I-CIF isho ukuthi Ikhodi yokukhomba yentela futhi kuyisici sokuhlonza sokuphatha esisetshenziswa izinkampani nezinhlangano ukukhomba amaphesenti kanye nemibuso yentela okuluhlobo ngalunye lwenkampani.
Umsuka wokuthengiswa nokuchazwa kwesibongo
Ukuqala kufanele khomba bese uhlukanisa amagama abizwa ngamanani entela ohlelo lwe-TARIC, okungukuthi, uhlelo lwamasiko olusetshenziswa e-European Union.
Isihloko semali ekhokhwayo sinomsebenzi wokukhombisa iphesenti lentela ne-VAT okufanele isetshenziswe esimweni ngasinye, kanye nezidingo okufanele kuhlangatshezwane nazo, isibonelo, isidingo sokwethula amalayisense nobunye ubufakazi obukhomba umsuka wezomthetho okuthengiswayo okungenisiwe.
Isihloko sentela Imvamisa inikezwa ngumthumeli, kepha sihlala sincoma ukuthi abangenisa babuyekeze imininingwane nabathengisi bamasiko abo ukugwema noma yiziphi izinkinga ezizayo.
Ikhodi ye-CIF inamadijithi angama-9 alphanumeric alandela njalo isakhiwo esilandelayo:
T P P 0 0 0 0 0 C
Kuphi:
- T: Yincwadi yohlobo lweNhlangano, engaba enye yalezi:A, B, C, D, E, F, G, H, J, K, L, M, N, P, Q, R, S, U, V, W.
- PIkhodi yesifundazwe.
- 0: Izinombolo ezilandelanayo ezihambelana nayo esifundazweni.
- C: Hlola idijithi, inombolo noma incwadi
Izinombolo zokuqala T Yincwadi ekhombisa uhlobo lwenkampani esisebenza nayo futhi engaba kokulandelayo:
- Inkampani yakwa-Public Limited.
- B - Inkampani eyisikweletu esilinganiselwe.
- C - Ukubambisana ngokuhlanganyela.
- D - Ukubambisana okulinganiselwe.
- E - Umphakathi wezimpahla namafa ahlukile.
- F - Umphakathi wokubambisana.
- G - Izinhlangano.
- H - Umphakathi wabanikazi ngaphansi kombuso wezakhiwo ovundlile.
- J - Izinkampani Zomphakathi, zinobuntu obusemthethweni noma bungekho.
- K - Ifomethi yakudala, eyehlisiwe.
- L - Ifomethi yakudala, eyehlisiwe.
- M - Ifomethi yakudala, eyehlisiwe.
- N - Amabhizinisi angaphandle.
- P - Inhlangano yendawo.
- Q - Umzimba womphakathi.
- R - Amabandla Nezikhungo Zenkolo.
- S - Imigwamanda Yezokuphathwa KoMbuso Nemiphakathi Ezimele.
- U - izinyunyana zesikhashana zezinkampani.
- V - Ezinye izinhlobo zezinkampani ezingachaziwe kwezinye izinkinobho.
- W - Izikhungo ezingunaphakade zamabhizinisi angahlali eSpain.
Ukulungiswa okwethulwe kungafingqwa kanjena:
Ukhiye wohlamvu G, obabelwe "ososeshini nolunye uhlobo olungachazwanga", uba yizigaba ezi-4.
G: Lokhu kubandakanya izinyunyana, amaqembu ezepolitiki, izinhlangano zabathengi nabasebenzisi, kanye nezinhlangano zezemidlalo. Kubandakanya nezisekelo ezingenzi nzuzo namabhange Okonga.
Ingxenye elandelayo yokhiye ukukhonjwa kwesifundazwe okuqukethe amadijithi amabili okuqala angama- P nezinombolo ezi-5 ezilandelayo eziyi 0, esibonelweni se-CIF, lapho ezimbili zokuqala zihambisana nokuhlonza isifundazwe lapho inhlangano ikhona namadijithi ama-5 alandelayo izinombolo ezilandelanayo noma ezihambisanayo esifundazweni esifanayo.
- 01 - Ulava.
- 02 - I-Albacete.
- 03, 53, 54 - u-Alicante.
- 04 - Almeria.
- 05 - Avila.
- 06 - Badajoz.
- 07, 57 - Iziqhingi zaseBalearic.
