule irhafu: iVAT nomsebenzi wokukhutshwa kwempahla engeniswa elizweni. Igqitywa njani le rhafu emva koko?
Ixabiso lesiko okanye ixabiso leCIF lokuthengisa
Nje ukuba sazi imvelaphi kunye nendawo ekuyiwa kuyo yorhwebo, emva koko simisela ixabiso le-CIF, ukwenza njalo sisebenzisa ipesenti yerhafu, ukufumana indleko zerhafu yokungenisa.
Emva koko, ngokusekwe kwezi zixa, sinokubala isiseko seVAT, esenziwe sisambuku sezi ziqendu zilandelayo:
- Ixabiso lesiko
- Umsebenzi wokungenisa elizweni
- Imirhumo yezibuko echongwe ngekhowudi (T3)
- Ukukhutshwa kunye nokukhohlisa okwaziwayo ngesitshixo (THC)
- Kuba sinesiseko seVAT, singayisebenzisa le pesenti
- Bala i-VAT kunye neRhafu yokungenisa elizweni
Ukwenza umxholo ucace gca, siya kukubonisa umzekelo wokubalwa kwetax kwingeniso:
UKUBALWA KWERHAFU KWI-CHINA FCL YOKUTHUNYELWA KWELINYE ILIZWE
Masithi ukungenisa elwandle kuvela e-China, apho ezi ndleko zilandelayo zenzekileyo:
E China:
- I-450 yeedola: isuka kwimpahla yokugcina yomthengisi ukuya ekulayisheni ikhonteyina enqanaweni
- I-1000 yeedola: Ukuthuthwa kolwandle
Iindleko eSpain:
- I-170 EUR: Ukothula kunye nokuphatha
- I-EUR 50: Imirhumo yezibuko
- I-200 EUR: Izothutho ukusuka kwinqanawa ukuya kwindawo yokugcina impahla
- I-150 EUR: Zonke ezinye iindleko ezinje ngamaxwebhu kunye namaphepha.
Más información:
I-7.500 USD, ixabiso lentengiso.
Izinto ezithengiswayo: iibhulukhwe zedenim
Iarhente yokungeniswa kwempahla isixelela ukuba isihloko sentlawulo esiza kusetyenziswa ngu-6103.4200 / 00, esidityaniswa nomsebenzi we-12% kwimeko yokuza evela e-China, kunye ne-21% yeVAT.
Kuya kufuneka uqale uguqulele kwi-EUR, kwaye kutshanje kusetyenziswa utshintsho olusemthethweni oluNikezelwa yiCustoms rhoqo ngenyanga. Kwimizekelo esiya kuyithatha njengexabiso lotshintshiselwano nge-1 yeedola lilingana ne-0,72 EUR.
Masibone kubalwa iirhafu zokungenisa kwiimeko FOB, ngokusekwe kulwazi ebelunikwe ngaphambili:
| Umxholo | Inani ngeedola | Imali yeYuro |
| Ixabiso lokuthengisa | $7.500,00 | 5.400,00 € |
| Iindleko zothutho | $1.000,00 | 720,00 € |
| I-inshurensi (3/1000) | $22,50 | 16,20 € |
| Total | 6.136,20 € |
Kufuneka sisebenzise ipesenti yeerhafu ezihambelanayo, kuxhomekeke kwisihloko serhafu kunye nendawo apho izinto zorhwebo zivela khona:
| Ixabiso lesiko | 6.136,20 € |
| Uxanduva 12% | 736,34 € |
| Total | 6.872,54 € |
Isiseko seVAT sifunyenwe ngesixa seekhonsepthi ezininzi eziyimfuneko:
| Ixabiso lamasiko + Ixabiso lesiko 12% | 6.872,54 € |
| THC | 170,00 € |
| T3 | 50,00 € |
| Total | 7.092,54 € |
Kwaye kwisiseko seVAT, emva koko sinokusebenzisa ipesenti yeVAT
| Isiseko seVAT | 7.092,54 € |
| I-21% yeVAT | 1.489,43 € |
Kunokuthiwa emva koko irhafu yokungenisa izakuba yile: 736,34 iiYuro zeRhafu, kunye nee-1.489,43 zeeYuro zeVAT.
Ukuba unokuqonda ngokweenkcukacha, le nkqubo yindawo yokulinganisa izinto ezimbini ezingaziwayo, apho kufuneka sicace gca malunga neentsingiselo zakuqala kunye nolwazi oluqokelelweyo ngokusekwe kufundo lweKhowudi yeCIF, ukubala ngokuchanekileyo imirhumo ekufuneka uyihlawule ukungenisa elizweni naluphi na uhlobo lokuthengisa, kuya kwanela ukuyazi i-CIF yayo ukusebenzisa ulwazi olufundileyo apha, zama ukuzisekela kumzekelo kunye neetafile ukuqala ukuziqhelanisa, awudingi ukuba yingcali yemathematics, ii-equations yenye indlela elula yokusombulula kodwa kufuneka uziqhelanise neziseko eziyimfuneko kuqala.