- 08, 58, 59, 60, 61, 62, 63, 64 - iBarcelona.
- 09 - Burgos.
- 10 - iCáceres.
- 11, 72 - uCádiz.
- 12 - uCastellón.
- 13 - UCiudad Real.
- 14, 56 - eCórdoba.
- 15, 70 - I-Coruña.
- 16 - eCuenca.
- 17, 55 - iGirona.
- 18 - IGranada.
- 19 - IGuadalajara.
- 20, 71 - UGuipúzcoa.
- 21 - UHuelva.
- 22 - IHuesca.
- 23 - UJaén.
- 24 - uLeon.
- 25 - uLleida.
- 26 - iLa Rioja.
- 27 - ULugo.
- 28, 78, 79, 80, 81, 82, 83, 84, 85 - eMadrid.
- 29, 92, 93 - Malaga.
- 30, 73 - uMurcia.
- 31 - INavarra.
- 32 - u-Ourense.
- 33, 74 - I-Asturias.
- 34 - IPalencia.
- 35, 76 - iLas Palmas.
- 36, 94 - IPontevedra.
- 37 - ISalamanca.
- 38, 75 - ISanta Cruz de Tenerife.
- 39 - ICantabria.
- 40 - iSegovia.
- 41, 91 - Seville.
- 42 - uSoria.
- 43, 77 - iTarragona.
- 44 - iTeruel.
- 45 - iToledo.
- 46, 96, 97, 98 - iValencia.
- 47 - IValladolid.
- 48, 95 - IVizcaya.
- 49 - UZamora.
- 50, 99 - iZaragoza.
- 51 - Ceuta.
- 52 - UMelilla.
Ukuqeda ngokuqonda kwe- a Ikhodi ye-CIF kufanele ukhombe idijithi yokugcina emakwe ngo-C, lapho uzobeka khona inombolo noma incwadi njengoba kungaba njalo:
I-Letter Legal Nature Character ezofakwa kwi-CIF:
Ezinkampanini Zamasheya Inombolo
Inombolo yezinkampani ezinesikweletu esincane
C Inombolo yokubambisana
D Inombolo yokubambisana enomkhawulo
E Imiphakathi yezimpahla namafa ayizinqolobane
Inombolo yemiphakathi yokubambisana
Inombolo Yezinhlangano ze-G
H Imiphakathi yabanikazi Inombolo
Izinkampani zakwaJ Civil, ezinenombolo noma engenazo izinombolo zomuntu ezisemthethweni
N Incwadi yamabhizinisi angaphandle
Incwadi Yezinkampani Zasekhaya
Q Incwadi Yezinhlangano Zomphakathi
R Amabandla nezikhungo zezenkolo Incwadi
S Bodies of the State Administration Letter
Inombolo Yezinyunyana Zebhizinisi Lesikhashana
V Ezinye izinhlobo azichaziwe kwezinye izinkinobho ezisele Inombolo
W Ukusungulwa kwezinhlangano ezingahlali eSpain Incwadi
Ungayibala kanjani i-CIF
Konke okuthengiswayo okufika e-European Union kusuka kwezinye izingxenye zomhlaba, kufanele kuthunyelwe ngokufanele ukuze bakwazi ukungena ngokusemthethweni futhi bavunyelwe ngokusemthethweni, yize kukhona okunye okuhlukile ngokuya ngenhloso yokungenisa, noma kunalokho, umbuso ukuthi kumele isetshenziswe ngokuya ngamacala ahlukahlukene angavela: ngokwesibonelo, ukucubungula kwangaphakathi noma kwangaphandle, ukungeniswa kwesikhashana, phakathi kokunye.
Ngenxa yalolu hlelo lokwenziwa kube semthethweni kwempahla, ozoyingenisa kuzofanele akhokhe intela: i-VAT kanye nentela yokungena ezweni. Zinqunywa kanjani lezi zintela lapho?
Inani lamasiko noma inani le-CIF lokuthengiswayo
Lapho sesazi imvelaphi nendawo lapho okuthengiswayo kuthengiswa khona, lapho-ke sinquma inani laso le-CIF, ukwenza lokho sisebenzisa amaphesenti wentela, ukuthola izindleko Zentela Yokuthumela Izinto.
Ngemuva kwalokho, ngokususelwa kulawa manani, singabala isisekelo se-VAT, esakhiwa isamba semibono elandelayo:
- Inani lamasiko
- Umsebenzi wokungenisa
- Imali yemikhumbi ekhonjwa ngekhodi (T3)
- Ukukhishwa nokukhohlisa okwaziwa ngokhiye (iTHC)
- Njengoba sinesisekelo se-VAT, singasebenzisa lelo phesenti
- Bala i-VAT kanye ne-Tariff ngokungenisa ngaphakathi
Ukwenza umqondo ucace kancane, sizokukhombisa isibonelo sokubalwa kwentela kokungenisiwe:
UKUBALWA KWAMATHAFU E-CHINA FCL MARDIME IMPORT
Ake sithi ukungeniswa kwezilwandle kusuka eChina, lapho kwenzeka khona izindleko ezithile ezilandelayo:
E-China:
- I-450 USD: imithwalo esuka endaweni yokugcina izimpahla kuya ekulayisheni isitsha emkhunjini
- I-1000 USD: Izimpahla zasolwandle
Izindleko eSpain:
- I-170 EUR: Ithula futhi iphathe
- I-EUR 50: Imali yePort
- I-200 EUR: Ezokuthutha zisuka emkhunjini ziye endaweni yokugcina impahla yomngenisi
- I-150 EUR: Izindleko ezisele ezifana nemibhalo namaphepha.
Ukwaziswa okwengeziwe:
7.500 USD, inani lokuthengiswayo.
Okuthengiswayo: amabhulukwe ama-denim
Umenzeli wamasiko usitshela ukuthi isihloko sentela esizosetshenziswa ngu-6103.4200 / 00, esihambisana nomsebenzi we-12% esimweni sokuvela eChina, kanye ne-VAT engu-21%.
Kufanele uqale uguqulele ku-EUR, futhi kulokhu kufakwa ushintsho olusemthethweni oluhlinzekwa yi-Customs njalo ngenyanga. Ngezibonelo esizothatha njengoba inani lokushintshanisa i-1 USD lilingana no-0,72 EUR.
Ake sibone ukubalwa kwentela kokungenisa ezimeni ze-FOB, ngokusekelwe olwazini olwethulwe ngaphambilini:
| concepto | Inani ngamadola | Inani lama-Euro |
| Inani lokuthengiswayo | $7.500,00 | 5.400,00 € |
| Izindleko zezimpahla | $1.000,00 | 720,00 € |
| Umshuwalense (3/1000) | $22,50 | 16,20 € |
| Ubude | 6.136,20 € |
Kufanele sisebenzise amaphesenti wentela ahambisanayo, ngokuya ngesihloko sentela nendawo okuvela kuyo okuthengiswayo:
| Inani lamasiko | 6.136,20 € |
| Umsebenzi 12% | 736,34 € |
| Ubude | 6.872,54 € |
Isisekelo se-VAT sitholwa ngesamba semibono ethile edingekayo:
| Inani lamasiko + Inani lamasiko 12% | 6.872,54 € |
| I-THC | 170,00 € |
| T3 | 50,00 € |
| Ubude | 7.092,54 € |
Futhi ngesisekelo se-VAT, lapho-ke singasebenzisa iphesenti le-VAT
| Isisekelo se-VAT | 7.092,54 € |
| I-VAT engu-21% | 1.489,43 € |
Kungashiwo-ke ukuthi izintela kulokhu kungeniswa kuzoba yilezi: Ama-Euro angama-736,34 ama-Tariff, nama-Euro angu-1.489,43 weVAT.
Uma ukwazi ukuqonda ngokuningiliziwe, le nqubo iyi-equation enezinto ezimbili ezingaziwa, lapho kufanele sicacise kahle ngemiqondo yoqobo kanye nemininingwane eqoqwe ngokususelwa ekufundeni i-CIF Code, ukubala kahle imali ozokhokha kuyo ukungenisa noma yiluphi uhlobo lokuthengiswayo, kuzokwanela ukwazi i-CIF yayo ukusebenzisa ulwazi olufunde lapha, zama ukuzisekela esibonelweni nasematafuleni ukuqala ukuzijwayeza, awudingi ukuba yingcweti yezibalo, zibalo kungenye indlela elula ukuxazululwa kepha udinga ukuzijwayeza ngezisekelo ezidingekayo kuqala.